REVENUE MEMORANDUM ORDER NO. 16-2012 issued on June 28, 2012 prohibits
smoking based on 100% smoke-free environment policy, restricts interactions with the tobacco
industry and imposes sanctions for violation of the rule.
Smoking is STRICTLY PROHIBITED within the offices and premises of the BIR,
including canteens, corridors, restrooms, grounds and parking areas, except in the officially
designated Smoking Area. It shall be the duty of the building administrators (General Services
Division in the National Office Compound and the Administrative Division in the Regional and
District Offices) to ensure strict compliance with the requirements of the designated smoking
areas and the posting of the prescribed „No Smoking‟ signage in their respective Regional and
District Offices. Officially-designated „Smoking Areas‟ must be an outdoor space that meets the
following requirements:
a) It shall be located in an open-space with no permanent or temporary roof or walls and
shall not have an area of more than 10 square meters.
b) It shall not be located within 10 meters of entrances, exits or any place where people
pass or congregate.
c) There shall be only one designated smoking area in the office compound.
d) No food or drinks shall be served in the designated smoking area.
e) The designated smoking area shall have highly-visible and prominently displayed
„Smoking Area‟ signage which shall be no more than 8 x 16 inches in size and shall
contain the information regarding the hazardous effects of smoking on the smoker‟s
health, and/or secondhand smoke to others as prescribed in Civil Service Commission
(CSC) Memorandum Circular (MC) 17 s 2009.
In the National Office Compound, the designated Smoking Area shall be the open space
near the area of the DPC Building and the Security Office. At the Regional and District Offices,
the Regional Director or Revenue District Officer concerned shall identify the designated
Smoking Areas, taking into consideration the criteria for smoking areas.
„No Smoking‟ signs, as shown below, shall be posted and displayed prominently in
conspicuous locations within the BIR offices, premises and grounds.
“STRICTLY NO SMOKING:
As per Memorandum Circular No. 17, series of 2009
Violation of this Circular is a ground for disciplinary action
Report Violations to: (list of names of responsible persons
and telephone numbers)”
The sale and/or distribution of cigarettes, cigars or any other tobacco product shall be
strictly prohibited within the premises of all BIR offices and grounds nationwide. All ashtrays or
any receptacles made for dispensing cigarette refuse shall be removed except in designated
smoking areas.
All BIR officials and employees shall refrain from unnecessary interaction with the
tobacco industry, giving preferential treatment to the tobacco industry such as providing
incentives, privileges, benefits or exemptions, and/or soliciting or accepting gifts, donations and
sponsorship from the tobacco industry pursuant to the CSC and DOH Joint Memorandum
Circular No. 2010-01.
List of violators shall be prepared by the Internal Security Division and directly reported
to the Assistant Commissioner, Inspection Service, for the National Office personnel, or to the
Regional Director concerned, for Regional and District Offices personnel, for imposition of
sanctions. Appointed Health Marshals, which shall conduct random checks to ensure proper
implementation of the Smoking Prohibition, shall be composed of the following:
National Office – designated personnel from the Medical, Dental, and Welfare
Division and Internal Security Division and Security Guards.
Regional Offices – designated employees from the Human Resource Management
Unit and Administrative Division.
Revenue District Offices (outside of the Regional Office) – designated personnel from
the Administrative Unit.
Any violation of this Order shall constitute as a ‘Simple Misconduct‟ and shall be
considered a ground for disciplinary action pursuant to Rule XIV (Discipline) of the Omnibus
Rules Implementing Book V of Executive Order No. 292 and shall be administratively
sanctioned as follows:
First Offense: Suspension of one (1) month and one (1) day to six (6) months
Second Offense: Dismissal