REVENUE MEMORANDUM ORDER NO. 15-2012 issued on June 21, 2012 amends Revenue Memorandum Order (RMO) No. 87-2010 relative to the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employees. Subsection 2 of Section C in RMO No. 87-2010 shall now read as follows: “2. All revenue personnel are required to personally punch in their respective Bundy Cards (Provincial Form No. 185) or use the Biometric Time Recorder (BTR), if already available, at the prescribed time-in and timeout periods, with the exception of the following: 2.1 Commissioner of Internal Revenue (CIR) 2.2 The Deputy Commissioners of Internal Revenue (DCIRs) 2.3 The Assistant Commissioners of Internal Revenue (ACIRs) who are officially designated as Head of Service 2.4 Large Taxpayers Field Operations Division (LTFOD) Field Personnel (with the appropriate Revenue Special Order [RSO] directing them to report to their places of assignment)  Zone-in-Charge  Revenue Officer – On Premises (ROOP)  Excise Tax Area (EXTA) Personnel Bundy Cards shall be signed by the employees and their immediate supervisors at the end of the month.”