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Guidelines on Office Layout of Revenue Regional and District Offices

Revenue Memorandum Order No. 09-94 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Feb 9, 1994

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February 9, 1994 REVENUE MEMORANDUM ORDER NO. 09-94 SUBJECT : Guidelines on Office Layout of Revenue Regional and District Offices TO : All Internal Revenue Regional and District Officials In order to maximize the performance of Revenue Regional/District Offices by facilitating the flow of work through a good office layout, the following guidelines are hereby prescribed for the information of all concerned, whichever are applicable to said offices: 1. The work are should not be subdivided into smaller rooms. A large open area makes control and communication easier, provides better light and ventilation, reduces space requirements and eliminates partition costs. Moreover, it makes possible a better flow of work, simplifies supervision and provides greater flexibility. The floor are alloted for district offices which is about 350-500 square meters should be distributed as follows: Revenue District Office/Staff - 6% Asst. Revenue District Office - 3% Assessment Unit (common working area, convertible to a conference room) - 12% Collection Unit - 20% Administrative Unit - 12% Document Processing Unit - 7% Registration & Regulatory Unit - 7% Records/Storage & Supply Room - 8% Taxpayers Lounge - 8% Service Area (aisles, comfort rooms) - 10% Computer Room - 7% --- TOTAL 100% --- The following arrangements are also suggested: a. Movable counter dividers shall be provided to define the areas of the different units and divisions. b. All examiners from the Assessment Units who are usually out of the office shall be provided with a common working area and working tables but with individual drawers or cabinets for their personal use. Only group supervisors shall be provided with permanent tables and chairs. Said common work area may be converted into a conference room. c. An assembly room for seminars and other functions may be provided, convertible into several functional rooms with the use of sliding partitions. d. Offices to be enclosed include: (1) Office of the Director, (2) Office of the Assistant Director, (3) conference room of the Regional Director, (4) office of the Revenue District Officer, and (5) Records & Supply Room. 2. The supervisor should be placed in the same room with employees supervised. To enhance supervisory effectiveness, it is better for the supervisor to be in an open area with his workers. This proximity with the workers keeps the supervisor well informed on all happening in his unit and enables him to cope with problems as they arise and facilitates check on performance. cd i 3. A straight line flow of work should be adopted. In order to achieve this, the following are suggested: a. Arrange tables so that there is a minimum of back-tracking and criss-crossing of work flow lines. Place each employee where he will receive his work from the person behind or beside him or where he is close to those with whom he has personal contact for job performance. b. Place employees of a unit doing the same type of work in the same room or area. c. Locate offices which service the operations of units of the agency as close as possible to the units they service. d. Place offices or employees having frequent public contact near office entrances; those doing confidential work away from office entrances. e. Place filing cabinets and other equipment as close as possible to the workers who use them. 4. Position tables so that employees do not face possible sources of distraction, such as a door or a wall or partition. 5. Tables and equipment must be arranged to minimize the risk of injury. Stairways should be made as safe as possible and corridors should be free from obstructions. 6. Keep the Layout flexible. The layout should permit expansion, reduction or rearrangement to meet changing needs. 7. Maintain a clear and orderly layout. The following practices will help achieve this objective: a. Keep aisles straight and clear. b. When possible, have furniture of uniform size, color and type. c. Keep furniture, equipment and window blinds in a good state of repair. d. Keep tops of tables and filing cabinets free of clutter. e. Provide waste baskets for all work stations, keep them out of aisles and in inconspicuous places. f. Clear tables of unnecessary papers at the end of the day. g. Keep walls free of unsightly calendars, posters and papers. All Regional and District officials are enjoined to observe the above guidelines in the design or preparation of their office layouts to obtain better supervision and increase employee comfort and performance. RENE G. BAEZ Deputy Commissioner

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