REVENUE MEMORANDUM ORDER NO. 12-2023 issued on March 30, 2023 prescribes the Enhanced BIR Strategic Performance Management System (Enhanced BIR SPMS).
The BIR Strategic Performance Management System (BIR SPMS) aims to strengthen the culture of performance and accountability in the BIR. The BIR SPMS shall adhere to the Equal Opportunity Principle (EOP) of performancebased tenure and incentive system, and shall not discriminate based on gender identity, sexual orientation, disabilities, religion and/or indigenous group membership in the implementation of its performance management process.
It shall follow the four-stage Performance Management System (PMS) cycle, namely: performance planning and commitment, performance monitoring and coaching, performance review and evaluation, performance rewarding and development planning.
The system puts premium on major final outputs that contributes to the realization of organizational mandate, mission/vision, strategic priorities, outputs and outcomes. Accountabilities and individual roles in the achievement of organizational goals are clearly defined to give way to collective goal setting and performance rating. The individual’s work plan or commitment and rating form is linked to the division/unit/office work plan or commitment and rating form to establish clear linkage between organizational performance.
The BIR SPMS shall establish the formation and operation of the BIR Performance Management Team (BIR PMT) in the National and Regional Offices. The team shall validate the outstanding performance ratings and may recommend concerned employees for performance-based awards. Grant of performancebased incentives shall be based on the final ratings of employees as approved by the Head of Office.
Performance ratings shall be used as basis for promotion, training and scholarship grants, and other personnel actions. Employees with Outstanding and Very Satisfactory performance ratings shall be considered for the abovementioned personnel actions and other related matters.
Officials and employees who shall be on official travel, approved training grant or scholarship programs and who have already met the required minimum rating period of 90 days shall submit the performance commitment and rating report before they leave the office. For purposes of promotion and performancebased incentives, employees who are on official travel, scholarship program or training grant within a rating period, shall use their performance ratings in the last rating period prior to the official travel, scholarship program or training grant, which
should be at least Very Satisfactory.
Employees who are on detail or secondment to another office/project on a full-time basis shall be rated in their present or actual office by their project supervisors, copy furnished their mother office. Project supervisors, on the other hand, shall be rated by the Deputy Commissioner/Assistant Commissioner who directly oversees the implementation of the project. The ratings of those who were detailed or seconded to another office/project during the rating period shall be consolidated in the office where the employees have spent majority of their time during the rating period.
Employees who transferred from one division/office to another division/ office shall be rated and included in the Annex I of the division/office where they served the longest. If equal months were served for each division/office, they shall 2 be rated on both divisions/offices which will result in an averaged IPCR rating.
They shall be included in the Annex I of the recipient division/office. Employees who will retire but met the required minimum rating period shall submit their accomplished performance ratings within the prescribed period to be entitled to payment of performance based-incentives.
Security of tenure of those holding permanent appointments is not absolute, but based on performance. If after advice and provision of developmental intervention, the employee still obtains an Unsatisfactory rating in the immediately succeeding rating period, said employee may be dropped from the rolls. A written notice/advice from the Head of Office at least three (3) months before the end of the rating period is required.
Officials and employees with below Satisfactory rating either on the 1st semester or 2nd semester or both shall not be entitled to receive performancebased incentives. No performance-based incentives shall be given to employees who failed to submit their final performance ratings.
The concerned officials/offices who are the key players in the establishment and implementation of the BIR SPMS and their responsibilities are specified in the Order, together with their corresponding responsibilities.
The performance evaluation shall be done semi-annually. Rating period of the SPMS shall be done every six (6) months ending on June 30 and December 31 of every year. In cases of a shorter or longer period, however, the minimum appraisal period is at least ninety (90) days while the maximum shall not be longer than one (1) calendar year.
The three dimensions of performance or accomplishments are efficiency, quality and timeliness. Various rating scales may be used for specific sets of measures. However, in general, there shall be five-point rating scale (1 to 5), 5 being the highest and 1, the lowest.
The following shall be the schedule of submission of required reports/ documents:
| ACTIVITY | SUBMIT TO | DEADLINE OF SUBMISSION |
|---|---|---|
| Submission of OPCR (performance plan) | PPD | January 15/ July 15 |
| Submission of OPCR (performance evaluation) | PPD | February 25/August 25 |
| Submission of Office Accomplishment Report | PPD | Every 10th of the month after the quarter |
| Submission of IPCR (performance plan) | Head of Office | January 10/ July 10 |
| Submission of IPCR (performance plan) | PD/AHRMD | January 15/July 15 |
| Submission of IPCR (performance evaluation) | Head of Office | February 25/August 25 |
| Submission of IPCR (performance evaluation) and Summary List of | PD/AHRMD | February 28/August 31 |
| Individual Performance Ratings |
Individual employees who feel aggrieved or dissatisfied with their final performance ratings can file an appeal with the PMT within ten (10) days from the date of receipt of notice on their final performance evaluation rating from the Head of Office. An office/unit or individual employee, however, shall not be allowed to protest the performance ratings of other office/unit or employees. Ratings obtained by other office/unit or employees can only be used as basis or reference for comparison in appealing one’s office or individual performance rating. The PMT shall decide on the appeals within one month from receipt. The decision of the National Office PMT may be appealed to the Commissioner.
Officials or employees who are separated from the service on the basis of Unsatisfactory or Poor performance rating can appeal their separation to the CSC or its regional office within 15 days from receipt of the order or notice of separation.
Unless justified and accepted by the PMT, non-submission of the Office Performance Commitment and Review form to the PMT, and the employees’ Individual Performance Commitment and Review form to the Personnel Division/Human Resources and Management Unit within the specified dates shall be a ground for:
a. Employees’ disqualification for performance-based personnel actions
which would require the rating for the given period, such as promotion,
training or scholarship grants and performance enhancement bonus, if
the failure of the submission of the form is the fault of the employees.
b. An administrative sanction for violation of reasonable office rules and
regulations and simple neglect of duty for the supervisors or employees
responsible for the delay or non-submission of the office and individual
performance commitment and review report.
Failure on the part of the Head of Office to comply with the required notices to their subordinates for their unsatisfactory or poor performance during a rating period shall be a ground for an administrative offense for neglect of dut y