Amending RMO No. 31-2020 Relative to the Giving of Points for RDOs' Accomplishments on the Taxpayer Awareness Program

June 10, 2021 REVENUE MEMORANDUM ORDER NO. 020-21 SUBJECT : Amending RMO No. 31-2020 Relative to the Giving of Points for RDOs' Accomplishments on the Taxpayer Awareness Program TO : All Revenue District Officers, Regional Directors and Other Concerned Revenue Officials and Employees I. BACKGROUND Revenue Memorandum Order (RMO) No. 24-2020 was issued on July 22, 2020 to prescribe the guidelines in the reporting of accomplishments and evaluation of performance of Revenue District Offices (RDOs) relative to their implementation of information dissemination activities under the Taxpayer Awareness Program (TAP). HTcADC The said RMO was amended on September 25, 2020 with the issuance of RMO No. 31-2020 by making the frequency of reporting of accomplishments under the TAP by the RDOs and the Revenue Regions on a semestral and annual basis. The guidelines in the giving of Points per tax information dissemination activity conducted by the RDOs were likewise reiterated in RMO No. 31-2020. With the increasing use of various social media channels and online platforms by the RDOs in the dissemination of tax information to their taxpayers and other stakeholders, there is a need to make adjustments in the guidelines in the giving of Points for some of the tax information dissemination activities conducted by the district offices. II. OBJECTIVES This Order is being issued to prescribe the amended guidelines in the giving of Points to the RDOs on their conduct of tax information dissemination activities under the TAP as well as reiterate the reminders being given to the Client Support Section (CSS) Chiefs and Client Support Unit (CSU) Heads relative to the preparation and review of the semestral/annual TAP Accomplishment Reports. III. GUIDELINES 1. In the reporting of accomplishments on the TAP, the giving of Points per tax information dissemination activity shall be amended as follows for the three (3) activities specified hereunder. ACTIVITY POINT REQUIRED DOCUMENTATION Posting of tax information materials in social media (Facebook, YouTube, etc.) - Only posted tax information materials PREPARED BY THE RDO are qualified to be given Points under this activity , as specified in Column 2 - Tax information materials posted in social media that were given corresponding Points under "Distribution of tax information materials (either thru manual distribution or e-mail)" and "Press Releases" shall no longer be given Points under this activity - Social media (socmed) cards containing Announcements promoting special events in the RDOs are not qualified to be given Points (since special events are given Points separately) - Tax information materials prepared by the BIR National Office can still be posted in the RDO's social media accounts but shall not be given Points under this activity 5 Points per Instructional Video 4 Points per Audio-Visual Presentation (AVP) 3 Points per flyer or powerpoint presentation on tax compliance requirements/other tax-related matters 2 Points other tax info. materials, such as socmed cards showing reminders on tax deadlines, new BIR Programs, new compliance requirements, etc. Screenshots of tax information materials posted in social media Copy of information materials posted (for presentation to CSU Head) Conduct of Tax Quiz and other special events to promote tax awareness 7 Points per conduct of traditional (face-to-face) Tax Quiz and other special events with at least 12 participants 5 Points per conduct of online/virtual Tax Quiz and other special events with at least 12 participants Attendance Sheet Pictures of event Publication in BIR Weekender Briefs Implementation of new/innovative idea on tax information dissemination/delivery of taxpayer service - AVPs and instructional videos prepared are no longer considered as new/innovative ideas - Qualified new/innovative ideas can be given 10 Points only on the semester it was first implemented 10 Points Description of new/innovative idea on tax information dissemination/delivery of taxpayer service and report on when it was implemented and its impact (results) in the district operation Pictures of event Publication in BIR Weekender Briefs 2. The guidelines in the giving of Points for the following tax information dissemination activities shall remain the same, with some clarifications indicated. ACTIVITY POINT REQUIRED DOCUMENTATION Conduct of tax seminars/ briefings/webinars 3 Points (if below 100 attendees) 5 Points (if 100 or more attendees) Attendance Sheet Pictures of event Publication in BIR Weekender Briefs (optional) Meetings/dialogues with LGU officials and other private sector groups (except zonal valuation meetings, assessment/collection matter-meetings and non-tax related meetings) 1 Point Pictures of event Publication in BIR Weekender Briefs (optional) Briefing for New Taxpayer Registrants 1 Point Attendance Sheet Pictures of event Publication in BIR Weekender Briefs (optional) TV/radio guesting/interview 3 Points (per actual guesting/ interview) Pictures of event Publication in BIR Weekender Briefs (optional) Sending of speakers on BIR/tax-related matters to other government/private sector-initiated events 2 Points Pictures of event Publication in BIR Weekender Briefs (optional) Distribution of tax information materials (either thru manual distribution or e-mail) - BIR Forms are not considered as tax information materials since they are "tax compliance" materials. Thus, they are not qualified to be given Points under this activity. 3 Points (per type of tax information material distributed) Report on Number of Tax Information Materials Distributed (use format in Annex A) Picture (or sample) of information material/s distributed Pictures of event Press Release - Press Release should be prepared by the RDO 2 Points (per type of Press Release published in newspaper ) Copy of Press Release Picture of news article clipping Radio/TV announcements - Script of announcement should be prepared by the RDO 2 Points (per content and not per announcement) Copy of Announcement Certification from radio/TV stations Display of streamers on BIR/tax-related matters (including LED billboards) 2 Points (per type of streamer) Picture of streamer(s) on display Motorcade/Recoreda 2 Points Picture of event Publication in BIR Weekender Briefs (optional) 3. In relation to the preparation of the semestral/annual TAP Accomplishment Reports, the CSS Chiefs and CSU Heads should pay attention to the following: a. Presentation of Accomplishments The RDOs should report their information dissemination activities PER TYPE OF ACTIVITY , as presented in the attached Sample Reports provided. This will make review and validation of Points easier on the part of the CSU Heads and the Reviewers from the Internal Communications Division. b. Content of the Accomplishment Report RDOs should indicate in their TAP Accomplishment Report (Annex B1) the necessary details that would determine if Points given are correct, such as the no. of attendees in seminars, name of information materials distributed/e-mailed, type of streamers displayed, name/type of information materials posted in FB, etc. CAIHTE c. Accuracy of Information Reported The CSU Heads should thoroughly review the TAP Accomplishment Reports and documentations submitted by the RDOs to ensure their strict compliance to the guidelines/reiterations specified in RMO No. 31-2020, especially on the giving of Points (as amended in III.1 of this Order) and determination of qualified tax information dissemination activities. The accuracy of all information reported in the TAP Accomplishment Reports that will be submitted to the Client Support Service (thru the Internal Communications Division) will be certified by the Regional Director, after validation by the CSU Head. 4. The provisions reiterated in Section III of RMO No. 31-2020, with the exception of the amended portions in Section III.3 thereof (pertaining to posting of tax information materials in social media; conduct of Tax Quiz and other special events; and implementation of new/innovative idea on tax information dissemination/delivery of taxpayer service) still remain the same and shall be strictly observed in the preparation and submission of the TAP Accomplishment Reports. 5. The Summary of Reports to be prepared for the TAP is reiterated below. Report Submitted By Submitted To Due Date Report on Number of Information Materials Distributed, if applicable (Annex A) Revenue District Officers Regional Director On or before July 10/January 10 (part of Accomplishment Report Annex B1) TAP Accomplishment Report (Annex B1), including documentations Revenue District Officers Regional Director On or before July 10/January 10 Consolidated TAP Accomplishment Report (Annex B2), including Annex B1 of RDOs - Prepared by CSU Head Regional Director ACIR, Client Support Service (thru Chief, Internal Communications Division) On or before July 20/January 20 Evaluation Report on TAP (Annex C1 and Annex C2) - Prepared by Internal Communications Division ACIR, Client Support Service ACIR, Planning & Management Service Semestral Report: On or before August 25 Annual Report: On or before February 25 of the following year 6. The semestral and annual Accomplishment Reports/Consolidated Accomplishment Reports on the Taxpayer Awareness Program (TAP) specified in RMO No. 5-2020, as superseded by RMO No. 18-2021, are no longer required to be prepared/submitted by the RDOs and the Regional Directors . The semestral/annual TAP Accomplishment Reports/Consolidated Accomplishment Reports specified in this Order are already sufficient for monitoring and evaluation purposes. IV. REPEALING CLAUSE This Order revises the provisions in RMO Nos. 24-2020 and 31-2020 and provisions in other revenue issuances inconsistent herewith. V. EFFECTIVITY This Order takes effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Report on Number of Information Materials Distributed For __ Semester __________ RDO No. ___-____________________ Taxpayer Awareness Program Name of Information Material When/Where/Event Distributed No. of Copies Distributed Total No. of Copies of Information Materials Distributed SUBMITTED BY: VALIDATED BY: CERTIFIED TRUE AND CORRECT: __________________________ (Signature over Printed Name) Revenue District Officer ________________________ (Signature over Printed Name) Client Support Unit Head ___________________________ (Signature over Printed Name) Regional Director ANNEX B1 Accomplishment Report on Operational Key Performance Indicator For ________ Semester _________ RDO No. ___-_______________________ Taxpayer Awareness Program Activity Date Conducted Means of Verification * Point Total Points (TP) for the Semester Average Points per Month (TP 6) * Specify available documentation(s) that can be used by the region's CSU Head as reference to validate the actual conduct of information dissemination activities by the RDO. (Example: Publication of event in page __ of BIR Weekender Briefs Vol. No. __, Issue No. ___, photos, Attendance Sheet, etc.). SUBMITTED BY: VALIDATED BY: CERTIFIED TRUE AND CORRECT: __________________________ (Signature over Printed Name) Revenue District Officer ________________________ (Signature over Printed Name) Client Support Unit Head ___________________________ (Signature over Printed Name) Regional Director ANNEX B1 (Sample) Accomplishment Report on Operational Key Performance Indicator For 1st Semester 2020 RDO No. ___, ____________ Taxpayer Awareness Program Activity Date Conducted Means of Verification Point 1) Conducted five (5) seminars/briefings a) Briefing on Tax Amnesty Act (250 participants) b) Tax Update Seminar (83 participants) c) Briefing on Online Filing & Payment (180 pax) d) Two (2) Webinars on Taxation of Online Businesses (350 and 480 attendees) 2) Conducted seven (7) Briefings for New Taxpayer Registrants 3) Distributed four (4) information materials a) Guide to Registering a Business b) Taxpayers' Compliance Guide c) Getting Started with eBIRForms d) Flyer on Tax Amnesty 4) Published three (3) Press Releases in Malaya News 5) Displayed two (2) streamers on BIR/tax-related matters a) 2020 BIR Tax Campaign & Slogan b) ITR Filing & Payment Reminders 6) Guested in two (2) radio interviews in DZMM 7) Posted the following tax info materials in social media: a) Flyer Guide to Registering a Business (Facebook) b) AVP Tax Obligations of Online Sellers (YouTube) January 15, 2020 January 31, 2020 February 14, 2020 June 11 & June 18, 2020 Jan. 8, Jan. 22, Feb. 2, Feb. 12, Feb. 19, March 4 & March 11, 2020 Various Dates (see Annex A) Apr. 11, May 23 & June 19, 2020 February 20, 2020 March 2, 2020 Jan. 31 and Feb. 24, 2020 April 2, 2020 June 10, 2020 Attendance Sheets and Photos of event Screenshots Attendance Sheets Sample of information materials distributed Copy of Press Releases Photos Photos Copy of AVP and Screenshots 5 3 5 10 7 3 3 3 3 6 2 2 6 3 4 Total Points (TP) for the Semester 65 Average Points Per Month (TP 6) 10.83 SUBMITTED BY: VALIDATED BY: CERTIFIED TRUE AND CORRECT: Revenue District Officer Client Support Unit Head Regional Director ANNEX B2 Consolidated Accomplishment Report on Operational Key Performance Indicator For _____ Semester ____________ Revenue Region No. ____-____________________ Taxpayer Awareness Program RDO Total Points for the Semester Average Points per Month * Required Attachment: Semestral TAP Accomplishment Reports (Annex B1) submitted by the Revenue District Officers, which indicate the Total Points for the Semester and Average Points per Month per district office computed by the region's CSU Head. PREPARED BY: CERTIFIED TRUE AND CORRECT: ___________________________ (Signature over Printed Name) Client Support Unit Head ____________________________ (Signature over Printed Name) Regional Director ANNEX C1 Evaluation Report on Operational Key Performance Indicator For 1st Semester ________ Taxpayer Awareness Program Revenue District Office Total Points for the Semester Average Points per Month Score * Ranking of Office * Score is based on the KPI Weight of 1.00 per RMO No. 18-2021, which shall be based on the computed 1st Semester Average Points per Month of the RDO. PREPARED BY: CERTIFIED TRUE AND CORRECT: __________________________________ (Signature over Printed Name) Chief, Internal Communications Division __________________________________ (Signature over Printed Name) ACIR, Client Support Service ANNEX C2 Evaluation Report on Operational Key Performance Indicator For CY __________ Taxpayer Awareness Program Revenue District Office Total Points for 1st Semester Total Points for 2nd Semester Total Points for the Year Average Points per Month Score * Ranking of Office * Score is based on the KPI Weight of 1.00 per RMO No. 18-2021, which shall be based on the computed Average Points per Month of the RDO for the year. PREPARED BY: CERTIFIED TRUE AND CORRECT: __________________________________ (Signature over Printed Name) Chief, Internal Communications Division __________________________________ (Signature over Printed Name) ACIR, Client Support Service