REVENUE MEMORANDUM ORDER NO. 23-2021 issued on August 10, 2021 prescribes the guidelines for the digital/online learning in the Bureau of Internal Revenue (BIR) and procedures in the conduct of online courses in the Philippine Tax Academy eLearning (PTA iLEARN) and BIR eLearning (BIReL) platforms.
          The training hours for webinars and other synchronous learning approaches and asynchronous eLearning and microlearning modules shall both be measured based on actual duration of the course/module, as implemented by the learning provider and as indicated in the Learning portal or platform, respectively.
                   For webinar courses and other synchronous learning approaches, the training hours shall be evidenced by a training certificate issued by any of the following providers: BIR; Civil Service Commission (CSC); CSC Accredited Learning and Development lnstitutions (CSC ALDls); and other learning institutions which may be government, corporations, partnerships, associations, including foreign/international institutions that are recognized by an international certifying body or are universally recognized as evidenced by a website, portal or digital platform.
                      For asynchronous eLearning and microlearning modules, training hours shall be evidenced by the tracking system of the Learning Portal or Platform, provided it is operated by the following: BIR, including in-house courses conducted thru the DOFPTA iLEARN and BIReL platforms; CSC; CSC ALDIs; and other learning institutions mentioned above.
                      The training hours for blended learning shall be measured based on the duration specified in the course design, which includes total learning hours for synchronous, asynchronous learning and preparation of course requirements/outputs.
                  Course designs with outputs in which number of hours are difficult to determine and will not fall within the above category, may be submitted for determination, validation and certification by the Civil Service Institute. The course design for blended learning must indicate sufficient and validated time allocation for the different modules/methodologies; expected outputs; and valid and reliable level 2 learning evaluation.
                   Participation to the above-mentioned learning approaches offered by external learning providers shall follow the provisions of RMO Nos. 18-2020 and 5-2021. External trainings acquired must be relevant to the position to be filled for purposes of meeting the training requirements in the Qualification Standards as certified by the BIR Personnel Development Committee (PDC) or the Regional PDC.
                    All online courses in the BIR Learning and Development Plan hosted by the PTA iLEARN and BIReL shall be centralized and shall be managed and facilitated by the Training Management Division and Training Delivery Division.
                   The policies and procedures on the conduct of online courses in the PTA iLearn and BIReL platforms are prescribed in the Order.