REVENUE MEMORANDUM CIRCULAR NO. 4-2022 issued on January 14, 2022 clarifies specific provisions in Revenue Memorandum Order No. 23-2021 relative to guidelines and procedures on Digital/Online Learning in the BIR.

Sections VI.5 (c)(viii) and VI.8(a), as quoted:

“VI.5.c.viii. Retake the whole course, upon receipt at memorandum from TDD, if they did not obtain the required over-all passing grade of seventy-five percent (75%) and above;

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VI.8.a Participants who did not complete the course or did not obtain an over-all passing grade of seventy-five percent and above (≥75%) shall retake the whole course.”

     The above-stated provisions shall be in effect for all trainings except for the General Course for Revenue Officers. For those who did not obtain an over-all grade of seventy-five percent and above (≥75%), the following rules shall be applied:

a. Participants who did not obtain a passing grade of seventy-five percent (75%) separately in three (3) sessions/topics or less shall retake only the sessions where they failed.

b. Participants who did not obtain a passing grade of seventy-five percent (75%) separately in more than three (3) sessions/topics shall retake the whole Course.