Uniform Implementation of Procedures in Rating "Punctuality and Attendance" under RMO No. 29-2004, Subject: PMS

January 6, 2011 REVENUE MEMORANDUM CIRCULAR NO. 004-11 SUBJECT : Uniform Implementation of Procedures in Rating "Punctuality and Attendance" under RMO No. 29-2004, Subject: Performance Management System (PMS) TO : All Internal Revenue Officials and Employees Concerned This Circular is being issued as a clarification of Revenue Memorandum Order (RMO) No. 29-2004, Subject: Performance Management System (dated March 2, 2004), which prescribes the policies in the performance evaluation of the BIR, specifically in the computation of Punctuality and Attendance. Please be informed that said RMO prescribes the use of even numbers. However, because the rating of over-all Punctuality and Attendance is achieved by computing them separately and adding the results after, divided by 2, it is possible that it may result to odd numbers. TcDAHS In this regard, for purposes of standardizing the rating process, as well as following the CSC model of using even numbers in the rating scale, the rating for Punctuality and Attendance shall follow the general rule in rounding off the odd numbers to the appropriate even numbers for rating purposes. Thus, ratings 7 and 9 shall be rounded off to the next higher even numbers while 3 and 5 shall be rounded off to the nearest lower even numbers. All revenue officials and employees are enjoined to give this Circular the widest possible publicity. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue