Prescribing the Guidelines, Procedures in Implementation of Monitoring and Managing Administrative Cases (MMAC) in BIR

August 11, 2021 REVENUE MEMORANDUM ORDER NO. 21-2022 SUBJECT : Prescribing the Guidelines, Procedures in the Implementation of Monitoring and Managing Administrative Cases (MMAC) in the Bureau of Internal Revenue (BIR) TO : All Revenue Officials, Employees and Others Concerned I. BACKGROUND The year 2020 has marked a significant change for the Bureau of Internal Revenue (BIR) as it embarked on innovating the operational processes via the Digital Transformation Roadmap 2020-2030. Concomitantly, a software solution for Monitoring and Managing Administrative Cases (MMAC) was developed to address the lack of centralized measure, tool or method to keep track of the status of cases from receipt of complaint to its final disposition. This Order was issued to make certain and ensure the speedy disposition of administrative cases and efficacy of offices handling the same as it authorizes, allows, capacitates and enables the management in real time to monitor the status update or progress of cases; manage the workloads of case officers; reduce docket decongestion and case disposition delay; take appropriate action to avoid recurrence of similar problem; and establishment of centralized case repository. II. OBJECTIVES 1. Prescribe the guidelines in monitoring and managing administrative cases involving BIR officials and employees; 2. Ensure timely submission of preliminary investigations, unremitted cash collection reports, decisions, resolutions, orders and other reports relevant to administrative and criminal cases; 3. Automate the reporting system and accurate transmission of information/data; 4. Secure the integrity, confidentiality and availability of information/data relevant to investigation; 5. Define the roles and responsibilities of the concerned Officials and Employees; 6. Establish a centralized administrative case repository. III. POLICIES and GUIDELINES 1. The concerned BIR officials and employees in the National Office and Revenue Regions are mandated to update status of cases and comply in accordance with the prescribed procedures, guidelines, templates, and user access/job aid, particularly described as follows: ANNEX A INTERNAL INVESTIGATION DIVISION/ REGIONAL INVESTIGATION DIVISION MONTHLY ACCOMPLISHMENT REPORT ON ADMINISTRATIVE/CRIMINAL CASES ANNEX A-1 INTERNAL INVESTIGATION DIVISION/ REGIONAL INVESTIGATION DIVISION LIST OF COMPLAINTS/DENUNCIATIONS RECEIVED ANNEX A-2 INTERNAL INVESTIGATION DIVISION/ REGIONAL INVESTIGATION DIVISION LIST OF APPROVED FORMAL CHARGE/ CLOSING REPORT ANNEX A-3 REGIONAL INVESTIGATION DIVISION LIST OF ADMINISTRATIVE CASES FORWARDED TO IID (GRAVE OR LESS GRAVE OFFENSE) ANNEX B PERSONNEL ADJUDICATION DIVISION/ LEGAL DIVISION MONTHLY ACCOMPLISHMENT REPORT ON ADMINISTRATIVE/CRIMINAL CASES ANNEX B-1 PERSONNEL ADJUDICATION DIVISION/ LEGAL DIVISION INVENTORY OF PENDING ADMINISTRATIVE CASES ANNEX C PROSECUTION DIVISION/LEGAL DIVISION LIST OF INVENTORY OF PENDING CRIMINAL CASES ANNEX D FINANCE DIVISION LIST OF REVENUE COLLECTION OFFICERS (RCOs) WITH UNREPORTED/UNREMITTED COLLECTIONS 2. Only authorized user shall log in to MMAC as defined in the Security Access Matrix (SAM). IV. PROCEDURE OFFICIALS/ EMPLOYEES ROLES RESPONSIBILITIES Commissioner of Internal Revenue (CIR), Deputy Commissioner, Legal Group (DCIR, LG) and Assistant Commissioner, Internal Affairs Service (IAS) Manage Ensure proper handling of BIR-related complaints and concerns received by concerned revenue offices. Track the progress of investigation/resolution of all complaints. Issues/perform appropriate action to resolve and avoid the recurrence of similar problem. View status update of cases Recipient of reports on the status update of all administrative and criminal cases (Fact-finding/Preliminary investigation, Closing Reports, Formal Charge (FC), Formal Investigation, criminal cases filed in court and reports on unreported/unremitted cash collections) referred/issued by Regional Director (RD), Internal Investigation Division (IID), Personnel Adjudication Division (PAD), Prosecution Division (PD) in the National Office and Regional Investigation Division (RID), Legal Division (LD), and Finance Division (FD) in the Revenue Regions. Recipient of all the implemented/promulgated Decisions, Resolutions and Orders issued by the BIR/OMB/CSC/Other Courts. Regional Director (RD) Manage Ensure proper handling of BIR-related complaints and concerns received by concerned revenue offices. Track the progress of investigation/resolution of all complaints. Issues/perform appropriate action to resolve and avoid the recurrence of similar problem. View status update of cases Recipient of reports on the status update of the administrative/criminal cases, and reports on unreported/unremitted collections cases referred/issued by RID/LD/FD involving officials/employees assigned within the revenue region. Recipient of all the implemented/promulgated Decisions, Resolutions and Orders issued by the BIR/OMB/CSC/Other Courts within the revenue region. Chief, Internal Investigation Division (IID) Monitor Evaluate the Monthly Progress Report on Complaints. Identify and report to the management, Investigators/Hearing Officers, Revenue Attorneys and others concerned causing the delay in the disposition of the case assigned, or acts constituting misfeasance or malfeasance. View status update of cases. Review/Upload to MMAC the status update of fact-finding/Preliminary Investigation, Closing Reports and FCs referred to PAD. Review/Upload to MMAC the status update on the conduct of formal investigation. Upload to MMAC status of criminal cases filed in court. Recipient of the status update on the conduct of fact-finding/preliminary investigation reports, Closing Reports, and FCs issued by IID Recipient of investigation reports referred by RID to IID. (grave and less grave offense) Recipient of the status update on the conduct of formal investigation conducted by PAD on FCs referred by IID. Recipient of the status update of criminal cases filed in court referred by IID to PD/LD. Recipient of the implemented Decisions, Resolutions and Orders issued by PAD on FCs issued by IID. Recipient of the promulgated Court Decisions, Resolutions and Orders on criminal cases referred by IID to the PD/LD. Recipient of the reports of unreported/unremitted cash collections referred by FD to IID for preliminary investigation. Chief, Regional Investigation Division (RID) Monitor Evaluate the Monthly Progress Report on Complaints. Ensure prompt and timely actions/resolutions. Identify and report to the management, Investigators/Hearing Officers, Revenue Attorneys and others concerned causing the delay in the disposition of the case assigned, or acts constituting misfeasance or malfeasance. View status update of cases Review/upload to MMAC the status update of fact-finding/preliminary investigation, closing reports, and FCs referred to LD. Upload to MMAC the status update on the conduct of formal investigation. Upload to MMAC the status of criminal cases filed in court. Recipient of the status update on the conduct of fact-finding/preliminary investigation, Closing Reports and FCs (light offense) issued by RID within the revenue region. Recipient of the status update on the conduct of formal investigation conducted by LD on FCs issued by RID within the revenue region. Recipient of the status update of criminal cases filed in court referred by RID to LD within the revenue region. Recipient of the implemented Decisions, Resolutions and Orders issued by LD on FCs issued by RID within the revenue region. Recipient of promulgated Court Decisions, Resolutions and Orders on criminal case referred by RID to LD within the revenue region. Chief, Personnel Adjudication Division (PAD) Monitor Evaluate the Monthly Progress Report on FCs filed and implemented Ensure prompt and timely actions/resolutions Identify and report to the management, Investigators/Hearing Officers, Revenue Attorneys and others concerned causing the delay in the disposition of the case assigned, or acts constituting misfeasance or malfeasance. View status update of cases Review/upload to MMAC the status update of on-going Formal Investigation. Upload to MMAC implemented/promulgated Decisions, Resolutions, and Orders. Upload to MMAC criminal cases filed in court. Recipient of the status update on Formal Investigations conducted by PAD Hearing Officers. Recipient of the implemented Decisions, Resolutions and Orders issued by PAD/LD. Recipient of the implemented Decisions, Resolutions and Orders issued by OMB/CSC/Other Courts. Recipient of the promulgated Court Decisions, Resolutions and Orders on criminal cases referred by PAD/IID/RID to PD/LD. Recipient of the status update on the conduct of Formal Investigations (light offense) referred by RID to LD (for purposes of issuing Certificate of Pending Cases and imposition of correct penalty/ies for the 2nd and 3rd offense). Chief, Legal Division (LD) Monitor Evaluate the Monthly Progress Report on Formal Investigation Ensure prompt and timely actions/resolutions Identify and report to the management, Investigators/Hearing Officers, Revenue Attorneys and others concerned causing the delay in the disposition of the case assigned, or acts constituting misfeasance or malfeasance. View status update of cases Review/Upload to MMAC the status update of on-going formal investigation. Upload to MMAC implemented Decisions/Resolutions/Orders issued by LD. Review/Upload to MMAC the status update on criminal cases Upload to MMAC promulgated Court Decisions, Resolutions, and Orders on criminal cases. Recipient of the status update on the conduct of Formal Investigation (light offense) conducted by LD Hearing Officers within the revenue region. Recipient of the status update on criminal cases filed in court by Revenue Attorneys referred by PAD/IID/RID to LD. Recipient of the implemented Decisions, Resolutions and Orders (light offense) issued by LD within the revenue region. Recipient of the promulgated Court Decisions, Resolutions and Orders on criminal cases filed in court referred by PAD/IID/RID within the revenue region. Chief, Prosecution Division (PD) Monitor Evaluate the Monthly Progress Report on Complaints Ensure prompt and timely actions/resolutions Identify and report to the management, Investigators/Hearing Officers, Revenue Attorneys and others concerned causing the delay in the disposition of the case assigned, or acts constituting misfeasance or malfeasance. View status update of cases Review/Upload to MMAC the status update on criminal cases filed in court. Upload to MMAC promulgated Court Decisions, Resolutions and Orders on criminal cases. Recipient of the status update on criminal cases filed in Court by Revenue Attorneys referred by IID/PAD to PD. Recipient of the promulgated Court Decisions, Resolutions and Orders on criminal cases filed in court. Chief, Finance Division (FD) Review/Upload to MMAC List of RCOs/Accountable Officers with Unreported/Unremitted Cash Collections referred to IID. Recipient of the implemented/promulgated Decisions, Resolutions and Orders issued by PAD/Court involving officials/employees within the revenue region. Assistant Chiefs, Section Chiefs, Investigators/ Hearing Officers and Revenue Attorneys Upload to MMAC the status update of the cases assigned. Upload to MMAC approved Closing Reports, FCs, Decisions, Resolutions and Orders Recipient of approved Closing Reports, FCs, and implemented/promulgated Decisions, Resolutions and Orders on the specific case assigned Chief, Systems Development Division Provide User Access Guide/Job Aid Briefing/training on the use of MMAC System V. REPEALING CLAUSE All other revenue issuances which are inconsistent herewith are hereby repealed, modified or amended accordingly. VI. EFFECTIVITY This Order shall take effect immediately. All Revenue Officials, Employees and Others Concerned are enjoined to comply strictly. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Internal Investigation Division/Regional Investigation Division Monthly Accomplishment Report on Administrative/Criminal Cases ANNEX A-1 Internal Investigation Division/Regional Investigation Division List of Complaints/Denunciations Received ANNEX A-2 Internal Investigation Division/Regional Investigation Division List of Approved Formal Charge/Closing Report ANNEX A-3 Regional Investigation Division List of Administrative Cases Forwarded to IID (Grave or Less Grave Offense) ANNEX B Personnel Adjudication Division/Legal Division Monthly Accomplishment Report on Administrative/Criminal Cases ANNEX B-1 Personnel Adjudication Division/Legal Division Inventory of Pending Administrative Cases ANNEX C Prosecution Division/Legal Division List of Inventory of Pending Criminal Cases ANNEX D Finance Division List of Revenue Collection Officers (RCOs) with Unreported/Unremitted Collections ANNEX E Monitoring and Managing Administrative Cases (MMAC) JOB AID A. ENCODER Internal Investigation Division (IID)/ Regional Investigation Division (RID) 1. Open web browser. 2. On the address bar, enter http://172.16.12.78:8081/mac 3. Enter your username and password on the fields provided and click Login button. 4. Upon successful login, user will be directed to the Admin Case monitoring dashboard. 5. To add complaint, click Complaints to bring down the sub-menu, then click New Complaint . 6. Provide required details then click Save . 7. To view list of complaints, click View Complaints . 8. To update complaint status, click update then click add status or add remarks . 9. Click save to record changes. B. CHIEF/ASSISTANT CHIEF (IID/RID) 1. Open web browser. 2. On the address bar, enter http://172.16.12.78:8081/mac 3. Enter your username and password on the fields provided and click Login button. 4. Upon successful login, user will be directed to the Admin Case Monitoring dashboard. 5. To view list of complaints, click View Complaints , then click View for complaint details. 6. To assign complaint, click assign and provide required details. 7. Click save to record changes. 8. To update action, click reassign , add status or add remarks . C. INVESTIGATOR (IID/RID) 1. Open web browser. 2. On the address bar, enter http://172.16.12.78:8081/mac 3. Enter your username and password on the fields provided and click Login button. 4. Upon successful login, user will be directed to the Admin Case Monitoring dashboard. 5. To view list of complaints, click Complaints . 8. n To add or update action taken, click View , then click add status or add remarks . 9. Click Save to record changes. D. ENCODER Personnel Adjudication Division (PAD)/Legal Division (LD) 1. Open web browser. 2. On the address bar, enter http://172.16.12.78:8081/mac 3. Enter your username and password on the fields provided and click Login button. 4. Upon successful login, user will be directed to the Admin Case Monitoring dashboard. 5. To add a new case, click Cases to bring down the sub-menu, then click New Case . 6. Provide required details then click Submit . 7. To view list of Formal Charges, click View Case , then click View for case details. 8. To update case status, click update then click save to record changes. E. CHIEF/ASST. CHIEF (PAD)/(LD) 1. Open web browser. 2. On the address bar, enter http://172.16.12.78:8081/mac 3. Enter your username and password on the fields provided and click Login button. 4. Upon successful login, user will be directed to the Admin Case Monitoring dashboard. 5. To view list of Formal Charges, click View Case , then click View for case details. 6. To assign Formal Charge, click assign , provide required details, then click Save . 7. To update action, click action taken or remarks . F. HEARING OFFICER (PAD)/(LD) 1. Open web browser. 2. On the address bar, enter http://172.16.12.78:8081/mac 3. Enter your username and password on the fields provided and click Login button. 4. Upon successful login, user will be directed to the Admin Case Monitoring dashboard. 5. To view list of Formal Charges, click View Case , then click View for case details. 6. To add action, click Action Taken then click Save to record changes. G. ENCODER-Finance Division 1. Open web browser. 2. On the address bar, enter http://172.16.12.78:8081/mac 3. Enter your username and password on the fields provided and click Login button. 4. Upon successful login, user will be directed to the Admin Case Monitoring dashboard. 5. To add Unreported/Unremitted Collection, click Finance to bring down the sub-menu, then click New . 6. Provide required details then click Save . 7. To view List of Unreported/Unremitted Collection, click View . H. CHIEF-Finance Division 1. Open web browser. 2. On the address bar, enter http://172.16.12.78:8081/mac 3. Enter your username and password on the fields provided and click Login button. 4. Upon successful login, user will be directed to the Admin Case Monitoring dashboard. 5. To view List of Unreported/Unremitted Collection, click Finance to bring down sub-menu, then click View . 6. To approve Newly Encoded Unreported/Unremitted Collection, go to List of Unreported/Unremitted Collection then click Approve . 7. To update action taken, click Details , then click Update Action Taken or Update Remarks . I. REPORTS 1. Open web browser. 2. On the address bar, enter http://172.16.12.78:8081/mac 3. Enter your username and password on the fields provided and click Login button. 4. Upon successful login, user will be directed to the Admin Case Monitoring dashboard. 5. To view Monthly Accomplishment Report on Administrative/Criminal Cases, Inventory of Pending Administrative Cases and List of Inventory of Pending Criminal Cases, click Reports , then click Cases . 6. To view Monthly Accomplishment Report on Administrative/Criminal Cases, List of Complaints/Denunciations Received, List of Approved Formal Charge/Closing Report and List of Administrative Cases Forwarded to IID (Grave or Less Grave Offense), click Reports , then click Complaints . n Note from the Publisher: Copied verbatim from the official document. Irregular numerical sequence.