BIR's Enhanced Program on Awards and Incentives for Service Excellence (Enhanced PRAISE)

February 22, 2022 REVENUE MEMORANDUM ORDER NO. 28-2022 TO : All Revenue Officials and Employees SUBJECT : BIR's Enhanced Program on Awards and Incentives for Service Excellence (Enhanced PRAISE) I. BACKGROUND In 2004, the Civil Service Commission (CSC) approved the BIR Program on Awards and Incentives for Service Excellence (BIR PRAISE) , established through Revenue Memorandum Order (RMO) No. 28-2004 pursuant to CSC Resolution No. 010112 dated January 10, 2001. Since then, there had been new awards and incentives introduced and implemented, which required the updating of the policy. Furthermore, the issuance of CSC Memorandum Circular (MC) No. 3, s. 2012, Subject: Program to Institutionalize Meritocracy and Excellence in Human Resource Management (PRIME-HRM) reinforces the importance of rewards and recognition in the human resource processes. The BIR Enhanced Program on Awards and Incentives for Service Excellence (BIR ENHANCED PRAISE) is being issued to rationalize our system of giving rewards, recognition and incentives and with the objective to strengthen its focus towards increasing productivity through the upliftment of the morale of Bureau personnel. HTcADC II. OBJECTIVES A. General To encourage, recognize and reward employees, individually and in groups, for their suggestions, innovative ideas, superior accomplishments, heroic deeds, exemplary behavior, extraordinary acts or services in the public interest and other personal efforts which contribute to the efficiency, effectiveness and improvement in the operations of the BIR which lead to organizational productivity. B. Specific 1. to identify outstanding accomplishments, best practices of employees on a continuing basis; 2. to recognize and reward accomplishments and innovations of employees periodically or as the need arises; 3. to provide incentives and interventions to motivate employees who have contributed ideas, suggestions, inventions, discoveries, superior accomplishments and other personal efforts. III. POLICIES A. The System shall now be called BIR Enhanced Program on Awards and Incentives for Service Excellence (BIR Enhanced PRAISE) which shall cover all BIR career and non-career employees. It shall adhere to the principle of promoting rewards and recognition based on performance, innovative ideas and exemplary behavior. The Enhanced PRAISE is designed to encourage, recognize and reward deserving employees of the Bureau for their exemplary behavior and accomplishment in the performance of duty, in the delivery of public service and in the attainment of organizational objectives. B. The BIR Enhanced PRAISE shall adhere to the "Equal Opportunity Principle" (EOP) of providing incentives and awards based on performance, innovative ideas and exemplary behavior, and shall not discriminate based on gender identity, sexual orientation, disabilities, religion and/or indigenous group membership in the implementation of its rewards and incentive program. C. The BIR Enhanced PRAISE shall provide both monetary and non-monetary awards and incentives to recognize, acknowledge and reward productive, creative, innovative and ethical behavior of employees through formal and informal mode. For this purpose, the grant of non-monetary awards shall be encouraged. Except for agency awards and incentives authorized under existing guidelines, monetary awards may be granted only when the suggestions, inventions, superior accomplishments and other personal efforts result in monetary savings which shall not exceed 20% of the savings generated. D. The Annual Enhanced PRAISE Report shall be submitted by the Bureau to the CSC-NCR on or before the 30th day of January to enable the employees to qualify for nomination to the CSC sponsored national awards. E. The BIR Enhanced PRAISE shall be institutionalized through the creation of PRAISE Committees on the following levels: Executive Enhanced PRAISE Committee, Service Enhanced PRAISE Committees and Regional Enhanced PRAISE Committees. F. The Executive Enhanced PRAISE Committee shall recommend or nominate deserving BIR employees to National Awards such as Presidential Lingkod Bayan Award, Outstanding Public Official/Employee or Dangal ng Bayan Award, PAGASA Award, or to any other external award giving bodies. G. Issues relative to awards and incentives shall be brought before the respective Service/Regional Enhanced PRAISE Committee which shall address the same within fifteen (15) days from the date of receipt thereof. Otherwise, elevate to the Executive Enhanced PRAISE Committee for resolution within 15 days from date of receipt. IV. ENHANCED PRAISE COMMITTEE A. The Committees shall be composed of the following: 1. Executive PRAISE Committee Chairperson: Deputy Commissioner for Resource Management Group (DCIR-RMG) Members: Deputy Commissioner for Information Systems Group (DCIR-ISG) or authorized representative Alternate: Chief of Staff, ODCIR-ISG Deputy Commissioner for Legal Group (DCIR-LG) or authorized representative Alternate: Chief of Staff, ODCIR-LG Deputy Commissioner for Operations Group (DCIR-OG) or authorized representative Alternate: Chief of Staff, ODCIR-OG Assistant Commissioner, Human Resource Development Service (ACIR-HRDS) Alternate: Head Revenue Executive Assistant, HRDS (HREA-HRDS) Assistant Commissioner, Planning and Management Service (ACIR-PMS) Alternate: Head Revenue Executive Assistant, PMS (HREA-PMS) Assistant Commissioner, Finance Service (ACIR-FS) Alternate: Head Revenue Executive Assistant, (HREA-FS) Representative from the Office of the Commissioner (OCIR) Two (2) representatives from the career rank-and-file employees, who shall serve for a period of two years and chosen through a General Election, in the absence of an accredited union or designated by the registered union (one from the first level and one from the second level). They shall attend and participate in the deliberations set by the Executive PRAISE Committee. Alternate: Candidate from each level who garnered the second highest number of votes in the General Election or in the presence of a registered union, the said union shall be responsible in the delegation of authority to alternate representative/s in case of absence of the career rank-and-file representative/s in carrying out the stated responsibilities to the PRAISE Committee The Personnel of the Division shall serve as the Secretariat . 2. Service Enhanced PRAISE Committee (National Office) Chairperson : Assistant Commissioner of the Service Alternate: Head Revenue Executive Assistant of the Service Members : Division Chiefs (under the Service) Alternate: Assistant Division Chiefs (under the Service) Two (2) representatives from the career rank-and-file employees of the Region concerned, who shall serve for a period of two years and chosen through a General Election, in the absence of an accredited union or designated by the registered union (one from the first level and one from the second level). They shall attend and participate in the deliberations set by the National PRAISE Committee. Alternate: Candidate from each level who garnered the second highest number of votes in the General Election or in the presence of a registered union, the said union shall be responsible in the delegation of authority to alternate representative/s in case of absence of the career rank-and-file representative/s in carrying out the stated responsibilities to the PRAISE Committee The designated staff under the service concerned shall serve as the Secretariat. For PMS, HRDS & FS where the Assistant Commissioners of the service are part of the Executive Enhanced PRAISE Committee, the Head Revenue Executive Assistants (HREAs) of the corresponding services shall serve as the Chairperson of the Service Enhanced PRAISE Committee. The Office of the Commissioner, the Offices of the Deputy Commissioners and the Performance Evaluation Division shall be directly under the Executive PRAISE Committee. 3. Regional Enhanced PRAISE Committee (Regional Office) Chairperson : Regional Director Members : Chief, Legal Division Alternate: Assistant Division Chief, Legal Division Chief, Finance Division Alternate: Assistant Division Chief, Finance Division Chief, Administrative & Human Resource Management Division (AHRMD) Alternate: Assistant Division Chief, AHRMD Planning Officer assigned under the Office of the Regional Director Two (2) representatives from the career rank-and-file employees of the Region concerned, who shall serve for a period of two years and chosen through a General Election, in the absence of an accredited union or designated by the registered union (one from the first level and one from the second level). They shall attend and participate in the deliberations set by the Regional PRAISE Committee. Alternate: Candidate from each level who garnered the second highest number of votes in the General Election or in the presence of a registered union, the said union shall be responsible in the delegation of authority to alternate representative/s in case of absence of the career rank-and-file representative/s in carrying out the stated responsibilities to the PRAISE Committee The Human Resource Management Section of the AHRMD shall serve as the Secretariat. B. ROLES AND RESPONSIBILITIES 1. Executive Enhanced PRAISE Committee (a) The Executive Enhanced PRAISE Committee shall be responsible for the development, implementation, monitoring and evaluation of the awards and incentives system of the Bureau; (b) Evaluate and approve the nominees from the Service and Regional levels and offices under their jurisdiction; (c) Formulate the text of the citations in the plaques of recognition; (d) Formulate, adopt and amend internal rules, policies and procedures to govern the conduct of its activities which shall include the guidelines in evaluating the nominees and the mechanism for recognizing the awardees; (e) Determine the specific form/s of awards and incentives to be granted to the employee; (f) Prepare plans, identify resources and propose budget for the system on an annual basis; (g) Submit an annual report on the awards and incentives system to the CSC on or before the 30th day of January for nomination to the CSC awards; (h) Address issues relative to awards and incentives within fifteen (15) days from the date of submission; (i) Adopt its own internal rules, procedures, and strategies in carrying out the above responsibilities including schedule of meetings and deliberations and delegation of authority to alternate representatives in case of absence of its members. 2. Service/Regional Enhanced PRAISE Committee (a) Service/Regional Enhanced PRAISE Committee shall ensure that productivity, innovative ideas, suggestions and exemplary behavior can be identified, considered, managed and implemented on a continuing basis to cover employees at all levels; (b) Establish a system of incentives and awards to recognize and motivate employees for their performance and conduct; (c) Monitor implementation of approved suggestions and ideas through feedback and reports; (d) Document best practices, innovative ideas and success stories which will serve as promotional materials to sustain interest and enthusiasm; (e) Address issues relative to awards and incentives within fifteen (15) days from the date of submission. (f) Adopt its own internal rules, procedures, and strategies in carrying out the above responsibilities including schedule of meetings and deliberations and delegation of authority to alternate representatives in case of absence of its members. V. TYPES OF AWARDS A. EXTERNAL NATIONAL AWARDS The BIR shall participate in the search for deserving employees who may be included in the screening of candidates for national awards given by other government agencies, private entities, NGOs and other award giving bodies. Awardees from the BIR/Agency Level Awards may be nominated to the National Awards as well as provide monetary and non-monetary incentives, as applicable and in compliance to existing internal guidelines of the Bureau, to awardees of its equivalent in the Agency such as: 1. Presidential Lingkod Bayan (PLB) Award conferred on an individual or group of individuals for exceptional or extraordinary contributions resulting from an idea or performance that had nationwide impact on public interest, security and patrimony. The contribution may be a suggestion, innovation, invention or superior accomplishment. 2. Civil Service Commission Pagasa Award conferred on an individual or group of individuals for outstanding contribution/s resulting from an idea or performance that directly benefit more than one department of the government. 3. Outstanding Public Officials and Employees or the Dangal ng Bayan Award conferred to an individual for performance of an extraordinary act or public service and consistent demonstration of exemplary ethical behavior on the basis of his/her observance of the eight norms of behavior provided under Republic Act No. 6713 or the Code of Conduct and Ethical Standards for Public Officials and Employees. 4. Other Awards given by other government agencies, private institutions or NGOs to an individual or team for contributions of an idea or performance that directly benefited the government. B. INTERNAL AGENCY AWARDS Each of the agency level award is governed by specific guidelines of implementation. The specific guidelines for each type of award and incentive include the areas of coverage, selection criteria, form of award, and frequency and date of awarding. Agency awards are given by the BIR to deserving employees, which consists of the following: a. BIR's Best Employee for Service Excellence and Public Trust (BIR's BEST) for Exemplary Performance and Exemplary Ethical Behavior as prescribed under RMO 1-2019 an award given to an official or employee for consistent demonstration of superior accomplishment and delivery of service in the completion of tasks assigned and its impact to public interest. It was established to recognize the contributions of the men and women of the revenue service in the performance of their duties and responsibilities, commitment to public service and adherence to the Code of Conduct for public officials and employees. b. Search for Outstanding Revenue Office Award (Search for ORO) Granted to top delivery units (Service/Revenue Region) on the basis of meeting the office's performance targets/work and financial plan, notable accomplishments and other pre-determined criteria, in account with the BIR's prevailing personnel development programs intended to motivate all officials and employees and to give due recognition to the different delivery units' effort to achieve a model of BIR office decorum. The following awards may be given by the office and confirmed by the respective Service/Regional Enhanced PRAISE Committees. c. Gantimpala Agad Award given to employees commended by taxpayers for their courtesy, promptness, efficiency and dedication to duty. The commendation should be put in writing for purposes of documentation and validation. d. Model Employee Award an award encouraged to be granted by offices to individuals who excelled among peers in a functional group, position or profession. Through criteria set by the office, an awardee who have rendered at least a Very Satisfactory (VS) performance in the last two semesters prior the grant, may be granted a cash award of not less than the amount provided under relevant existing laws plus a certificate of recognition or other forms of incentives as the Enhanced PRAISE Committee may decide, e.g. , Best Division Chief, Best Secretary, Best Legal Officer, Best Driver, Best Utility Worker, Best Employee, and other similar awards. e. BIR's The Outstanding Performing (TOP) Revenuers conferred on officials and employees who exceeded their collection goals/targets or other pre-determined criteria. List of BIR's TOP Revenuers shall have been duly validated and signed by the respective Service/Regional Enhanced PRAISE Committee before recognition. This may be given on a monthly basis, wherein awardees shall receive plaques/certificate of recognition to be given during a simple awarding ceremony, after the weekly flag raising ceremony or during the Service/Regional Staff Meeting. This may include Top RDOs, Top Group Supervisors, Top Revenue Examiners, Top Revenue Collection Officers among others. f. Cost Economy Measure Award granted to an employee or team whose contributions such as ideas, suggestions, inventions, discoveries or performance of functions result in savings in terms of man hours and cost or otherwise benefit the agency and government as a whole. The monetary incentive shall not exceed 20% of the savings generated from the contribution. g. Service Award is given to a retiree in all occupational levels and groups under optional or compulsory retirement schemes provided that the employee is not imposed a penalty or suspension during the period of the grant, held during a fitting ceremony on or before the date of their retirement. Other forms of awards may include the giving of tokens such as wristwatch, ring, etc. commensurate to the number of years of service in the Bureau. h. Other Awards which the BIR Enhanced PRAISE Committee may determine/recommend to be given to deserving officials/employees, e.g. , Perfect Attendance Award, Personnel Development Award, Academic Excellence Award and such other Achievers Award subject for approval of the Commissioner of Internal Revenue . VI. TYPES OF INCENTIVES The BIR Enhanced PRAISE Committee shall continuously search, screen and reward deserving employees to motivate them to improve the quality of their performance and instill excellence in public service. The following incentives shall be received by employees who are entitled, in compliance to existing issuances, memoranda, and guidelines : aScITE 1. Loyalty Incentive granted to qualified officials and employees who has rendered ten (10) years of continuous and satisfactory service in government. The recipient shall be entitled to a cash gift which shall not be less than PhP500.00 but not more than Php1,000.00 for every year of service and succeeding cash gifts shall be given every five years thereafter pursuant to CSC Memorandum Circular No. 6, s. 2002 dated February 26, 2002 . Other loyalty memorabilia/souvenir may be given subject to the approval of the Executive Enhanced PRAISE Committee. 2. Step Increment Due to Length of Service granted to qualified personnel for every three (3) years of continuous satisfactory service in the same position, as prescribed under CSC-DBM Joint Circular No. 1, s. 2012 dated September 3, 2012 . 3. Step Increment Due to Meritorious Performance granted to qualified personnel due to Meritorious Performance pursuant to CSC-DBM Joint Circular No. 1, s. 2012 dated September 3, 2012 . A limited to five percent (5%) of all incumbent officials and employees in the agency may be granted Two (2) Step Increments for attaining two (2) 'Outstanding' ratings during the two (2) rating periods within a calendar year while One (1) Step Increment may be granted to a qualified official or employee who has attained one (1) rating of 'Outstanding' and one (1) rating of 'Very Satisfactory', or two (2) ratings of 'Very Satisfactory' during the two (2) rating periods within the calendar year. 4. Performance Based-Bonus (PBB) granted to qualified officials and employees, pursuant to Executive Order No. 80, s. 2012 . It is a top-up bonus, which shall be given to personnel of bureaus or delivery units in accordance with their contribution to the accomplishment of their Department's overall targets and commitments. 5. Productivity Enhancement Incentive (PEI) granted to qualified officials and employees in the amount of P5,000.00, and shall continually be granted across-the-board, in accordance with the guidelines to be issued by DBM pursuant to DBM Budget Circular No. 2017-4 dated December 04, 2017 . 6. Career and Self-Development Incentive granted to revenue personnel who have attended further educational advancement through the foreign scholarship programs offered to the Bureau provided that the awardee have rendered at least a Very Satisfactory (VS) performance in the last two semesters prior the grant. A plaque of recognition is given to the awardee during the Bureau's anniversary celebration. This is granted as a recognition when the scholarship grantees earn honors in their studies. The Training Management Division (TMD) shall report to the Executive Enhanced PRAISE Committee the awardees entitled to this incentive after the scholarship grantees submit pertinent reports relative to the foreign/local scholarship program. 7. Other Incentives these are other incentives which the BIR Executive Enhanced PRAISE Committee may recommend on the basis of special achievements, innovative approaches to assignments, exemplary service to the public and recognition by an outside group of a particular achievement under existing policies and guidelines for approval of the Commissioner of Internal Revenue . VII. FORMS OF AWARDS AND INCENTIVES 1. Compensatory Time-Off (CTO) granted to officials and employees who have worked beyond his/her regular office hours on a project without overtime pay provided there is an authority to render overtime. CTO refers to the numbers of hours or days an employee is excused from reporting for work with full pay and benefits in accordance with CSC-DBM Joint Circular No. 2, S. 2004 (Non-Monetary Remuneration for Overtime Services Rendered) . It is a non-monetary benefit provided to an employee in lieu of overtime pay subject for approval of Heads of Offices and in compliance with existing policies on Compensatory Time-Off (CTO). 2. Personal Growth Opportunities incentives which may be in the form of seminars/trainings, books, journals, tapes and other learning opportunities. Another form is providing local scholarship opportunities to deserving employees based on the qualifications specified in Revenue Memorandum Order (RMO) No. 37-2003 dated September 23, 2003 . 3. Trophies, Plaques and Certificates other forms of award granted as a recognition to deserving employees who have demonstrated exemplary performance. (Plaques and certificates must have the BIR Logo on the upper left side corner and should only bear the signature of the Executive Enhanced PRAISE Committee Chairperson for National Awards or awards national in scope and Service/Regional Enhanced PRAISE Committee Chairperson for Service/Regional Awards. 4. Monetary Incentives granted to an individual or group of individuals in accordance with the guidelines stipulated in the financial and budget plans of the Bureau. 5. Other Incentives which the agency's BIR Enhanced PRAISE Committee may recommend in the form of merchandise, recognition posted in the Wall of Fame, feature in agency publication and other incentives for approval of the Commissioner of Internal Revenue . VIII. FUNDING The cost of implementing this Program shall be sourced from appropriations provided for the purpose. Where no funds are appropriated, it shall be sourced strictly from savings from released allotment, provided that all authorized mandatory expenses shall have been paid first. The agency shall allocate at least 5% of the Human Resource Development (HRD) Funds for the BIR Enhanced PRAISE incorporated in the Bureaus' Annual Work and Financial Plan and Budget. IX. REPORTORIAL REQUIREMENT The head of office shall submit in hard and soft copy, a Monthly Report on Enhanced PRAISE (ANNEX A) on or before the 10th of the following month to their respective Service/Regional Enhanced PRAISE Committee. It shall include write-ups, attendance, special orders, pictures and other forms of documentation. It shall be consolidated by their respective Secretariat for submission to the Executive Enhanced PRAISE Committee Attention: Chief, Personnel Division/Performance Evaluation and Management Section (PEMS). The Annual Enhanced PRAISE Report shall be submitted by the National Office/Regional Offices to their respective CSC Field Offices before the 30th of January of the following year. X. REPEALING CLAUSE All other issuances and/or portions thereof inconsistent herewith are hereby repealed and amended accordingly. XI. EFFECTIVITY The BIR Enhanced PRAISE shall become effective only upon the approval of the CSC Regional Office concerned and its subsequent amendments shall likewise be submitted to the CSC Regional Office for approval. XII. COMMITMENT I hereby commit to implement and abide by the provisions of the BIR Enhanced PRAISE which shall be the basis for the grant of awards and incentives including Productivity Incentive Bonus. DETACa The Annual Enhanced PRAISE Report shall be submitted to the CSC Regional Office concerned on or before the thirtieth (30th) day of January to enable our employees to qualify for the nomination to the CSC-sponsored national awards. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Enhanced Programs on Awards and Incentives for Service Excellence (Enhanced PRAISE) List of Profiles of Awardees