REVENUE MEMORANDUM ORDER NO. 11-2017 issued on May 15, 2017 prescribes
the policies, guidelines and procedures in accepting students for On-the-Job Training
(OJT) in the Bureau of Internal Revenue (BIR) to be adopted by the Personnel Division
(PD), including all other units/offices in the National Office and the Administrative &
Human Resource Management Divisions (AHRMD) in the Revenue Regions (RR),
including its co-located and not co-located Revenue District Offices (RDOs).
The BIR shall adopt an open policy for all colleges/universities nationwide
expressing their desire to have their OJT program with the Bureau. Thus the BIR shall
not accept Memorandum of Agreement with any college/university.
The PD/AHRMD shall take charge of the OJT, including the conduct of OJT
Orientation Briefing in the National Office/Regional Office and its co-located RDOs before
the student-trainee/s officially report to the Head of Requesting Office. The RDOs not colocated in the Regional Office shall take charge of the OJT Orientation Briefing to the
student-trainees once they have officially reported for duty in their office assignment.
The PD/AHRMD shall prepare an Indorsement Letter regarding accommodation
of student-trainee/s addressed to the Head of Requesting Office as well as communicate
to the Practicum Coordinator whatever appropriate action shall be taken by the Bureau in
case of negative behavior/performance or withdrawal of student-trainee/s. In such cases,
the Bureau shall deny the continuation of student-trainee/s’ OJT in the BIR, including
disapproval of the number of duty hours/service rendered.
The Head of Requesting Office shall submit the Report Regarding the StudentTrainees’ Behavior/Performance/Withdrawal or Completion of On-the-Job Training to the
Chief, PD/AHRMD who, in turn, shall copy furnish the Practicum Coordinator. In case of
completion of the number of duty hours/service, the Head of Requesting Office shall
prepare and issue a Certificate of Completion to the student-trainee/s.
The student-applicants for OJT shall submit the following documents to
PD/AHRMD: two copies of resumé with recent 2×2 ID pictures; two photocopies of official
registration form/enrollment form; original Indorsement Letter signed by the College
Dean/school official or practicum coordinator requiring them to undergo OJT for a
prescribed number of hours as part of their academic requirements; and Job Proficiency
Every time they report for duty, the student-trainee/s’ must register and sign in the
Student-Trainee’s OJT Logbook found in the entrance lobby counter of the BIR building and
in the Logbook/Attendance Sheet of the BIR office where they are assigned.
The wearing of student-trainee/s prescribed school uniform and ID must be strictly
observed when entering and while inside the BIR premises. For colleges/universities without
prescribed school uniforms, the student-trainee/s shall wear black pants paired with white
collared polo (for male) and black pants or black skirt with white collared blouse (for female)
from Monday to Friday.
The student-trainee/s shall personally punch in their respective bundy cards and
render eight (8) hours of duty/service per day when reporting for OJT. If duty/service is for a
half-day only, they shall render at least four (4) hours of duty/service per day, either from 8AM
to12PM or from 1PM to 5PM.
The student-trainee/s shall not be allowed to transfer from one office to another once
they have officially reported for duty at their office assignment. Otherwise, they will be denied
continuation of OJT, including the disapproval of the number of duty hours/service rendered
in the Bureau.
Any unethical behavior committed by revenue officials/employees against the
student-trainee/s must be reported to the Head of Office where they are assigned.