Summary
RMO No. 5-2021 amends certain provisions of RMO No. 18-2020 on applying to take part in virtual learning and development programs.
Key points
- Invitations and applications. Invitations for official virtual programs are published through Training Issuance, and direct or self-solicited applications are discouraged. Applications go through deliberation by the Personnel Development Committee (PDC) or Regional PDC (RPDC).
- Who processes applications. Foreign-sponsored programs are processed by the Training Management Division (TMD) with PDC approval. For local-sponsored programs, National Office applicants go through TMD and PDC, while Regional office applicants go through the Administrative and Human Resource Management Division (AHRMD) and the RPDC.
- Endorsement and priority. Applicants need an email endorsement from the DCIR, ACIR or RD, and applications without it are not processed. Only learning essential to the person’s work is granted, with those directly involved in the subject matter prioritized.
- Attendee limits. Free programs have no limit on attendees per office, division or district, but attendees must have no pending service obligation unless a justification is submitted and approved. Funded local programs allow only two (2) qualified applicants per office, division or district, with more allowed in exigencies if the PDC/RPDC recommends it and the training is in the office’s PPMP.
- Service obligation. Grantees of official local and foreign-sponsored virtual learning must serve after the program: 2 years for 6 months or more, 1 year for 2 months to less than 6 months, 6 months for less than 2 months, and 3 months for less than 1 month. The contract takes effect after the program’s last day.
- Retirement restriction. Officials and employees with salary grade 27 and below may not be allowed to attend foreign-sponsored programs if they retire within six (6) months after the program.
Who is affected
- BIR officials and employees
- National Office and Regional office applicants
Deadlines and effectivity
- Service contract takes effect after the last day of the program
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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.