Promulgation of the Bureau of Internal Revenue Integrity Policy

November 29, 2013 REVENUE MEMORANDUM ORDER NO. 032-13 SUBJECT : Promulgation of the Bureau of Internal Revenue Integrity Policy TO : All Internal Revenue Officials, Employees and Others Concerned The Bureau is now implementing the Integrity Management Program (IMP) which is a preventive anti-corruption measure of the government. It aims to install a standard but flexible approach at the agency and program levels in ensuring that standard norms of conduct for public officials are consistently applied. LLjur In line with the IMP, the Bureau's Integrity Policy (Annex "A" hereof), which contains its values and ethical norms and compendium of various existing laws, rules and issuances that deal with corruption and integrity issues, is hereby promulgated. This Order shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A Bureau of Internal Revenue Integrity Policy I. Scope The 1987 Philippine Constitution provides that public office is a public trust and that public officers and employees must at all times serve the people with utmost integrity. 1 In keeping with this mandate, this policy shall be observed by all officers and employees of the Bureau of Internal Revenue in the conduct of their official duties within and without Bureau premises, as well as in their private conduct when public interest is involved. Likewise, a culture of performance with integrity shall be observed in all offices of the Bureau and shall be assimilated in all processes required for operation and support functions. II. Integrity Policy Statement The BIR shall maintain and continuously improve the integrity of its officials and employees along with taking appropriate measures to promote transparency and service excellence in the discharge of its singular mandate to assess and collect all internal revenue taxes that are necessary for nation building. This Integrity Policy of the Bureau is designed to help safeguard the Filipino taxpayers' trust in the Philippines internal revenue system along with strengthening the honor and legacy of the Bureau and its officers and employees. The Bureau will never tolerate corruption in all its forms and is committed and devoted to its prevention, detection, and control through the following: 1. The cultivation of patriotic, effective, and ethical leadership wherein integrity is ingrained in all actions by the Bureau's senior officers and all heads of sections, divisions, services, groups, district, and regional offices. caDTSE 2. The continuous development of policies that empower all Bureau officers and employees to enable them to sincerely and diligently adhere to the Bureau's high standards of integrity. 3. The strict adherence to rules and policies that prevent loss, minimize waste, or otherwise conserve Bureau assets, properties, and accountabilities. 4. The active promotion of efficient and transparent rendition of services to taxpayers. 5. Perpetual vigilance towards ensuring the accountability of Bureau personnel for their violations of integrity standards and anti-corruption policies provided in relevant laws and regulations. 6. The continuous management of corruption risks and their many, varied, and emergent permutations. III. Integrity Policy Framework This policy is anchored on, and shall therefore, be referenced with the following statutes, regulations, and policies that uphold the integrity of public servants and ensure their accountability along with other anti-corruption measures: 1. Republic Act No. 3019 Anti-Graft and Corrupt Practices Act 2. Republic Act No. 6713 Code of Conduct and Ethical Standards for Public Officials and Employees 3. Revised Uniform Rules on Administrative Cases in the Civil Service (CSC Resolution No. 99136 dated August 31, 1999) 4. BIR Revised Code of Conduct for Revenue Officials and Employees-Revenue Memorandum Order (RMO) No. 53-2010 5. BIR Citizen's Charter adopted in accordance with Republic Act No. 9485 6. BIR Customized Procurement Manual approved in GPPB Resolution No. 10-2007 through Revenue Memorandum Circular No. 43-07 7. RMOs on Policies on Recruitment, Hiring, Selection and Promotion such as RMO No. 10-96 (Policies and Procedures in Appointment Preparation); RMO No. 25-2003 (Prescribing the Policies and Guidelines on the Selection of Candidates for Promotion); RMO No. 4-2005 (Recruitment and Selection Process); RMO No. 3-93 and RMO No. 16-94 (institutionalizing the National and Regional Selection Boards) 8. BIR Revised Rules of Procedures in the Investigation/Hearing of Administrative Cases (RMO No. 19-2011); Guidelines and Procedures in the implementation of decisions/orders on administrative cases involving BIR official/employee (RMO No. 1-2011) AHCTEa 9. Implementing Rules and Regulations of National Internal Revenue Code, as amended 10. BIR Strategy Roadmap The Bureau's Strategy Roadmap, provided below, shows that the improvement of the integrity of its officers and employees is clearly essential to the attainment of the Bureau's goals and the fulfillment of its mandate. The improved integrity of the revenue personnel directly leads to: (i) the improvement of the Bureau's assistance, compliance and enforcement of process, (ii) optimized management of resources, and (iii) improvement of knowledge management all of which are conditions necessary to the Bureau's goal of strengthening its good governance policies, the improvement of taxpayer satisfaction and compliance, and the attainment of collection targets and sustainable collection growth. Strategy Roadmap IV. Roles and Responsibilities A. Commissioner of Internal Revenue, Deputy Commissioners, Assistant Commissioners, Regional Directors As the head of the agency, the Commissioner of Internal Revenue shall have overall responsibility for the complete and comprehensive implementation of the Bureau of Internal Revenue's Integrity Management Program (IMP). The Deputy Commissioners shall be responsible for the implementation of the IMP in their respective Groups. The Assistant Commissioners shall be responsible for the implementation of the IMP in their respective Services. The Regional Directors shall be responsible for the implementation of the IMP in their respective Regional Offices. B. Internal Affairs Service The Internal Affairs Service shall be responsible for ensuring the strict accountability of the Bureau's personnel to the IMP through the performance of its functions relative to the Bureau's internal control, including the following: 1. Conduct of preliminary fact-finding investigation and prosecution of administrative cases filed against revenue personnel. 2. Service of approved formal charges and preventive suspension orders to the respondents. 3. Conduct of formal investigation/hearing of administrative charges formally filed against erring revenue personnel. IEAaST 4. Preparation and recommendation of appropriate actions/decisions on administrative cases heard. C. Performance Evaluation Division The Performance Evaluation Division shall be responsible for measuring, auditing, and appraising the Bureau's implementation of and compliance with the IMP through: 1. Conduct of regular, special fiscal, performance and computer audits based on internal reports and verified denunciations. 2. Review and appraisal of internal controls of existing systems and procedures. 3. Spot-checks of cash and property accountabilities of all collection, administrative and accountable officers. D. All Heads of Offices The various national, regional, district, division and section heads of offices of the Bureau shall be primarily responsible for the faithful implementation of the IMP in their respective functional and operational areas. They are likewise expected to exhibit the necessary ethical leadership that would inspire the improved integrity of their subordinates. E. All Revenue Officers and Employees All revenue officers and employees, as holders of public offices reposed with public trust, are expected to prove their worthiness to such trust, and thus are personally responsible and accountable for strict compliance and adherence to the IMP and all of its policies, orders, and issuances. Footnotes 1. Section 1 Article XI, 1987 Constitution of the Republic of the Philippines. <ftp://ftp.bir.gov.ph/webadmin1/pdf/79528RMO%20No%2032-2013.pdf> last visited December 20, 2013.