Summary
RMO No. 26-2013 establishes the BIR Strategic Performance Management System (SPMS) to strengthen performance and accountability in the BIR.
Key points
- Four-stage cycle. The SPMS follows performance planning and commitment, monitoring and coaching, review and evaluation, and rewarding and development planning. Individual work plans link to division, unit and office work plans.
- Performance Management Team. A BIR PMT is formed in the National and Regional Offices. It validates outstanding ratings and may recommend employees for performance-based awards. Incentives follow final ratings approved by the Head of Office.
- Use of ratings. Ratings are the basis for promotion, training, scholarships and other personnel actions, for employees rated Outstanding and Very Satisfactory. Employees below Satisfactory in either semester, or who fail to submit final ratings, get no performance-based incentives.
- Unsatisfactory ratings. An employee with permanent appointment who is still rated Unsatisfactory in the next rating period after advice and developmental intervention may be dropped from the rolls. Written notice is given at least 3 months before the end of the rating period.
- Evaluation rules. The average of individual assessments cannot exceed the Office’s collective assessment. Ratings rest on records of accomplishment, so no self-rating is needed, and tasks without proof are not rated. Final office ratings cannot be appealed after the agency performance review conference.
- Appeals. An aggrieved employee may appeal to the BIR PMT within 10 days from receipt of notice of the final rating. The PMT decides within one month, and National Office PMT decisions may be appealed to the Commissioner. Employees separated for Unsatisfactory or Poor ratings may appeal to the Civil Service Commission within 15 days.
Who is affected
- BIR officials and employees
- BIR Performance Management Teams
- Employees on official travel, leave, training, detail, secondment or retirement
Deadlines and effectivity
- Appeal to BIR PMT within 10 days from receipt of notice of the final rating
- PMT decides within one month from receipt
- Civil Service Commission appeal within 15 days from receipt of separation notice
- Minimum rating period: 90 days
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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