REVENUE MEMORANDUM ORDER NO. 17-2010 issued on March 4, 2010 amends
Revenue Memorandum Order (RMO) No. 31-2008 reiterating the previous memorandum on
wearing of the prescribed BIR uniforms and/or ID.
Wearing of the BIR uniforms and employee’s ID must be strictly observed and shall be
worn at all times while inside the BIR premises for security purposes. All employees shall
continue to wear the prescribed BIR uniforms in accordance with the following schedule:
MALE
Monday Black Pants and Cream Barong w/ BIR Pin
Tuesday to
Thursday
Black Pants and Cream Polo Barong w/ BIR Pin
Friday Washday
FEMALE
Monday Skirt/Black Pants and Light Yellow w/ Blue Stripes
Blouse, Black Blazer and BIR Pin
Tuesday to
Thursday
Skirt/Black Pants and Light Yellow w/ Blue Stripes
Blouse and BIR Pin
Friday Washday
Assistant Commissioners, Head Revenue Executive Assistants, Regional Directors,
Assistant Regional Directors, Revenue Data Center Heads, other holders of Director 1 positions,
Revenue District Officers, Division Chiefs, Assistant Division Chiefs, Officers-in- Charge of
Divisions, and other holders of CRO IV and Attorney V positions, Technical Assistants assigned
in the Offices of the Commissioner, Deputy Commissioners and Assistant Commissioners
(OACIRs) and all lawyers who need to attend court hearings are exempted from wearing the
prescribed uniforms.
The following must be strictly observed in order to maintain modesty and proper
decorum in the revenue service:
a. Appropriate Attire – On days when no prescribed office uniform is required to be
worn, employees shall be dressed in appropriate business attire. The wearing of
“maong pants”, although generally prohibited, may be considered as appropriate attire
when paired with a collared polo/ shirt (for male employees), or any appropriate
blouse or shirt (for female employees);
b. Prohibited Attire – The following attire shall be prohibited for all government
employees when performing official functions inside the workplace:
i. Gauzy, transparent or net-like shirt or blouse;
ii. Sando, strapless or spaghetti-strap blouse (unless worn as an undershirt), tanktops, blouse with plunging necklines;
iii. Micro-mini skirts, walking shorts, cycling shorts, leggings, tights, jogging pants,
capri pants; and
iv. Rubber sandals, rubber slippers, “bakya”.
c. Other Prohibitions – The following shall also be prohibited during office hours and
within office premises:
i. Ostentatious display of jewelry is prohibited, except for special occasions and
during official celebrations; and
ii. Wearing of heavy or theatrical make-up.
d. Pregnant employees are allowed to wear maternity dress during the period of
pregnancy, starting on the 4th month of pregnancy upon presentation of a medical
certification issued by the Medical, Dental and Welfare Division.
e. An employee who lost an immediate member of his/her family (spouse, child, parent,
brother, sister and grandparent) may wear mourning clothes for a maximum period of
one (1) year from the death upon presentation of the proof of death of the deceased.
Field auditors, group supervisors, examiners and other personnel performing field
audits/investigations, including Internal Security Investigators, Special Investigation Division
(SID) investigators and hearing officers of the Personnel Inquiry Division (PID) are not
exempted from wearing the prescribed uniforms and IDs when entering and while within the
BIR premises.
The Doctors, Dentists and Nurses in the Medical, Dental and Welfare Division shall be
allowed to wear their white uniforms, in lieu of the prescribed office uniforms. The uniform of
the male employees assigned at the Building Facilities and Maintenance Section,
Communications Operation, Automotive and Equipment Section and Printing Section of the
General Services Division shall be navy blue polo jacket.
The Head of Office shall likewise be responsible for the strict implementation of this
policy in their respective offices. Anyone who does not comply with this Order without
justifiable reason/s shall, in addition to possible administrative disciplinary action, be
considered absent by the Head of Office.
The Inspection Service (IS), thru the Internal Security Division (ISD), is mandated to
conduct a random check of all offices in the National Office and Regional Office to ensure
compliance with the Order. The Office of the Regional Director, thru the SID, shall be
responsible for the regular conduct of random check of all offices in the Regional Office.
The ISD/SID shall prepare and issue warning letter/s to first time violator/s duly signed
by the Assistant Commissioner, IS/Regional Director within 5 days from receipt of the List of
Violator/s. A “Show Cause Letter” shall be issued requiring second time violator/s to submit to
the ISD/SID a written explanation under oath within 5 days from receipt of the “SHOW CAUSE
LETTER” why no disciplinary action may be taken against him/her for not wearing the
prescribed uniform and/or ID. 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, the imposable penalties of which are as follows:
1
st offense – Reprimand
2nd offense – Suspension for 1 to 30 days
3rd offense – Dismissal