REVENUE MEMORANDUM ORDER NO. 17-2021 issued on May 20, 2021 prescribes the guidelines, policies and procedures in the attainment of ISO 9001:2015 Quality Management System (QMS) Certification. The scope of the ISO 9001:2015 Certification includes the following Business Registration Processes: a. Primary Registration The process by which a person, whether an individual, including estates and trusts, or a corporation and other juridical entities, upon application and full compliance with the registration requirements prescribed under existingissuances and/or regulations, is registered with and consequently included in the registration database of the BIR. This includes application and issuance of Taxpayer Identification Number (TIN) and Certificate of Registration (COR). b. Secondary Registration It pertains to subsequent registration activities after the issuance of BIR COR, which includes the following activities: i. Registration of Books of Accounts; ii. Application for Authority to Print Principal Receipts, Invoices and other Supplementary Receipts/lnvoices; and iii. Registration of Cash Register Machines (CRMs), Point-of-Sales (POS) Machines, Special Purpose Machines (SPMs) and other receipting system which includes: a) Account Enrollment in eAccreg System; and b) Issuance of Permit to Use (PTU). To conform with the requirements of ISO 9001:2015 standards, the BIR needs to adopt a risk-based approach process. This involves identifying potential risks and opportunities that may arise in the performance of services/functions. It also involves identification of preventive actions to minimize, if not eliminate the occurrence of such risks, which will ensure effectiveness of the implementation of QMS. A separate issuance will be issued for the detailed discussion on the identification and management of risks. In the meantime, the following must be adhered to in relation to the attainment of ISO 9001:2015 QMS Certification: a. The Revenue Region shall manage the preparation and planning towards ISO Certification. All RDOs that intend to undergo such Certification must coordinate with their respective Region. In turn, the latter will coordinate with the Process Owner (Client Support Service through Taxpayer Service Programs and Monitoring Division) in the National Office. b. All RDOs intending to undergo ISO Certification and their respective Region must allocate funds in their Office’s Project Procurement Management Plan (PPMP) to cover all expenditures related to the said Certification. c. Preparation for ISO Certification shall be for a period of seven (7) to twelve (12) months based on the ISO QMS Road Map (Annex A of the Order). d. Each Revenue Region shall form a Coordinating Team composed of personnel from the Office of the Regional Director and/or Assistant Regional Director and an Internal Quality Audit (IQA) Team represented by at least one (1) member per RDO and those from offices/divisions of the concerned Regional Office based on the qualifications provided in the Order who will oversee the compliance to the ISO 9001:2015 Standards of each RDO covered. e. Any recommendation for update or change in the existing QMS policies shall be coursed through by the concerned office to the Process Owner for evaluation. f. Once certified, the Regional Coordinating Team shall submit to the Process Owner the ISO 9001:2015 QMS Certificates for posting in the BIR Website under the Transparency Seal. g. Under extraordinary circumstances, like the COVID-19 pandemic, submission of requirements and/or other procedures that can be done online, such as trainings and meetings must be employed to ensure observance of minimum health standards and other necessary protocols. h. To measure the effectiveness and efficiency of QMS standards, the following Key Performance Indicators (KPIs) shall be maintained by the covered RDOs: No. Process KPI Comparative Record and its Data Source/s Target 1 TIN and TIN Card Application and Issuance RDC System-Generated Transactions (Issued/Processed) versus CSS Transactional Record using Logsheet (Applied) The KPI target is initially set at 2 Certificate of 75%. Registration (COR) & Authority to Print (ATP) Application and Issuance (Initial) 3 Authority to Print (ATP) Application and Issuance (Subsequent) 4 Books of Accounts Application and Registration 5 eAccREG Account Enrollment eAccREG SystemGenerated Transactions (Activated/Approved) versus CSS Logsheet (Applied) 6 Cash Register Machine (CRM) and Point-of-Sale (POS) Approval and Issuance of Permit 7 Customer Satisfaction Survey Based on the result of Customer Satisfaction Survey KPI target on level of satisfaction rating shall be 4.0 8 Accuracy on the Issuance of COR/ATP (Initial/New) No. of CORs/ATPs Regenerated/Reprinted per RDC report less No. of CORs/ATPs Regenerated/ Reprinted due to taxpayer and system errors vs. No. of CORs/ATPs processed per Initial target set at 65% of the total no. of applications processed has no errors No. Process KPI Comparative Record and its Data Source/s Target 1901/1903 9 Accuracy on the Issuance of COR (Subsequent/Update) No. of CORs Regenerated/ Reprinted per RDC report less No. of CORs Regenerated/Reprinted due to taxpayer and system errors vs. No. of COR Applications processed per 1905 Initial target set at 65% of the total no. of applications for COR processed has no errors 10 Accuracy on the Issuance of ATP (Subsequent) No. of ATPs Regenerated/ Reprinted per RDC report less No. of ATPs Regenerated/Reprinted due to taxpayer and system errors vs. No. of ATP Applications processed per 1906 Initial target set at 65% of the total no. of applications for ATP processed has no errors i. For ease of documentation and retrieval, documents processed by CSS for frontline services covered by ISO 9001:2015 Certification shall be properly filed and labelled in the following manner: LABEL COLOR LABEL CODE DESCRIPTION Red AaB Original Application of Certificate of Registration (COR) for Individual New Business Registrants, together with Application for Authority to Print (ATP) Receipts/lnvoices AbB Original Application of Certificate of Registration (COR) for Non-Individual New Business Registrants, together with Application for Authority to Print (ATP) Receipts/lnvoices Ac Updates to COR Yellow D Registration of Books of Accounts Blue B Subsequent Application of ATP Receipts/Invoices Orange O Permit to Use Cash Register Machine (CRM) and Point of Sale (POS) Machine The roles and responsibilities, preparatory procedures and ISO QMS Roadmap are specified in the Order.