Summary
RMO No. 16-2025 amends provisions of RMO No. 23-2021 on digital and online learning in the BIR, specifically the rules for online courses on the PTA iLearn and BIReL platforms.
Key points
- Participant duties during exams. Participants prepare two charged devices: a desktop or laptop as the main device and a camera device placed at the back or side. They join the Zoom meeting at least 15 minutes early, keep other tabs and applications closed, and show calculators and blank paper before use. A scientific calculator is not allowed.
- Coordinators, evaluators and trainers. Course Coordinators and Monitors act as proctors and inspect examinee set-ups. Trainers send exam questionnaires directly to the Training Evaluator or Monitor seven (7) days before the exam, kept strictly confidential.
- Exam protocols. The allotted time is strictly implemented, and restroom breaks are not allowed except for examinees with special needs. Virtual backgrounds, filters and earphones or headsets are not allowed, and devices stay on silent.
- Major violations. These include using reference materials, getting help from anyone other than a proctor, browsing other sites, copying or recording exam content, refusing a room scan, having no BIR ID and failing to log in on exam day. Proven violations may lead to discontinuance of the course.
- Explanation letters. Examinees who violate the protocols, or are absent with valid reason, submit a signed explanation letter with their head of office’s endorsement to the ACIR, Human Resource Development Service. Non-compliance with proctor instructions is reported to the Internal Investigation Division.
- Accommodations and disruptions. Medical needs for food, drink or breaks require a request for special accommodation before the exam. For internet or power loss, the participant calls or emails the training team, which determines the outcome.
Who is affected
- Participants in BIR online courses
- Course Coordinators, Monitors and Evaluators
- Trainers and Resource Speakers
Deadlines and effectivity
- Join Zoom at least 15 minutes before the exam
- Questionnaires submitted seven (7) days before the exam
- Issued March 21, 2025
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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