RMO No. 31-2021: Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2021 Performance-Based Bonus per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2021-1

Summary

RMO No. 31-2021 sets the criteria, conditions and reporting compliance guidelines for the FY 2021 Performance-Based Bonus (PBB), per Administrative Order No. 25 and IATF-MC No. 2021-1.

Key points

1. Four dimensions. To be eligible, the Bureau must meet criteria under Performance Results, Process Results, Financial Results and Citizen/Client Satisfaction Results. Performance Results means achieving each Congress-approved target under the FY 2021 GAA, and quarterly BFARs are due within thirty (30) days after each quarter.
2. Financial and client targets. Financial Results is measured by the FY 2021 Disbursements Budget Utilization Rate. For client satisfaction, the Bureau embeds feedback mechanisms, measures satisfaction, submits Citizen/Client Satisfaction Survey reports, and resolves complaints from Hotline #8888 and Contact Center ng Bayan.
3. Good Governance Conditions. For FY 2021, these are no longer required for the agency’s overall eligibility. Compliance is still the basis for the eligibility of responsible units and individuals.
4. Scoring. Each criterion is rated from 1 to 5 with a weight of 5, giving a maximum of 100 points. The Bureau needs a total score of at least seventy (70) points to be eligible.
5. PBB rates. Rates run from 45.5% of the monthly basic salary at 70 points up to 65% at 100 points, in steps of 5 points. Eligible delivery units get uniform rates, and the unit most responsible for deficiencies is isolated and excluded from the bonus.
6. Prohibited acts. An agency found after due process to have committed a prohibited act is disqualified from the PBB in the following year. The Civil Service Commission or Office of the Ombudsman files administrative cases for misrepresentation or fraud.

Who is affected

• The BIR and its delivery units
• BIR officials and employees

Deadlines and effectivity

• Quarterly BFARs: within thirty (30) days after each quarter
• Minimum total score: 70 points

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