REVENUE MEMORANDUM ORDER NO. 21-2021 issued on June 7, 2021 amends
certain provisions of RMO No. 1-2011 on the implementation of Final and Executory
Decisions in Administrative Cases involving BIR officials/employees.
Within three (3) days from receipt of the decisions/orders, the Personnel
Adjudication Division (PAD) shall serve the same, including the order of preventive
suspension, to the personnel/official concerned and simultaneously furnish the Head
of Office where the personnel/official concerned is assigned. The PAD shall, within
three (3) days after the decisions/orders become executory, furnish the Personnel
Division and Security Management Division with copies thereof to ensure their full
The roles and responsibilities of the concerned BIR offices relative to the
implementation of decisions/orders are prescribed in the Order.