RMO No. 28-2008: Prescribes the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employees

Summary

RMO No. 28-2008 prescribes the policies and procedures for reporting, recording and monitoring the attendance of revenue officials and employees.

Key points

1. Daily Record of Attendance and Bundy Cards. All offices keep a logbook of Daily Record of Attendance. Most revenue personnel must personally punch their Bundy Cards, and field-duty employees use the card in the morning and register in the logbook before leaving. Cards are signed by the employee and supervisor monthly, and salary is suspended if a signed Bundy Card/DTR is not submitted for two (2) months.
2. Officials who use DTRs. The CIR, DCIRs, ACIRs, HREAs, Regional Directors, Assistant Regional Directors, Division Chiefs, Assistant Division Chiefs, Revenue District Officers and Assistant Revenue District Officers accomplish a DTR instead of punching cards. Heads of special projects with a Revenue Special Order, Excise Tax Area Teams and Large Taxpayers District Offices sign DTRs of their assigned personnel.
3. Summary Report of Attendance. The SRA shows monthly attendance of all BIR personnel, including absences and tardiness/under-times, and goes to the Personnel Division (Compensation and Benefits Section) for the National Office or the Head, HRMU for Regional Offices. The head of office is liable for late submission, which is an administrative offense under Civil Service Commission No. 30, series of 1989.
4. Leave without pay. No employee may take leave without pay exceeding one (1) year, or he/she is automatically separated from service. Salary resumes only after submitting a report for duty, an approved leave application with a medical certificate if sick leave exceeds 5 days, and the required Regional Office or National Office clearance when leave exceeds 30 calendar days.
5. Other rules. An employee with a Revenue Travel Assignment Order cannot receive salary without clearance first. Offices submit a Monthly Report of Accession and Separation of Employees to the Personnel Division, Attention: CBS, on or before the 15th day of the following month. Casual service must be accredited by the Civil Service Commission to credit leave credits, and a Certificate of Transferred Leave Credits must be submitted within one (1) year from transfer.

Who is affected

• Revenue officials and employees
• Heads of offices
• Regional Directors

Deadlines and effectivity

• Salary suspended if signed Bundy Card/DTR not submitted for 2 months
• Monthly Report of Accession and Separation due on or before the 15th of the following month
• Certificate of Transferred Leave Credits due within 1 year from transfer

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