REVENUE MEMORANDUM ORDER NO. 15-2015 issued on August 12, 2015 amends RMO Nos. 31-2008 and 17-2010 on the wearing of prescribed BIR uniforms and/or ID and nameplate. All employees shall wear the prescribed 2015 BIR Uniforms starting July 20, 2015 in accordance with the schedule specified in the order. The concerned security guards shall not allow entry of employees who are violating the provisions of Civil Service Commission Resolution No. 002515 on appropriate attire, prohibited attires and other prohibitions. However, pregnant female employees (wearing maternity dress) and employees who lost immediate member of their family (wearing mourning clothes) may be allowed entry upon presentation of request of exemption approved by the Office of the Deputy Commissioner, Resource Management Group, with attached medical certificate or certificate of death, as the case may be. For newly-hired employees and employees who have yet to receive their respective clothing allowance, the Personnel Division in the National Office (NO) and the Administrative Division in the Revenue Regions (RRs) shall issue provisional IDs. Revenue Officers, Collection and Seizure Agents and other personnel performing field audits/investigations including Performance Evaluation Division and Internal Investigation Division (IID) investigators, Regional Investigation Division (RID) investigators and hearing officers of the Personnel Adjudication Division and employees issued with Revenue Special Order when attending training or seminar are not exempted from wearing the prescribed uniforms, IDs and nameplates when entering and while within BIR-NO, Regional and District Offices and other BIR building premises. Revenue employees wearing costumes during office presentation must immediately wear the BIR prescribed uniform after the program. The Head of Office shall likewise be responsible for the strict implementation of this policy in their respective offices. He/she shall mark absent and report to the Assistant Commissioner (ACIR), Internal Affairs Service (IAS) in the NO or to the Regional Director (RD) in RRs, any employee under his/her jurisdiction who does not comply with this Order either by not wearing or removing the prescribed BIR uniforms, IDs and nameplates, or using the prescribed uniforms (blouse or polo barong) as blazer. Failure of the Head of Office to comply with the above shall be considered as Neglect of Duty and shall constitute a less grave offense. The IID/RID shall prepare and issue warning letter/s to first time violator/s duly signed by the ACIR, IAS/RD, within (5) days from receipt of the List of Violator/s. A “Show Cause Order” shall be issued requiring second time violator/s to submit to the IID/RID a written explanation under oath within five (5) days from receipt of the “SHOW CAUSE ORDER” why no disciplinary action may be taken against him/her for not wearing the prescribed uniforms, IDs and nameplate. If the explanation is justifiable, a stern warning shall be issued accordingly; otherwise, an administrative disciplinary action shall be recommended for violation of reasonable office rules and regulations, pursuant to Sec. 22(c) Rule XIV, Revised Omnibus Rules Implementing Book V of Executive Order No. 292, the imposable penalty for which are as follows: 1 st offense – Reprimand 2 nd offense – Suspension for one (1) to thirty (30) days 3 rd offense – Dismissal