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RMO No. 21-2011: Amends the policies, guidelines and procedures in reporting, recording and monitoring of attendance of revenue officials and employees

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Summary

RMO No. 21-2011 amends RMO Nos. 87-2010 and 28-2008 on reporting, recording and monitoring the attendance of revenue officials and employees.

Key points

  1. General rule. All revenue personnel must personally punch their Bundy Cards (Provincial Form No. 185) or use the Biometric Time Recorder, if available, at the prescribed time-in and time-out periods.
  2. Exempted from punching. The Commissioner, the Deputy Commissioners and Assistant Commissioners designated as Head of Service are exempt, and so are LTFOD field personnel with a Revenue Special Order (Zone-in-Charge, Revenue Officer-on Premise, Excise Tax Area personnel). The CIR, DCIRs and ACIRs accomplish the Daily Time Record (CSC Form No. 48), and LTFOD field personnel submit monthly DTRs and itineraries to their supervisors.
  3. Morning and afternoon punch only. Head Revenue Executive Assistants, Regional Directors, Chiefs of Staff, Assistant Regional Directors, RDC Heads, Revenue District Officers, Division Chiefs, Assistant Division Chiefs and Assistant Revenue District Officers punch in the morning and in the afternoon before leaving. Bundy cards are signed by the employee and the immediate supervisor at the end of each month.
  4. Field work and court appearances. Employees working in the field all day use the Bundy Card in the morning, register in the logbook of Daily Record of Attendance and accomplish the Daily Time and Log Sheet. Lawyers and others attending court hearings or appearing in other government offices need not punch on that date if they submit a Certificate of Appearance and the Daily Time and Log Sheet.
  5. DOF One-Stop-Shop. Personnel assigned at the DOF One-Stop-Shop with a Revenue Special Order use the DOF time recording device.

Who is affected

  • Revenue officials and employees

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

Related issuances

CitesRMO No. 28-2008RMO No. 87-2010
Cited byRMO No. 15-2012RMO No. 26-2012RMO No. 37-2025RMO No. 4-2021

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.