Summary
RMO No. 48-2020 prescribes the guidelines, procedures and deadlines for Accomplishment Reports and other requirements for the FY 2020 Performance-Based Bonus (PBB) under AO No. 25 IATF-MC No. 2020-1.
Key points
- Required reports and responsible offices. Modified Form A and Modified Form A1 are prepared through the Planning and Programming Division (PPD) of the Planning and Management Service. Form 1.0 (Report on Ranking of Offices/Delivery Units and the PBB Evaluation Matrix) is handled by PPD and the Personnel Division. The Citizen/Client Satisfaction Report is handled by the Client Support Service through the Taxpayer Service Programs and Monitoring Division.
- Submission deadline. All four reports go to the AO 25 Secretariat in two (2) hard copies and an e-copy on or before August 31, 2021. The Secretariat endorses them to the oversight and validating agencies for review.
- Annual accomplishment reports and GGCs. BIR offices submit annual accomplishment reports to the PMS through the PPD before the prescribed deadlines. Responsible offices prepare and post the Good Governance Conditions (GGCs) specified in the Order for validation, to reach 100% compliance.
- Ineligibility. For FY 2020, agencies that fail to comply with all GGCs, or miss more than two (2) performance targets due to controllable factors as determined by the Validating Agencies, are ineligible for the PBB.
- Disqualification. A SALN random check finding non-compliance with CSC guidelines can disqualify the agency in the succeeding PBB cycle. Misrepresentation, fraud in PBB payment, violation of IATF MC No. 2020-1, or evenly distributing the PBB among employees instead of by ranking of delivery units also disqualifies the agency the following year and leads to an administrative case by the CSC or the Ombudsman.
Who is affected
- BIR offices responsible for PBB reports
- PPD, Personnel Division, Client Support Service and TSPMD
Deadlines and effectivity
- Four reports due on or before August 31, 2021
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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