REVENUE MEMORANDUM ORDER NO. 2-2017 issued on January 26, 2017 amends RMO No. 49-2016 relative to the internal rules and procedures on the rendition of overtime (OT) services of BIR personnel. The Deputy Commissioner, Resource Management Group, thru the recommendation of the concerned Assistant Commissioner/Regional Director shall approve requests for authority to render OT services indicating the name of personnel, position and assigned task; purpose or expected outputs; and specific period of such services. Personnel under the jurisdiction of the Office of the Deputy Commissioner shall be recommended by the concerned Deputy Commissioner.