REVENUE MEMORANDUM ORDER NO. 23-2017 issued on October 4, 2017 enforces the strict attendance in training conducts in the National and Regional Offices as well as the guidelines and procedures on compliance to Revenue Special Order (RSO)/Regional Revenue Special Order (RRSO) and policy on “No Deferment”, amending certain provisions of training under unnumbered memorandum dated May 11, 2015. As a general rule, the Trainer/Participant must comply strictly with the RSO/RRSO on the trainings/seminars issued to them, and must attend at least 80% of the required number of days/hours of training, except for courses that are conducted for less than a day, which requires 100% attendance of the training time. Participants who lack the required 80% attendance to training shall not receive his/her Certificate of Training/Completion and shall be required to attend the make-up class of the particular module/topic of the course/training missed before the said Certificate can be issued to him/her. For specialized trainings attended outside the BIR, the attendee shall conduct an echo training/lecture/coaching or mentoring to other members of his/her office as part of his/her service obligation to the Bureau. A Trainer/Participant who has been issued RSO/RRSO to attend training but who cannot attend the same must submit to the Chief, Training Delivery Division/ Administrative and Human Resource Management Division/Training CoordinatorIn-Charge, at least two (2) days before the training conduct, a Deferment Letter addressed to the Deputy Commissioner-Resource Management Group (DCIRRMG)/Regional Director (RD), for approval. The policy on “No Deferment” shall be enforced, except for the following conditions substantiated by the corresponding necessary documents signed by the Head of Office: a. The Trainer/Participant was hospitalized, undergoing chemotherapy/dialysis, etc. during the training period. He/She must attach proof/documentation such as Medical Certificate duly signed by a medical physician (government/private); police report/blotter; photo of incident (e.g. vehicular/personal accident, fire, flood, earthquake, etc). b. The Trainer/Participant has a written consent such as Office Orders (Mission Order, Court Order, Approved Application for Sick/Vacation/Special Leave, Approved Study Leave, etc.)/other documents. In case the trainer/participant failed to attend the training course and has not submitted a Deferment Letter at least two (2) days before the start of the conduct date, he/she shall be issued a memorandum signed by DCIR-RMG/RD with the information that said case shall be referred to the Internal Investigation Division/Regional Investigation Division, for issuance of a Show-Cause Letter.