Summary
RMO No. 50-98 implements the updated Code of Conduct for BIR officers and employees.
Key points
- Superseded issuances. The Code supersedes the Code of Conduct issued in 1987 through RMO No. 16-87, and other issuances inconsistent with it.
- What the Code covers. It specifies, among others, the rights of employees, grounds for disciplinary action, offenses, penalties and liabilities, and the grievance machinery.
Who is affected
- BIR officers and employees
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.