REVENUE MEMORANDUM ORDER NO. 18-2020 issued on July 3, 2020 revises the BIR’s policies and procedures in all official learning and development programs from external learning institutions. All invitations for official local and foreign learning (including virtual learning) and development programs shall be published thru a Training Issuance. The Personnel Development Committee (PDC)/Regional Personnel Development Committee (RPDC) shall screen, deliberate and evaluate all applications for learning and development programs of BIR employees in the National Office/Regional Offices. All BIR officials and employees with a minimum of two (2) years in service may apply to the said programs. They shall be granted learning and development opportunities deemed essential for the performance of their functions. Those directly involved in or performing functions in connection with the subject matter of the learning and development program shall always be given priority. Direct application or selfsolicited local and foreign scholarship, training, seminar, conference, or any other similar activities are discouraged. For local invitational or external learning and development program, only two (2) qualified applicants per office/division/district shall be allowed to attend. In cases of exigencies of the service, participants in excess of two may be sent with the recommendation of the PDC/RPDC. The two qualified applicants should have not attended similar training, seminar, conference and workshop for the last two years. Employees may not participate in more than three (3) external learning and development programs funded by the BIR per year. Attendance to official local and foreign learning and development program personally shouldered by the employee may be granted official time only, provided, however, that item nos. 5 and 6 of this Order must be followed. The official travels of BIR officials and employees should be in accordance with the provisions of Executive Order (EO) No. 77, Department Order No. 049.2019, Revenue Memorandum Order No. 37-2003, and the usual accounting and auditing rules and regulations of the Commission on Audit. No foreign travels with government funding shall be allowed for those who have not liquidated their expenses for previous government-funded travels abroad. Official or employee with salary grade 27 and below may not be sent to foreign learning and development programs when they are due to retire within one (1) year after the said foreign travel Official foreign trips, partially or fully sponsored or funded by private corporations or private individuals, shall be fully disclosed. No official or personal travel of government officials and employees shall be funded directly or indirectly, fully or partially, by private individuals, including suppliers or contractors, with pending request/s or application/s or future dealings with BIR. The prohibition applies to invitations to travel purportedly to undertake study or assessment of the proponents’ (contractors or suppliers) capabilities. The scholar/grantee who availed of official local and foreign travels under Sections 2.1, 2.2 and 2.3 of this Order shall be required to serve the agency or other government office or instrumentality, as the exigencies of the service may require, for a period specified hereunder. DURATION SERVICE OBLIGATION 6 months or more 2 years 2 months but less than 6 months 1 year less than 2 months 6 months The scholar/grantee shall conduct echo training to share the learning gained from the program attended either by means of lecture, open forum, and/or focus group discussion.