Prescribing the Criteria/Conditions and Guidelines on the Reporting Compliance for the Grant of the FY 2021 PBB per AO No. 25 IATF-MC No. 2021-1

August 30, 2021 REVENUE MEMORANDUM ORDER NO. 31-2021 TO : All Revenue Officials Concerned SUBJECT : Prescribing the Criteria/Conditions and Guidelines on the Reporting Compliance for the Grant of the FY 2021 Performance-Based Bonus per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2021-1 (Published under Revenue Memorandum Circular No. 85-2021) I. OBJECTIVES This Order is issued to: 1. Provide information on the criteria and conditions for the grant of the Performance-Based Bonus (PBB) for the Bureau of Internal Revenue's FY 2021 performance, as stated in the IATF Memorandum Circular (IATF-MC) No. 2021-1; 2. Prescribe the guidelines, procedures and deadlines for the preparation and submission of Accomplishment Reports and other documentary requirements, in compliance with the FY 2021 PBB-requirements provided in IATF-MC No. 2021-1; and, 3. Ensure the timely preparation and submission of all PBB requirements by the concerned Offices. II. ELIGIBILITY CRITERIA 1 1. To be eligible for the grant of the FY 2021 PBB, the Bureau must satisfy the criteria and conditions under the four dimensions of accountability: Performance Results, Process Results, Financial Results, and Citizen/Client Satisfaction Results. 1.1. Performance Results the accomplishment of the Congress-approved performance targets under the Performance-Informed Budgeting (PIB) of the FY 2021 General Appropriations Act (GAA). 1.2. Process Results the achievements in ease of doing business/ease of transaction with the agency, as a result of streamlining and standardization, i.e. , through the ISO-certified QMS or its equivalent, digitization and related improvements in the delivery of services. 1.3. Financial Results the actual spending of the agency's budget allotment vis--vis the realization of its committed programs and projects based on the FY 2021 GAA. 1.4. Citizen/Client Satisfaction Results the achievements in satisfying the quality expectations of the transacting public. 2. The FY 2021 PBB Targets for each of the Criteria are as follows: Table 1: FY 2021 PBB Targets CRITERIA AND CONDITIONS Performance Targets Performance Results Achieve each one of the Congress-approved performance targets under the PIB of the FY 2021 GAA The agency performance in the achievement of targets shall be closely monitored through the use of the submitted Unified Reporting System (URS)-generated Budget and Financial Accountability Reports (BFARs), to indicate the progress towards the accomplishment of broader sectoral and societal outcomes targeted by the agency for improving the lives of Filipinos. The quarterly BFARs of the agencies, as uploaded in the DBM URS, shall be submitted in a timely manner, i.e. , within thirty (30) days after the end of each quarter, as provided under Item 3.15.2 of National Budget Circular No. 583, pursuant to Section 90, General provisions of Republic Act No. 11518 (FY 2021 GAA). BFARs will be used to monitor and validate agency accomplishments. Process Results Greater ease of transaction of frontline services covering all government-to-citizens (G2C), government-to-businesses (G2B), and government-to-government (G2G) transactions This may be achieved through streamlining especially of frontline services; standardization of frontline processes including those implemented at the Regional, Satellite, and Extension Offices; digitization e.g. , by developing electronic or online paperless systems, new service delivery channels, contactless transactions; and other process improvements for faster and more efficient public service delivery . Financial Results Attainment of the FY 2021 Disbursements Budget Utilization Rate (BURs) Disbursements BUR is measured by the ratio of total disbursements (cash and non-cash, excluding PS) to the total obligations for MOOE and CO made in 2021, net of goods and services obligated by December 31, 2020, but paid only in 2021. The total obligations for MOOE and CO shall refer to those made from the FY 2021, GAA, FY 2020 GAA, and Bayanihan II appropriations due to their extension under RA No. 11519 and RA No. 11520. The objective is to measure the disbursements for the obligations of MOOE and CO made in 2021 from all valid appropriations. These shall be net of transfers to the Procurement Service (PS) the Philippine International Trading Corporation (PITC), and implementing agencies and units which have still to be implemented and outputs delivered. Hence: Total Disbursements*(cash and non-cash, excluding PS), net of payments made in 2021 for past year's obligation Disbursements BUR = ------------------------------------------------------ Total Obligations (excluding PS, from valid appropriations *Where Total Disbursements is net of transfers to PS, PITC, and other implementing agencies which have not been delivered Citizen/Client Satisfaction Results Achieve the Citizen/Client Satisfaction targets To determine the effectiveness of streamlining, standardization, digitization, and other process improvements in easing transactions with the public, the Bureau shall: Embed feedback mechanisms; Systematically measure citizen/client satisfaction in the delivery of services; Submit reports on the Citizen/Client Satisfaction Survey (CCSS) to provide evidence on the Citizen/Client Satisfaction results; Resolve all reported complaints from Hotline # 8888 and Contact Center ng Bayan (CCB). The Bureau shall submit a report summarizing the #8888 and CCB complaints received in FY 2021 and their status (whether resolved or pending). The validation shall be complemented with reports and collected data on feedback and complaints from citizens/clients gathered by the OP, PMS, CSC and PCOO from Hotline #8888 and CCB database, as well as the FOI portals. 3. For FY 2021, the Good Governance Conditions (GGCs) shall no longer be required in determining the overall PBB eligibility of the agency. Nonetheless, compliance with these conditions shall be used as the basis in determining the eligibility of responsible units and individuals. To sustain the institutionalization of the requirement for compliance with existing government-mandated laws and standards, the Bureau shall continue to implement, monitor, and enforce compliance with the following GGCs: 3.1. Updating of Transparency seal 3.2. Compliance with the Freedom of Information Program 3.3. Updating of Citizen's or Service Charter 3.4. Compliance to Audit Findings and Liquidation of Cash Advances 3.5. Submission and Review of SALN 3.6. PhilGEPS posting of all invitations to bids and awarded contracts 3.7. Submission of the following Procurement Documents: 3.7.1. FY 2022 Annual Procurement Plan Common Use Supplies and Equipment (APP-CSE); 3.7.2. FY 2021 Non-Common Use Supplies and Equipment (APP-non CSE); 3.7.3. Indicative FY 2022 APP; and, 3.7.4. Results of FY 2020 Agency Procurement Compliance and Performance Indicators (APCPI) System. 3.8. Undertaking of Early Procurement Activities covering 2022 Procurement Projects III. FY 2021 PBB ASSESSMENT AND SCORING SYSTEM 1. The Bureau's accomplishments for each of the Criteria shall be rated using a scale of one (1) to five (5), where 5 is the highest. Each criterion shall have an assigned weight, as shown in Table 2 below: Table 2: FY 2021 PBB Scoring System CRITERIA AND CONDITIONS Weight Performance Rating 1 2 3 4 5 Performance Results 5 5 pts. 10 pts. 15 pts. 20 pts. 25 pts. Process Results 5 5 pts. 10 pts. 15 pts. 20 pts. 25 pts. Financial Results 5 5 pts. 10 pts. 15 pts. 20 pts. 25 pts. Citizen/Client Satisfaction Results 5 5 pts. 10 pts. 15 pts. 20 pts. 25 pts. TOTAL SCORE Maximum = 100 points 2. The maximum score that may be obtained by the Bureau is one hundred (100) points. To be eligible for the FY 2021 PBB, the Bureau must attain a total score of at least seventy (70) points . 3. The Delivery Units (DUs) of eligible agencies shall no longer be ranked. However, the unit(s) most responsible for deficiencies shall be isolated. (refer to Annex A for the Accountability of Delivery Units) 4. Even though the Bureau is eligible and has attained a total score of at least 70 points, the delivery unit most responsible for the criteria stated in Section II with a performance rating of below 4 shall be isolated from the grant of the FY 2021 PBB. 5. The unit/s most responsible (including its head) for the non-compliance with the Agency Accountabilities provided in Section IV.2 and 3 of this RMO will also be isolated from the grant of the FY 2021 PBB. 6. Eligible DUs shall be granted FY 2021 PBB at uniform rates across the Agency, including its officials and employees. The corresponding rates of the PBB shall be based on the Agency's achieved total score as shown in below: Table 3: Rates of the PBB TOTAL SCORE PBB RATES 100 Points 65% (100% of the 65% monthly basic salary) 95 Points 61.75% (95% of the 65% monthly basic salary) 90 Points 58.5% (90% of the 65% monthly basic salary) 85 Points 55.25% (85% of the 65% monthly basic salary) 80 Points 52% (80% of the 65% monthly basic salary) 75 Points 48.75% (75% of the 65% monthly basic salary) 70 Points 45.5% (70% of the 65% monthly basic salary) 7. The four (4) dimensions of Accountability shall be assessed and scored as follows, as shown in Table 4: Table 4: Rating Scale CRITERIA AND CONDITIONS Rating 1 2 3 4 5 Performance Results Met less than 80% of performance indicators of the Congress-approved performance targets for FY 2021: deficiencies due to controllable factors Met less than 80% of performance indicators of the Congress-approved performance targets for FY 2021: deficiencies due to uncontrollable factors Met at least 80% of performance indicators of the Congress-approved performance targets for FY 2021: deficiencies due to controllable factors Met at least 80% of performance indicators of the Congress-approved performance targets for FY 2021: deficiencies due to uncontrollable factors Met each one of the Congress-approved performance targets for FY 2027 (all performance indicators) Process Results No demonstrated ease of transaction Achieved targets to ease transaction (streamlining, digitization, standardization) only for non-frontline services Achieved targets to ease transaction (streamlining, digitization, standardization) in less than 80% of frontline services Achieved targets to ease transaction (streamlining, digitization, standardization) in at least 80% of frontline services Achieved targets to ease Transaction (streamlining, digitization, standardization) in all frontline services Financial Results 1-19% Disbursements BUR 20-39% Disbursements BUR 40-59% Disbursements BUR 60-79% Disbursements BUR 80-100% Disbursements BUR Citizen/Client Satisfaction Survey (CCSS) Results No submission/Did not conduct CCSS Average to low satisfaction rate with unresolved #8888/CCB complaints Average to low satisfaction rate with unresolved #8888/CCB complaints High satisfaction rate with 100% #8888/CCB complaints resolved High satisfaction rate without #8888/CCB complaints IV. GUIDELINES AND PROCEDURES 1. The following reports shall be prepared by the concerned offices, using the Forms prescribed in the AO 25 IATF MC No. 2021-1 dated June 3, 2021 and circularized through RMC No. 85-2021: REPORT RESPONSIBLE OFFICE DEADLINE FOR SUBMISSION A. Performance Results Submission of Budget and Financial Accountability Reports (BFARs) online through the Unified Reporting System (URS) 1st Quarter (Q1) 2nd Quarter (Q2) 3rd Quarter (Q3) 4th Quarter (Q4) For FAR No. 5 (Quarterly Report of Revenue and Other Receipts): Collection Service (CS) Revenue Accounting Division (RAD) All Revenue Regions through: >Finance Division (FD) and >Collection Division. For FAR No. 5: Within 30 days after the end of each quarter Within 5 days after the end of each quarter Performance Results to achieve the performance targets under the PIB of the FY 2021 GAA which are as follows, the report contained in the BAR: Filing of RATE cases = 36 cases per year Audit Effort = 3% of total collection goal Collection Performance = attained +/- 2% of collection goal Percentage increase in the number of registered business taxpayers For BAR No. 1 (Quarterly Physical Report of Operations): Planning and Management Service (PMS) Planning and Programming Division (PPD) CS-RAD Client Support Service (CSS) Taxpayer Service Programs and Monitoring Division (TSPMD) Assessment Service (AS) Assessment Performance Monitoring Division (APMD) Large Taxpayers Service (LTS) LT Programs and Monitoring Division (LTPMD) Enforcement and Advocacy Service (EAS) On or before: Q1 Apr 15, 2021 Q2 July 15,2021 Q3 Oct 15, 2021 Q4 Jan 15, 2022 B. Process Results Modified Form A Department/Agency Performance Report ( Annex 3 ) with Verifiable evidence of Achievements (The ISO-certified QMS or its equivalent certification for frontline services, service delivery standards manual, and the like may be used as evidence to the standardization achievements of the agency) All concerned Offices with Frontline Services declared in the BIR Citizen's Charter: CSS LTS Legal Service (LS) AS CS EAS Administrative Service (AdS) Human Resource and Development Service (HRDS) Support Office: To be consolidated by PMS, through the PPD For CSS/AS/CS- January 25, 2022 Other Offices: January 20, 2022 C. Financial Results Disbursement BUR All BIR Offices (NO and ROs) Support Office: Finance Service (FS) Accounting Division (AD) All RRs-FD DVs submitted to AD/FD within the following month after the goods are received, inspected and accepted/services rendered Quarterly within 30 days after the end of each quarter Monthly every 10th day of the following month Quarterly within 5 days after the end of each quarter Monthly every 5th day of the following month D. Citizen/Client Satisfaction Results Citizen/Client Satisfaction Report (Annex 4) For RRs (for CSS) : CSS, through TSPMD For National Office/RRs (for OCS and eCAR) : PMS, through the Research and Statistics Division (RSD) To RSD January 20, 2022 On or before January 31, 2022 2. The Good Governance Conditions (GGCs) shall no longer be included in the criteria to assess the overall eligibility of the agency. However, compliance with the following conditions (Agency Accountabilities) shall be used as basis in determining the eligibility of responsible units and individuals. The monitoring of their compliance shall now be the primary responsibility of the Head of Agency. REPORTS DEADLINE OF SUBMISSION RESPONSIBLE OFFICE(S) VALIDATING AGENCY 2.1. Compliance with the Freedom of Information (FOI) Program People's FOI Manual On or before Jan. 29, 2022 LS Legal and Legislative Division (LLD) FOI Reports: a. Agency Information Inventory b. 2020 FOI Summary Report c. 2020 FOI Registry On or before Jan. 29, 2022 Nat'l. Office All concerned ACIRs and designated FOI Receiving Officers (FROs) Reg'l. Office All Reg'l. Offices and all designated FROs Support Office: To be consolidated by PMS-PPD Presidential Communications Operations Office (PCOO) Screenshot of agency's home page On or before Jan. 29, 2022 PMS-PPD PCOO 2.2. Maintain/Update the Citizen's/ Service Charter or its equivalent Certificate of Compliance (CoC) pursuant to CSC MC No. 14, Series of 2017 On or before Dec. 4, 2021 CSS-PIED Anti-Red Tape Authority (ARTA) 2.3. Sustained Compliance with Audit Findings and Liquidation of Cash Advances On or before Dec. 31, 2021 FS-AD CS-RAD Regional Office FD Concerned Offices with audit findings (NO and RRs) Commission on Audit (COA) 2.4. Submission and Review of Statement of Assets, Liabilities and Net Worth (SALN) On or before Oct. 1, 2021 Human Resource Development Service (HRDS) Personnel Division (PD) Support Office: Admin. and Human Resource Management Division (AHRMD) Office of the President Ombudsman Civil Service Commission (CSC) 2.5. PhilGEPs Posting of all Invitations to Bids and awarded contracts On or before Jan. 29, 2022 National Office: AdS Procurement Division (PrD) Regional Office: Office of the Asst. Reg'l. Director (OARD) and AHRMD PhilGEPs 2.6. Procurement Documents FY 2022 APP-CSE On or before Dec. 15, 2021 National Office: Head of Procuring Entity (HOPE), AdS and Property Division Regional Office: HOPE, OARD and AHRMD DBM Procurement Service (PS) cc: PPD FY 2021 Annual Procurement Plan (APP)-non-Common-Use Supplies and Equipment (Non CSE) On or before March 31, 2021 HOPE Bids and Awards Committee (BAC) BAC Secretariat Support Offices: National Office Resource Management Group (RMG), FS, BD, AdS and PrD Regional Office OARD, FD, and AHRMD Government Procurement Policy Board Technical Support Office (GPPB-TSO), cc: PPD Indicative FY 2022 APP-Non CSE On or before Sept. 30, 2021 Results of FY 2020 Agency Procurement Compliance and Performance Indicators (APCPI) System On or before June 30, 2021 HOPE BAC BAC Secretariat Support Offices: National Office AdS, PrD, BD and AD Regional Office OARD, FD and AHRMD GPPB-TSO, cc: PPD 2.7. Undertaking of Early Procurement Activities covering 2022 Procurement Projects Within thirty (30) days after the approval of the GAA National and Regional Offices: HOPE BAC TWG BAC Secretariat Project Proponents GPPB-TSO cc: PPD 2.8. Other Required Reports: Form 1.0 Report on Ranking of Offices/Delivery Units (Annex 2) February 28, 2022 HRDS, through PD AO 25 Secretariat through PPD 3. The responsible offices shall prepare and post in the BIR Transparency Seal the following conditions, for validation of the concerned oversight agencies: GOOD GOVERNANCE CONDITION POSTING DEADLINE RESPONSIBLE OFFICE(S) REPORT TO BE POSTED AT 3.1 Maintain/Update the Agency Transparency Seal* i. Agency's mandate and functions, names of the officials with their position and designation and contact information On or before Oct. 1, 2021 PMS-MD/PPD HRDS-PD BIR Transparency Seal Page for validation by DBM-Office of the Chief Information Officer (OCIO) ii. Annual Financial Reports FS-AD CS-RAD iii. DBM-approved Budgets and Corresponding Targets for FY 2021 FS-BD iv. Projects, Programs, and Activities, Beneficiaries and Status of Implementation for FY 2021 PMS-PPD v. FY 2021 Annual Procurement Plan FY 2021 APP Non-CSE On or before March 31, 2021 National Office AdS and PrD Regional Office OARD and AHRMD BIR Transparency Seal Page for validation by GPPB-TSO Indicative FY 2022 APP Non-CSE On or before Sept. 30, 2021 FY 2022 APP CSE On or before August 31, 2021 BIR Transparency Seal Page for validation by DBM-PS vi. QMS Certification of at least one (1) core process by an International Certifying Body (ICB) On or before Dec. 31, 2021 CSS-TSPMD BIR Transparency Seal Page for validation by GQMC vii. The Agency Review and Compliance Procedure of SALN On or before Oct. 1, 2021 HRDS-PD BIR Transparency Seal Page for validation by CSC viii. The Final People's Freedom of Information Manual a. Updated FOI Manual b. FOI Reports: 2021 Agency Information Inventory 2021 FOI Registry 2021 FOI Summary On or before Jan. 29, 2022 Legal Service/LLD For Up-dated FOI Manual PMS/PPD For FOI Reports BIR Transparency Seal Page for validation by Presidential Communications Operations Office (PCOO) 3.2. Update the PhilGEPs Posting of all Invitations to Bids and awarded contracts On or before Jan. 29, 2022 National Office AdS and PrD Regional Office OARD and AHRMD PhilGEPs 3.3. Maintain/Update the Citizen's/Service Charter or its equivalent On or before Dec. 4, 2021 CSS-PIED BIR Website for validation by ARTA * The Internal Communications Division, under the supervision of Client Support Service, shall coordinate with the Systems Development Division any required revision in the content under the BIR Transparency Seal based on the specifications/request to be given by the designated Responsible Office (Content Manager/Owner of Content). V. EFFECTS OF NON-COMPLIANCE 1. A Department/Agency/GOCC/LWD/LGU, which, after due process by the Oversight Agency, has been determined to have committed a prohibited act shall be disqualified from the PBB in the succeeding year of its implementation; and, 2. The Civil Service Commission or Office of the Ombudsman shall file the appropriate administrative case for misrepresentation in the submitted/posted reports and requirements for the PBB, a commission of fraud in the payment of PBB and violation of the provisions of the IATF MC No. 2021-1. VI. REPEALING CLAUSE This Order supersedes Revenue Memorandum Order No. 48-2020, and all other issuances or portions thereof inconsistent herewith are hereby repealed, amended or modified accordingly. VII. EFFECTIVITY This Order shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Matrix of Accountability of Delivery Units for FY 2021 PBB (Agency Accountabilities Good Governance Conditions) Agency Accountabilities Monitoring Office Implementing Office Due Date of Submission Service Division To Monitoring Office To AO25/ Oversight Agencies A. Compliance with the Freedom of Information (FOI) Program People's FOI Manual Legal Service (LS) Legal and Legislative Division (LLD) LS-LLD January 7, 2022 On or before January 29, 2022 FOI Reports: a. Agency Information Inventory b. 2020 FOI Summary Report c. 2020 FOI Registry PMS PPD All RRs and Frontline Offices in the NO Within 10 days after the end of each quarter Within 30 days after the end of each quarter Screenshot of agency's home page PMS PPD PMS-PPD On or before January 29, 2022 B. Maintain/Update the Citizen's/Service Charter or its equivalent Concerned Process Owner/Revenue Service Concerned Process Owner Concerned Process Owner On or before Dec. 4, 2021 Submission to ARTA of Consolidated Citizen's Charter CSS PIED CSS-PIED C. Sustained Compliance with Audit Findings and Liquidation of Cash Advances FS Accounting Division Accounting Division, Finance Division, Concerned Offices with Audit Findings Finance Division on or before November 30, 2021 On or before December 31, 2021 CS RAD D. Submission and Review of Statement of Assets, Liabilities and Net Worth (SALN) HRDS Personnel Division All BIR Offices On or before Oct. 1, 2021 E. PhilGEPS Posting of all Invitations to Bids and awarded contracts pursuant to RA 9184, for transactions from Jan. 1, 2021 to Dec. 31, 2021 Administrative Service Procurement Division * In-charge of Posting On or before January 31, 2022 Explanation/Justification if unable to update the PHILGEPS posting (using Annex 6) *HOPE *BAC *In-charge of Posting On or before January 31, 2022 F. Procurement Documents FY 2022 Annual Procurement Plan Common-Use Supplies and Equipment (APP-CSE) Administrative Service Property Division National Office: - Administrative Service - Property Division Regional Office: - Office of the Regional Director - Office of the Assistant Regional Director - Administrative Human Resource Management Division On or before August 31, 2021 per PS-DBM Advisory 2021-007 FY 2021 Annual Procurement Plan (APP) - non Common-Use Supplies and Equipment (Non CSE) Administrative Service Procurement Division National & Regional Offices * Head of Procuring Entity CIR (HOPE) * Chairman, BAC * Head, BAC Secretariat Support Group DCIR-RMG ACIR & HREA- FS ACIR & HREA-AS Budget Division (N.O.) ARD On or before March 31, 2021 Indicative APP-Non CSE FY 2022 Administrative Service Procurement Division Support Office: National Office RMG, FS, BD, Administrative (Admin.) Service and Procurement Division (PD) Regional Office Office of the Asst. Reg. Director (OARD), Finance Division, and Admin. and Human Resource Management Division (AHRMD) On or before September 30, 2021 Results of FY 2020 Agency Procurement Compliance and Performance Indicators (APCPI) System Administrative Service Procurement Division * HOPE * BAC * BAC Secretariat National Office * Accounting Division * Perf. Evaluation Division (PED ) Regional Office * Finance Division On or before March 31, 2021 G. Undertaking of Early Procurement Activities covering 2022 Procurement Projects Administrative Service Procurement Division * HOPE * BAC * TWG * BAC Secretariat * Project Proponents From presentation of IAPP NCSE FY 2022 to the BAC until December 31, 2021 Matrix of Accountability of Delivery Units for FY 2021 PBB (Dimensions of Accountability) Dimensions of Accountabilities Monitoring Office Implementing Office Date of Submission Service Division To Monitoring Office To AO25/ Validating Agency A. Performance Results FAR No. 5 Quarterly Report of Revenue and Other Receipts Collection Service Revenue Accounting Division (RAD) RAD Finance Division NO Divisions (consolidated): Within 30 days after end of each quarter or within 10 days after receipt of FARs from concerned office Finance Division: Every 5th day of the following quarter Within 30 days after the end of each quarter BAR No. 1 Quarterly Physical Report of Operations Collection Service Revenue Accounting Division (RAD) All Revenue Regions/LTS To PPD Within 12 days after the end of each quarter Within 15 days after the end of each quarter Client Support Service Taxpayer Service Programs and Monitoring Division (TSPMD) All Revenue Regions/LTS Assessment Service Assessment Performance Monitoring Division (APMD) All Revenue Regions/LTS Enforcement and Advocacy Service (EAS) EAS EAS Planning and Management Service (PMS) Planning and Programming Division (PPD) Consolidated BAR No. 1 B. Process Results Modified Form A Client Support Service TSPMD All RRs To TSPMD/APMD/ ARMD On or before January 20, 2022 To PPD On or before January 25, 2022 February 28, 2022 Assessment Service APMD All RRs Collection Service ARMD All RRs LTS LT Performance Monitoring and Programs Division (LTPMPD) LT Divisions On or before January 20, 2022 February 28, 2022 Legal Service Law and Legislative Division (LLD) LLD On or before January 20, 2022 February 28, 2022 International Tax Affairs Division (ITAD) ITAD EAS Prosecution Division Prosecution Division Litigation Division Litigation Division Administrative Service Property Division Property Division HRDS Personnel Division Personnel Division C. Financial Results Disbursement BUR Finance Service Budget Division (BD)/Accounting Division (AD) Finance Division All BIR Offices (NO/RRs) NO Divisions (consolidated): Within 30 days after end of each quarter or within 10 days after receipt of FARs from concerned office Finance Division: Every 5th day of the following quarter February 28, 2022 D. Citizen/Client Satisfaction Results Client Satisfaction Report For Frontline Services related to CSS Client Support Service TSPMD All Revenue Regions To TSPMD On or before January 20, 2022 To RSD On or before January 25, 2022 February 28, 2022 Client Satisfaction Report For N.O. and RRs (for OCS and eCAR) PMS Research and Statistics Division (RSD) All Frontline Offices in the National Office and RRs (for OCS and eCAR) On or before January 31, 2022 Footnotes 1. Sections 3.0 (Eligibility Criteria) and 4.0 (FY 2021 PBB Targets, Assessment, and Scoring System), IATF MC No. 2021-1.