REVENUE MEMORANDUM CIRCULAR NO. 135-2022 issued on October 12, 2022 prescribes the standards of Completed Staff Work (CSW) for all documents to be submitted to the Office of the Commissioner for approval.
             Said documents must be accompanied by a one (1) page memorandum summarizing the
following: a) the subject matter of the document; b) issues and concerns; and c) recommendation of the proponent.
            The format of the document must be consistent and uniform in all BIR offices nationwide, as follows:
             a. The use of Official BIR letterhead (Annex A); and
             b. All internal administrative issuances and external communications must bear the
                 initial or countersign of the office who has primary responsibility and must include
                 the initials, position, and designation. A maximum of six (6) signatories only,
                 including the signatories from the Office of the Commissioner, should be placed.
                 Documents submitted for the approval or reference of the Commissioner must include
the following attachments:
             a. Appropriate document security/confidentiality sheet;
             b. Decision Memorandum (Annex B); and
             c. Attached documents (i.e., letter, memorandum) and/or transactional documents (i.e.,
                 reference materials, resolutions, proposed policy). For a document set with more
                 than one (1) attachment, include labelled tabbing for each attachment.
       The Substance (Details) must comprise of: a) Introduction/Background; b) Legal Framework/Basis; c) Discussion/Justification; and d) Recommendation. Listed below are the standard templates to be followed for the specified documents:
               • Annex C – Sample Letter Format
               • Annex D – Template for Revenue Special Order (RSO without Roles and Functions
               • Annex D.1 – Template for RSO with Roles and Functions
              Failure to comply with the requirements and standards of CSW provided in the Circular shall be sufficient basis for the receiving office to return the same to the proponent.