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RMO No. 20-2017: Amends RMO No. 82-2010 on the criteria and procedures for attrition of officials and employees of the BIR under RA No. 9335 (Attrition Act of 2005) and its implementing rules and regulations

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Summary

RMO No. 20-2017, issued on September 14, 2017, amends certain provisions of RMO No. 82-2010 on attrition of BIR officials and employees under Republic Act No. 9335 (Attrition Act of 2005) and its implementing rules.

Key points

  1. Who remains subject to attrition. An official or employee stays subject to attrition despite assignment or reassignment, for as long as he or she has a collection target and directly performs audit, assessment or collection function.
  2. How performance is measured. Total monthly goals for the position held are compared with total actual monthly collection. The Commissioner also considers other relevant factors and Key Performance Indicators (KPIs) for those whose collections fall short of target.
  3. Large Taxpayers Service personnel. The Assistant Commissioner and Head Revenue Executive Assistants of the Large Taxpayers Service are also covered. So are Division Chiefs, Assistant Division Chiefs, Section Chiefs, Group Supervisors and certain Revenue Officers in LTRAD 1-3, LTEAD 1-2, LTDO Cebu and Davao, LTCED and LTFOD.
  4. KPIs for heads and assistant heads. The fifteen listed KPIs include actual collection as a percentage of goal, current year collection as a percentage of previous year, RATE cases referred for preliminary investigation, closures under Oplan Kandado, deficiency tax and delinquent account collections, stop-filer reduction, and registered business growth. Others cover PhilGeps posting, Budget Utilization Rate, Financial Statements submission to COA, cash advance liquidation and recruitment appointments.
  5. Formula and other personnel. The formula, target and weight of each KPI per office (LTS, RR or RDO) are in Annex A of the Order. Separate issuances will cover other attritable personnel.

Who is affected

  • BIR officials and employees with a collection target who perform audit, assessment or collection
  • Large Taxpayers Service officials and personnel

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRMO No. 82-2010
Cited byRMO No. 12-2018

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.