Prescribing the Office Performance Evaluation Process Pursuant to the Implementation of RMO No. 9-2013

September 11, 2013 REVENUE MEMORANDUM ORDER NO. 030-13 TO : All Deputy Commissioners, Assistant Commissioners and Other Concerned Officials and Employees SUBJECT : Prescribing the Office Performance Evaluation Process Pursuant to the Implementation of RMO No. 9-2013 (Prescribing the CY 2013 Operational Key Performance Indicators and Accomplishment Reporting for the Revenue Regions, Regional Divisions and Revenue District Offices) I. Objectives This Order is issued to: SaCIDT 1.Prescribe the policies, procedures and guidelines in the Office Performance Evaluation of Revenue Regions (RRs), Regional Divisions and Revenue District Offices (RDOs) based on the CY 2013 Operational Key Performance Indicators as embodied in RMO No. 9-2013. 2.Prescribe the duties and responsibilities of concerned officials and employees, relative to office performance evaluation. II. Policies The following policies shall be observed: 1.The Annual Office Performance Evaluation shall be implemented in all Revenue Regions (RRs), Regional Divisions and Revenue District Offices (RDOs). 2.The CY 2013 Operational Key Performance Indicators as embodied in RMO No. 9-2013 shall be used as basis for the performance evaluation. 3.For RRs, RDOs and Regional Divisions, the assigned weight per KPI are prescribed in Annex A1, A2 and A3 respectively of this Order. 4.The Measure Owner is responsible for ensuring the integrity, accuracy and completeness of data prior to its submission to Policy and Management Service (PMS). 5.An interim performance rating maybe administered depending on the exigencies of service as determined by MANCOM. III. Procedures Hereunder are the procedures in the preparation and submission of the Office Performance Evaluation for the CY 2013 KPIs: 1.All Measure Owners shall prepare and submit the Annual Office Performance Evaluation Report on RRs and RDOs based on the Consolidated Accomplishment Report on KPIs submitted by RRs as prescribed in Revenue Memorandum Order No. 9-2013. 2.All Measure Owners, ACIR level, shall forward the validated data/score using the prescribed excel sheet (Annex B), in soft and hard copies to Planning and Programming Division not later than the 28th day of the month following the end of the year . 3.The maximum score an office can earn per KPI should not exceed the assigned KPI Weight. In the event that the actual accomplishment exceeds the KPI target, the score to be given shall be the maximum assigned weight for the particular KPI. 4.If an Office is exempted from a particular KPI, the Measure Owner shall indicate such in the submitted Office Performance Evaluation Report (Annex B) and the assigned KPI weight shall be deducted from the total applicable points of that Office. Details in the computation of the Rating per Office are provided in Section IV of the RMO. 5.The Planning and Programming Division, through PMS, shall prepare and submit a summary report to MANCOM which shall be used as reference in policy decision-making. ITScAE IV. Guidelines in the Computation of Rating per Office : 1.A straight forward method of computation shall be used in rating the performance of each office (Actual Accomplishment x Weight per KPI = Score) . The Overall Rating of an Office shall be the percentage of the sum of points earned per KPI over the applicable perfect score. 2.The total points for all applicable KPIs is the perfect score of an office. As such, in the event that a KPI is not applicable to a particular Office, the corresponding KPI weight will not be counted, thus, reducing the total applicable perfect score for the Office. 3.The Office rating of 100% shall be equal to the sum of points for all applicable KPIs earned or score over the total applicable perfect score multiplied by 100%. 4.To illustrate, please refer to the table below. Applicable Key Performance Indicators (KPIs) and Points by Revenue Region for the Rating Period CY 2013 KPI Number with Corresponding Points Applicable Rating RR Total Perfect (A/B) x No. 1 2 3 4 5 6 7 8 9 10 Score Score 100% (30) (20) (10) 10) (5) (5) (5) (5) (5) (5) (A) (B) 1 30 20 10 10 5 5 5 5 5 5 100 100 100.00 2 30 20 8 7 5 5 5 4 5 5 94 100 94.00 3 30 20 10 10 n/a n/a 5 5 n/a 5 85 85 100.00 4 30 20 8 9 5 n/a 5 4 n/a 5 86 90 95.56 5 30 20 8 10 5 n/a 5 4 5 5 92 95 96.85 n/a not applicable 5.For example, RR No. 3 is exempted from KPI Nos. 5, 6 & 9 with corresponding weight of 5 points each for a total of 15 points. The total applicable perfect score for RR No. 3 will be 85 points (100 points applicable perfect score for all KPIs minus 15 points for exempted KPIs). Thus, the total score obtained will only be divided by 85. Since their total score is 85, their rating would be 100%. 6.Further, RR Nos. 4 & 5 has a total score of 86 & 92 respectively for the applicable KPIs but still they will be rated according to the applicable perfect score of 90 & 95 to obtain a rating of 95.56% and 96.85% respectively. V. Penalty Clause Non-compliance with the prescribed deadline for the submission of reports required under this Order shall be considered as a Violation of Reasonable Office Rules and Regulations with penalty as defined in the Revised Code of Conduct for Revenue Officials and Employees as implemented by RMO No. 53-2010. VI. Repealing Clause All provisions of existing Revenue issuances, instructions and circulars inconsistent herewith are hereby superseded or revoked. VII. Effectivity This RMO takes effect immediately. IHEaAc (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A1 CY 2013 Operational Level Key Performance Indicators (KPIs) For Revenue Regions KPI Measure Owners Strategic KPI # Operational Level KPIs KPI Target KPI applicable Objective Weight to the Group Service following Level Level Offices Attained collection 1 Collection Performance 100% attainment of assigned 30 RRs/RDOs DCIR, ACIR, target and sustained goal Operations Collection collection growth Group Service 2 Collection Growth 20% of previous year's actual 10 RRs/RDOs DCIR, ACIR, collection Operations Collection Group Service 3 Timely and accurate recording 100% attainment of assigned 1 RRs/RDOs DCIR, ACIR, of internal revenue tax goal Operations Collection collections Group Service (1209 reports of RDOs = BTr figures) Improved taxpayer 4 Filing Compliance Percentage 100% of the expected number 1 RRs/RDOs DCIR, satisfaction and for: of filers Operations compliance Group 1. Tax Types: a. Value Added Tax b. Corporate Income Tax c. Personal Income Tax for business Taxpayers d. Percentage Tax 2. Information Schedules: a. Summary Lists of Sales and Purchases (SLSP) a.1 Percentage of 100% of required filings 1 RRs/RDOs DCIR, ACIR, Compliance for submission Operations Assessment of information attachments/ Group Service/ schedules: Operations SLS = Summary List of Group Task Sales Force SLP = Summary List of (The RR is the Purchases appropriate office to measure KPIs, hence Measure Owner should be the Regional Director) a.2 SLI = Summary List of 100% of required filings 1 RRs/RDOs DCIR, ACIR, Importations Operations Assessment Group Service/ Operations Group Task Force (The RR is the appropriate office to measure KPIs, hence Measure Owner should be the Regional Director) a.3 Percentage of Summary 100% of files uploaded 1 RRs/RDOs DCIR, ACIR, List of Sales/Purchases/ Operations Assessment Importations (SLS/P/I) Group & Service/ DCIR, (counterpart of ISG ISG) b. Summary of Alphalist of 100% of the expected number 1 RRs/RDOs DCIR, Withholding Agents of of filers Operations Income Payments Group subject to Withholding Taxes (SAWT) c. Monthly Alphalist of Payees (MAP) d. Alphalist of Employees 5 Registration: Percent increase 10% increase in the number of 2 RRs/RDOs DCIR, ACIR, Client in number of registered registered business TPs Operations Support business taxpayers (for Group Service corporate and non-corporate) 6 Volume of Applications 80% of total number of 2 RRs/RDOs DCIR, ACIR, Client Processed for Primary and applications processed Operations Support Secondary Registration Group Service 7 Reduction in processing time of Processing time reduced by 1 RRs/RDOs DCIR, ACIR, Client applications for registration 20% Operations Support (Number of productive Group Service hours/volume of applications processed/number of employees) 8 Stopfilers: Percent reduction in 80% of stopfiler cases closed 1 RRs/RDOs DCIR, ACIR, number of stopfiler cases (for Operations Collection TAMP) Group Service 9 eDST: Percentage Increase in 10% increase in enrolled TPs 1 RRs/RDOs DCIR, ACIR, the compliance of taxpayers compared to previous year Operations Collection (TPs) mandated to use the eDST (RR/RDOs) Group Service system 100% of all mandated TPs enrolled (LTS) 10 Intact remittance of collections 100% of collections remitted 1 RRs/RDOs DCIR, ACIR, Operations Collection Group Service 11 Frequency of Late Deposits per 100% of collections remitted on 1 RRs/RDOs DCIR, ACIR, month time Operations Collection Group Service 12 Correct and timely submission 100% of reports submitted 1 RRs/RDOs DCIR, ACIR, by RDOs of reports required to Operations Collection be submitted to Withholding Group Service Tax Division (Collection Service): Monthly report on Registration & Remittance of Withholding Taxes (W-7, W-8) Report on Collection from Tax Remittance Advice (TRA) of National Government Agencies (NGAs) (Weekly Compliance & Alphalist of NGAs-Annex E) Summary report of Medical Practitioners/hospitals/clinics and Collection from Professionals Report on TRS-Letter Notices Comparative Collection Report on Withholding Taxes of selected NGAs/GOCC (Big tickets) Report on Drastic Changes in Collection Performance 13 Improved efficiency in the 2 RRs/RDOs/ DCIR, ACIR, processing, reviewing and Assessment Operations Assessment issuance of tax credit/refund Division Group Service (TCR) claims Processing/Investigating Office: a. Percentage of claims 75% of claims handled processed and submitted to reviewing office/total claims handled Reviewing Office: b. Number of claims reviewed 75% of claims handled and submitted to approving office/Number of claims within 120 days/number of claims handled (Beginning inventory + TCR cases received for review) Approving Office: c. Number of claims 90% of claims handled approved/denied/Number of claims handled (beginning inventory + TCR cases received for approval/denial) Improve assistance, 14 Audit Efficiency: 1 RRs/RDOs DCIR, ACIR, compliance, and For RDOs: Operations Assessment enforcement Group Service process a. Percentage of Reported 75% of cases handled cases to AD as against cases handled b. Percentage of approved 75% of cases reviewed cases upon review as against cases reviewed For VAT Audit Team: 1 RRs/ Assessment a. Percentage of reported VAT 75% of cases handled Division cases to RD as against cases handled b. Percentage of reported 50% of cases handled cases to RD within 120 days as against cases handled 15 Audit Effort Collection performance from 8% of total collection Goal per 2 RRs/RDOs DCIR, ACIR, audit as against collection RDO Operations Assessment goal wherein "total collection Group Service goal" should refer only to the goal assigned to the RRs/RDOs 16 Correct and timely submission 100% of reports required to be 1 RRs/RDOs/ DCIR, ACIR, by RRs/ADs/RDOs/VAT Audit submitted Assessment Operations Assessment Teams of reports required to be Division Group Service submitted to Assessment Service thru Assessment Performance Monitoring Division (APMD) pursuant to RMO No. 29-2011: Monthly List of Deceased Persons (Annex A8) Monthly Accomplishment Report on Project R.I.P. (Annex A9) Monthly Report on CARs prepared/issued and Collections/Assessments from Real Property Transactions (Annex A10) 17 Timely revision of Schedule of Schedule of Zonal Values 1 RRs/RDOs DCIR, ACIR, Zonal Values revised every 3 years Operations Assessment Group Service 18 Estate Tax Collection Efficiency: 100% of collection (prior 1 RRs/RDOs DCIR, ACIR, Percentage of collection from period) Operations Assessment estate tax for the period as Group Service against prior period collection from estate tax 19 Accounts Receivable (AR) 20% of AR/DA handled 2 RRs/RDOs DCIR, ACIR, Collection Efficiency: Operations Collection Percentage of Accounts Group Service Receivable (AR)/Delinquent Account (DA) cases closed as against total AR/DA cases handled 20 Percentage of collection from 6% arrears collected 1 RRs/RDOs DCIR, ACIR, AR/DA as against total AR/DAs Operations Collection handled Group Service 21 Percentage of Warrant of 100% of total ARs/DA due for 1 RRs/RDOs DCIR, ACIR, Distraint and Levy (WDL) issued issuance of WDL Operations Collection as against total AR/DA cases Group Service due for issuance of WDL 22 Compromise Settlement 80% of total number of 1 RRs/RDOs DCIR, ACIR, application processing applications handled Operations Collection efficiency: Percentage of Group Service Application for compromise settlement processed as against total number of applications handled 23 Abatement Application 80% of total number of 1 RRs/RDOs DCIR, ACIR, Processing Efficiency: applications handled Operations Collection Percentage of Application for Group Service abatement processed as against total number of applications handled 24 Efficiency in the Processing of 80% of total number of 1 RRs/RDOs DCIR, ACIR, Tax Clearance/Delinquency applications handled Operations Collection Verification: Percentage of Group Service Applications processed as against total number of applications handled 25 Development of tax fraud 50% of referred cases for 2 RRs/SID DCIR, Legal ACIR, cases development Group Enforcement where: developed means and Advocacy those cases forwarded by NID Service (EAS) to Prosecution Division for evaluation and referred means those cases approved by the Commissioner for filing with the Department of Justice 26 Evaluation of criminal cases 60% of developed cases 1 RRs/Legal DCIR, Legal ACIR EAS Division Group 27 Litigation of assessment and 50% of assessment and refund 2 RRs/Legal DCIR, Legal ACIR, EAS refund cases cases won Division Group 28 Filing of tax fraud/criminal 3 cases per quarter filed in DOJ 2 RRs/SID/ DCIR, Legal ACIR, EAS cases Legal Group Division 29 Percent of outstanding 75% (on the assumption that - N/A DCIR, Legal ACIR, Legal applications for VAT Exemption the office is fully staffed) Group Service Certificates (VECs)/Certificates of Tax Exemption (CTE) which have been processed and acted upon 30 Percent of response to 100% of the total request - N/A DCIR, Legal ACIR, Legal Exchange of Information (EOI) received Group Service request Improve integrity 31 Returns Encoding: Percent of 80% total expected TAMP 3 RRs/RDOs DCIR, ACIR, ISDOS and accuracy of tax returns captured into returns Information (in taxpayer database system (TAMP Taxpayers only) Systems coordination Group (in with ACIR, coordination Collection with DCIR, OG) Service) 32 Clean up of Registration Data: 100% multiple TINs resolved 2 RRs/RDOs DCIR, ACIR, ISDOS Percent of registration records Information (in cleaned-up relative to Systems coordination Resolution of multiple TINs Group (in with ACIR, coordination Client with DCIR, OG) Support Service) Improve integrity, 33 Agency Integrity Rating Index: At least a satisfactory rating - RRs/SID DCIR, Legal ACIR, professionalism, Integrity Perception Rating (as Group Internal consistency, and included in the Taxpayer Affairs Service satisfaction of Satisfaction Survey) Agency human resources. Integrity Index 34 Number of Administrative 55% of cases actually 2 RRs/SID DCIR, Legal ACIR, Cases involving violation of the investigated Group Internal Revised Code of Conduct, RA Affairs Service 3019, RA 6713 and other allied laws 35 Monitoring Performance 100% attendance of BIR 1 RRs/SID DCIR, Legal ACIR, lawyers appearing in courts Group Internal Affairs Service 36 Case Related Action Taken 100% of total no. of case 1 RRs/SID DCIR, Legal ACIR, (preliminary study undertaken related actions taken Group Internal on the cases received with Affairs Service formal charges) 37 Nationwide seminar to be 85% of the total number of 1 RRs/SID DCIR, Legal ACIR, conducted on employee's employees currently employed Group/ Internal awareness of the RCC, with (in Affairs Service/ discussion on integrity coordination (in development program. with DCIR, coordination Note: Targeted schedule on Resource with ACIR, the First Quarter of 2013. For Management Human nationwide implementation to Group) Resource be started with "train the Development trainers" and to be followed by Service) a Bureau wide seminar. 38 Capability Building Programs 80% of the proposed Trainings 2 RRs/ DCIR, Resource ACIR, for all BIR employees: in the Training Calendar HRMU Management Human Conduct of Training Group Resource and Programs (Regular Trainings) Development Service 80% of the targetted employees to be trained 39 Rewards and Recognition 80% of employees entitled to 1 RRs/ DCIR, Resource ACIR, Program the BIR Allegiance Award HRMU Management Human Group Resource and Development Service Optimize 40 Posting of procurement and Quantity: 100% of items above 2 RRs/ DCIR, Resource ACIR, management of award to PhilGeps and BIR P50,000 procured as required Admin. Management Administrative resource websites by law to be posted Division Group Service Quality: 80% compliance Timeliness: 3 working days after approval of request and issuance of Notice of Award 41 Publication of financial reports Quantity: All budget 1 RRs/ DCIR, Resource ACIR, and procurement reports in accountability reports Finance Management Financial agency websites Quality: 100% accurate Division/ Group Service/ Timeliness: 3 working days Admin ACIR, after submission to DBM Division Administrative Service 42 Establishment and compliance Quantity: 100% of frontline 1 RRs/ DCIR, ACIR, Client to Citizen's Charter services covered TAU Operations Support Quality: Client satisfaction Group Service Timeliness: 100% of compliance set in the Citizen's Charter 43 Liquidation of Cash Advances Quantity: 100 personnel 2 RRs/ DCIR, Resource ACIR, granted to officials/employees granted with cash advance Finance Management Financial submitted to liquidation report Division Group Service Quality: correctness of supporting documents submitted Timeliness: within the period prescribed under existing accounting and auditing rules and regulations 44 Budget Utilization Rate 95% budget utilized 1 RRs/ DCIR, Resource ACIR, Finance Management Financial Division Group Service 45 Expedite Processing and 85% processed and paid within 1 RRs/ DCIR, Resource ACIR, Payment of Disbursement 24 working days upon receipt Finance Management Financial Vouchers (DVs) of DVs Division Group Service ANNEX A2 CY 2013 Operational Level Key Performance Indicators (KPIs) For Revenue District Offices (RDOs) KPI Measure Owners Strategic KPI # Operational Level KPIs KPI Target KPI applicable Objective Weight to the Group Service following Level Level Offices Attained collection 1 Collection Performance 100% attainment of assigned 30 RRs/RDOs DCIR, ACIR, target and sustained goal Operations Collection collection growth Group Service 2 Collection Growth 20% of previous year's actual 10 RRs/RDOs DCIR, ACIR, collection Operations Collection Group Service 3 Timely and accurate recording 100% attainment of assigned 1 RRs/RDOs DCIR, ACIR, of internal revenue tax goal Operations Collection collections Group Service (1209 reports of RDOs = BTr figures) Improved taxpayer 4 Filing Compliance Percentage 100% of the expected number 1 RRs/RDOs DCIR, satisfaction and for: of filers Operations compliance Group 1. Tax Types: a. Value Added Tax b. Corporate Income Tax c. Personal Income Tax for business Taxpayers d. Percentage Tax 2. Information Schedules: a. Summary Lists of Sales and Purchases (SLSP) a.1 Percentage of 100% of required filings 1 RRs/RDOs DCIR, ACIR, Compliance for Operations Assessment submission of Group Service/ information attachments/ Operations schedules: Group Task SLS = Summary List of Force Sales (The RR is the SLP = Summary List of appropriate Purchases office to measure KPIs, hence Measure Owner should be the Regional Director) a.2 SLI = Summary List of 100% of required filings 1 RRs/RDOs DCIR, ACIR, Importations Operations Assessment Group Service/ Operations Group Task Force (The RR is the appropriate office to measure KPIs, hence Measure Owner should be the Regional Director) a.3 Percentage of Summary 100% of files uploaded 1 RRs/RDOs DCIR, ACIR, List of Sales/Purchases/ Operations Assessment Importations (SLS/P/I) Group & Service/ DCIR, ISG (counterpart of ISG) b. Summary of Alphalist of 100% of the expected number 1 RRs/RDOs DCIR, Withholding Agents of Income of filers Operations Payments subject to Group Withholding Taxes (SAWT) c. Monthly Alphalist of Payees (MAP) d. Alphalist of Employees 5 Registration: Percent increase 10% increase in the number of 2 RRs/RDOs DCIR, ACIR, Client in number of registered registered business TPs Operations Support business taxpayers (for Group Service corporate and non-corporate) 6 Volume of Applications 80% of total number of 2 RRs/RDOs DCIR, ACIR, Client Processed for Primary and applications processed Operations Support Secondary Registration Group Service 7 Reduction in processing time of Processing time reduced by 1 RRs/RDOs DCIR, ACIR, Client applications for registration 20% Operations Support (Number of productive Group Service hours/volume of applications processed/number of employees) 8 Stopfilers: Percent reduction in 80% of stopfiler cases closed 1 RRs/RDOs DCIR, ACIR, number of stopfiler cases (for Operations Collection TAMP) Group Service 9 eDST: Percentage Increase in 10% increase in enrolled TPs 1 RRs/RDOs DCIR, ACIR, the compliance of taxpayers compared to previous year Operations Collection (TPs) mandated to use the eDST (RR/RDOs) Group Service system 100% of all mandated TPs enrolled (LTS) 10 Intact remittance of collections 100% of collections remitted 1 RRs/RDOs DCIR, ACIR, Operations Collection Group Service 11 Frequency of Late Deposits per 100% of collections remitted on 1 RRs/RDOs DCIR, ACIR, month time Operations Collection Group Service 12 Correct and timely submission 100% of reports submitted 1 RRs/RDOs DCIR, ACIR, by RDOs of reports required to Operations Collection be submitted to Withholding Group Service Tax Division (Collection Service): Monthly report on Registration & Remittance of Withholding Taxes (W-7, W-8) Report on Collection from Tax Remittance Advice (TRA) of National Government Agencies (NGAs) (Weekly Compliance & Alphalist of NGAs-Annex E) Summary report of Medical Practitioners/hospitals/clinics and Collection from Professionals Report on TRS-Letter Notices Comparative Collection Report on Withholding Taxes of selected NGAs/GOCC (Big tickets) Report on Drastic Changes in Collection Performance 13 Improved efficiency in the 2 RRs/RDOs/ DCIR, ACIR, processing, reviewing and Assessment Operations Assessment issuance of tax credit/refund Division Group Service (TCR) claims Processing/Investigating Office: a. Percentage of claims 75% of claims handled processed and submitted to reviewing office/total claims handled Reviewing Office: b. Number of claims reviewed 75% of claims handled and submitted to approving office/Number of claims within 120 days/number of claims handled (Beginning inventory + TCR cases received for review) Approving Office: c. Number of claims 90% of claims handled approved/denied/Number of claims handled (beginning inventory + TCR cases received for approval/denial) Improve assistance, 14 Audit Efficiency: 1 RRs/RDOs DCIR, ACIR, compliance, and For RDOs: Operations Assessment enforcement Group Service process a. Percentage of Reported 75% of cases handled cases to AD as against cases handled b. Percentage of approved 75% of cases reviewed cases upon review as against cases reviewed 15 Audit Effort 8% of total collection Goal per 2 RRs/RDOs DCIR, ACIR, Collection performance from RDO Operations Assessment audit as against collection Group Service goal wherein "total collection goal" should refer only to the goal assigned to the RRs/RDOs 16 Correct and timely submission 100% of reports required to be 1 RRs/RDOs/ DCIR, ACIR, by RRs/ADs/RDOs/VAT Audit submitted Assessment Operations Assessment Teams of reports required to be Division Group Service submitted to Assessment Service thru Assessment Performance Monitoring Division (APMD) pursuant to RMO No. 29-2011: Monthly List of Deceased Persons (Annex A8) Monthly Accomplishment Report on Project R.I.P. (Annex A9) Monthly Report on CARs prepared/issued and Collections/Assessments from Real Property Transactions (Annex A10) 17 Timely revision of Schedule of Schedule of Zonal Values 1 RRs/RDOs DCIR, ACIR, Zonal Values revised every 3 years Operations Assessment Group Service 18 Estate Tax Collection Efficiency: 100% of collection (prior 1 RRs/RDOs DCIR, ACIR, Percentage of collection from period) Operations Assessment estate tax for the period as Group Service against prior period collection from estate tax 19 Accounts Receivable (AR) 20% of AR/DA handled 2 RRs/RDOs DCIR, ACIR, Collection Efficiency: Operations Collection Percentage of Accounts Group Service Receivable (AR)/Delinquent Account (DA) cases closed as against total AR/DA cases handled 20 Percentage of collection from 6% arrears collected 1 RRs/RDOs DCIR, ACIR, AR/DA as against total AR/DAs Operations Collection handled Group Service 21 Percentage of Warrant of 100% of total ARs/DA due for 1 RRs/RDOs DCIR, ACIR, Distraint and Levy (WDL) issued issuance of WDL Operations Collection as against total AR/DA cases Group Service due for issuance of WDL 22 Compromise Settlement 80% of total number of 1 RRs/RDOs DCIR, ACIR, application processing applications handled Operations Collection efficiency: Percentage of Group Service Application for compromise settlement processed as against total number of applications handled 23 Abatement Application 80% of total number of 1 RRs/RDOs DCIR, ACIR, Processing Efficiency: applications handled Operations Collection Percentage of Application Group Service for abatement processed as against total number of applications handled 24 Efficiency in the Processing of 80% of total number of 1 RRs/RDOs DCIR, ACIR, Tax Clearance/Delinquency applications handled Operations Collection Verification: Percentage of Group Service Applications processed as against total number of applications handled Improve integrity 31 Returns Encoding: Percent of 80% total expected TAMP 3 RRs/RDOs DCIR, ACIR, ISDOS and accuracy of tax returns captured into returns Information (in taxpayer database system (TAMP Taxpayers only) Systems Group coordination (in with ACIR, coordination Collection with DCIR, OG) Service) 32 Clean up of Registration Data: 100% multiple TINs resolved 2 RRs/RDOs DCIR, ACIR, ISDOS Percent of registration records Information (in cleaned-up relative to Systems Group coordination Resolution of multiple TINs (in with ACIR, coordination Client Support with DCIR, OG) Service) ANNEX A3 CY 2013 Operational Level Key Performance Indicators (KPIs) For Regional Divisions KPI Measure Owners Strategic KPI # Operational Level KPIs KPI Target KPI applicable Objective Weight to the Group Service following Level Level Offices Assessment Division Improved taxpayer 13 Improved efficiency in the 2 RRs/RDOs/ DCIR, ACIR, satisfaction and processing, reviewing and Assessment Operations Assessment compliance issuance of tax credit/refund Division Group Service (TCR) claims Processing/Investigating Office: a. Percentage of claims 75% of claims handled processed and submitted to reviewing office/total claims handled Reviewing Office: b. Number of claims reviewed 75% of claims handled and submitted to approving office/Number of claims within 120 days/number of claims handled (Beginning inventory + TCR cases received for review) Approving Office: c. Number of claims 90% of claims handled approved/denied/Number of claims handled (beginning inventory + TCR cases received for approval/denial) Improve assistance, 14 For VAT Audit Team: 2 RRs/ DCIR, ACIR, compliance, and Assessment Operations Assessment enforcement a. Percentage of reported VAT Division Group Service process cases to RD as against cases 75% of cases handled handled b. Percentage of reported 50% of cases handled cases to RD within 120 days as against cases handled 16 Correct and timely submission 100% of reports required to be 1 RRs/RDOs/ DCIR, ACIR, by RRs/ADs/RDOs/VAT Audit submitted Assessment Operations Assessment Teams of reports required to be Division Group Service submitted to Assessment Service thru Assessment Performance Monitoring Division (APMD) pursuant to RMO No. 29-2011: Monthly List of Deceased Persons (Annex A8) Monthly Accomplishment Report on Project R.I.P. (Annex A9) Monthly Report on CARs prepared/issued and Collections/Assessments from Real Property Transactions (Annex A10) Special Investigation Division (SID) Improve assistance, 25 Development of tax fraud 50% of referred cases for 2 RRs/SID DCIR, Legal ACIR, compliance, and cases development Group Enforcement enforcement where: developed means and Advocacy process those cases forwarded by Service (EAS) NID to Prosecution Division for evaluation and referred means those cases approved by the Commissioner for filing with the Department of Justice 28 Filing of tax fraud/criminal 3 cases per quarter filed in DOJ 2 RRs/SID/ DCIR, Legal ACIR, EAS cases Legal Group Division Improve integrity, 33 Agency Integrity Rating Index: At least a satisfactory rating - RRs/ SID DCIR, Legal ACIR, Internal professionalism, Integrity Perception Rating (as Group Affairs Service consistency, and included in the Taxpayer satisfaction of Satisfaction Survey) Agency human resources. Integrity Index 34 Number of Administrative 55% of cases actually 2 RRs/SID DCIR, Legal ACIR, Internal Cases involving violation of the investigated Group Affairs Service Revised Code of Conduct, RA 3019, RA 6713 and other allied laws 35 Monitoring Performance 100% attendance of BIR 1 RRs/SID DCIR, Legal ACIR, Internal lawyers appearing in courts Group Affairs Service 36 Case Related Action Taken 100% of total no. of case 1 RRs/SID DCIR, Legal ACIR, Internal (preliminary study undertaken related actions taken Group Affairs Service on the cases received with formal charges) 37 Nationwide seminar to be 85% of the total number of 1 RRs/SID DCIR, Legal ACIR, Internal conducted on employee's employees currently employed Group/ Affairs Service/ awareness of the RCC, with (in (in discussion on integrity coordination coordination development program. with DCIR, with ACIR, Note: Targeted schedule on Resource Human the First Quarter of 2013. For Management Resource nationwide implementation to Group) Development be started with "train the Service) trainers" and to be followed by a Bureau wide seminar. Legal Division Improve assistance, 26 Evaluation of criminal cases 60% of developed cases 1 RRs/Legal DCIR, Legal ACIR EAS compliance, and Division Group enforcement process 27 Litigation of assessment and 50% of assessment and refund 2 RRs/Legal DCIR, Legal ACIR, EAS refund cases cases won Division Group 28 Filing of tax fraud/criminal 3 cases per quarter filed in DOJ 2 RRs/SID/ DCIR, Legal ACIR, EAS cases Legal Group Division 29 Percent of outstanding 75% (on the assumption that - N/A DCIR, Legal ACIR, Legal applications for VAT Exemption the office is fully staffed) Group Service Certificates (VECs)/Certificates of Tax Exemption (CTE) which have been processed and acted upon 30 Percent of response to 100% of the total request - N/A DCIR, Legal ACIR, Legal Exchange of Information (EOI) received Group Service request Human Resource Management Unit (HRMU) Improve integrity, 38 Capability Building Programs 80% of the proposed Trainings 2 RRs/ DCIR, Resource ACIR, professionalism, for all BIR employees: in the Training Calendar HRMU Management Human consistency, and Conduct of Training Group Resource and satisfaction of Programs (Regular Trainings) Development human resources. Service 80% of the targetted employees to be trained 39 Rewards and Recognition 80% of employees entitled to 1 RRs/ DCIR, Resource ACIR, Program the BIR Allegiance Award HRMU Management Human Group Resource and Development Service Administrative Division Optimize 40 Posting of procurement and Quantity: 100% of items above 2 RRs/ DCIR, Resource ACIR, management of award to PhilGeps and BIR P50,000 procured as required Admin. Management Administrative resource websites by law to be posted Division Group Service Quality: 80% compliance Timeliness: 3 working days after approval of request and issuance of Notice of Award 41 Publication of financial reports Quantity: All budget 1 RRs/ DCIR, Resource ACIR, and procurement reports in accountability reports Finance Management Financial agency websites Quality: 100% accurate Division/ Group Service/ Timeliness: 3 working days Admin ACIR, after submission to DBM Division Administrative Service Taxpayer Assistance Unit (TAU) Optimize 42 Establishment and compliance Quantity: 100% of frontline 1 RRs/TAU DCIR, ACIR, Client management of to Citizen's Charter services covered Operations Support resource Quality: Client satisfaction Group Service resource Timeliness: 100% of compliance set in the Citizen's Charter Finance Division Optimize 41 Publication of financial reports Quantity: All budget 1 RRs/ DCIR, Resource ACIR, management of and procurement reports in accountability reports Finance Management Financial resource agency websites Quality: 100% accurate Division/ Group Service/ Timeliness: 3 working days Admin ACIR, after submission to DBM Division Administrative Service 43 Liquidation of Cash Advances Quantity: 100 personnel 2 RRs/ DCIR, Resource ACIR, granted to officials/employees granted with cash advance Finance Management Financial submitted to liquidation report Division Group Service Quality: correctness of supporting documents submitted Timeliness: within the period prescribed under existing accounting and auditing rules and regulations 44 Budget Utilization Rate 95% budget utilized 1 RRs/ DCIR, Resource ACIR, Finance Management Financial Division Group Service 45 Expedite Processing and 85% processed and paid within 1 RRs/ DCIR, Resource ACIR, Payment of Disbursement 24 working days upon receipt Finance Management Financial Vouchers (DVs) of DVs Division Group Service ANNEX B Office Performance Evaluation Strategic Objective: ____________________________ KPI: ________________________________________ KPI Weight: __________________________________ RRs/RDOs/ Accomplishment for CY 2013 Regional Divisions (a) = Numerator or (b) = Denominator or ( c) = KPI Target* ( d ) = (a)/(b) x 100/ ( c) KPI weight Score Minuend Subtrahend or = (a) - (b) _________________ ____________ ______________ _______________ ________________ __________ _______ _________________ ____________ ______________ _______________ ________________ __________ _______ _________________ ____________ ______________ _______________ ________________ __________ _______ _________________ ____________ ______________ _______________ ________________ __________ _______ _________________ ____________ ______________ _______________ ________________ __________ _______ Overall Score *KPI Target as prescribed in Annex A of RMO No. 9-2013 I attest to the accuracy of the information contained herein. __________________________________ (Signature over Printed Name) (Assistant Commissioner/Measure Owner) Noted by: _____________________________ (Signature over Printed Name) (Commissioner/Deputy Commissioner) <ftp://ftp.bir.gov.ph/webadmin1/pdf/78444RMO%20No%2030-2013.pdf> last visited November 27, 2013.