8box Solutions Inc.


Contact Number: 09369340340
Email: sales@8box.solutions

REVENUE MEMORANDUM ORDER NO. 20-2017 issued on September 14, 2017 amends certain provisions of RMO No. 82-2010 on the criteria and procedures for attrition of officials and employees of the BIR under Republic Act No. 9335 (Attrition Act of 2005) and its implementing rules and regulations. Notwithstanding assignment or reassignment, a BIR official or employee shall remain to be subject to attrition for as long as he/she has a collection target and directly performs audit, assessment or collection function. His/her total monthly goals for the position he/she occupied shall be compared with his/her total actual monthly collection, and this shall be used for the purpose of determining his/her performance. Other relevant factors/Key Performance Indicators (KPls) shall also be considered by the Commissioner in the evaluation of the performance of officials/employees whose collections fall short of the target. The Assistant Commissioner and Head Revenue Executive Assistants (HREAs) of the Large Taxpayers Service (LTS), as well as the following personnel of the Large Taxpayers Regular Audit Divisions 1-3 (LTRAD 1-3), Large Taxpayers Excise Audit Divisions 1-2 (LTEAD 1-2) and Large Taxpayers District Office (LTDO) Cebu and Davao, Large Taxpayers Collection and Enforcement Division (LTCED) and Large Taxpayers Field Operation Divisions (LTFOD) shall likewise be subject to attrition: i. Division Chief ii. Assistant Division Chief iii. Section Chief iv. Group Supervisor v. Revenue Officer, Assessment vi. Revenue Officer, Excise (assigned in taxpayer’s premises) vii. Revenue Officer (Collection Seizure Agent, LTCED) The other relevant operational factors/KPIs to be considered in evaluating the performance of Heads and Assistant Heads of Offices are the following: i. Actual collection as a percentage of collection goal ii. Current year collection as percentage of previous year collection iii. Number of RATE cases approved by Commissioner of Internal Revenue (CIR) or Regional Director and referred to Department of Justice or provincial/city prosecutor for preliminary investigation iv. Number of cases approved by CIR for closure under Oplan Kandado v. Deficiency tax collections from audit of cases/enforcement activities covered by eLAs/TVNs/LNs/Mission Orders as a percentage of adjusted assigned goal vi. Number of reported cases with eLAs as a percentage of eLAs handled vii. Collection from delinquent accounts as a percentage of total collectible arrears viii. Percentage reduction in the number of stop-filer cases for each form type being monitored (TAMP) ix. Actual number of filers with tax due as a percentage of the total number of payments received x. Increase in the number of registered businesses this year compared with previous year xi. Posting of procurement and award to Philippine Government Electronic Procurement System (PhilGeps) xii. Budget Utilization Rate (BUR) xiii. Submission of Financial Statements to the Commission on Audit xiv. Liquidation of Cash Advances granted to officials/employees xv. Number of applicants with processed appointments vs. target number of applicants for recruitment The formula, target and weight of each KPI per office (LTS, RR or RDO) are specified in Annex A of the Order. Separate issuance/s will be issued for other attritable personnel.