REVENUE MEMORANDUM ORDER NO. 26-2012 issued on November 22, 2012 prescribes the policies and guidelines on the use of Biometric Time Recording (BTR) System in monitoring attendance of employees in the National Office. All revenue personnel are required to register their office attendance using the BTR machines daily at prescribed time-in and time-out periods, with the exception of the following: a. Commissioner of Internal Revenue (CIR) b. Deputy Commissioners of Internal Revenue (DCIRs) c. Assistant Commissioners of Internal Revenue (ACIRs) d. Large Taxpayers Field Operations Division (LTFOD) Field Personnel with the appropriate Revenue Special Order (RSO) directing them to report to their places of assignment: • Zone-in-Charge • Revenue Officer – On Premises (ROOPs) e. Employees who are detailed at other offices (i.e. One Stop Shop) – they shall use the time recording device used/provided by Department of Finance and register their attendance in a logbook to be validated by the Head of Office where they are reporting. LTFOD field personnel and employees who are detailed at other offices shall submit their Daily Time Records (DTRs) to the office where they are assigned at the end of each month, for consolidation in the preparation of the Summary Report of Attendance (SRA). The head of office may, in the exercise of his/her discretion, allow government employees to leave the office during office hours not for official business, but the concerned employee shall use the BTR machines to record the time he/she left the office and the time he/she returned to the office by using “break out” and “break in” respectively, and to accomplish the partial leave form subject to his/her approval. Such shall be charged to the employee’s leave credits. However, if the partial leave is for official business, such shall not be charged against leave credits but one is still required to accomplish the partial leave form. Employees whose duty requires them to leave the office and work “in the field” all day shall be required to register their attendance upon arrival in the Office in the morning using the BTR machines, register in the Logbook of Daily Record of Attendance and accomplish the Daily Time and Log Sheet. Anyone who fails to register their time of arrival in the BTR machine on the pretext that the employee reports directly to his/her field assignment shall be marked absent on that particular day. The following officials or employees shall not be required to use the BTR machines under the following circumstances subject to compliance with certain documentary requirements. a. Revenue Officers/employees required to proceed to a work assignment outside the office, pursuant to a Mission Order/memorandum ordering such, shall accomplish the Daily Time and Log Sheet. b. Lawyers required to attend court hearings shall submit a Certificate of Appearance duly issued by the court and accomplish the Daily Time and Log Sheet. c. Employees required to appear in other government offices on official business shall submit a Certificate of Appearance issued by the government office and RSO or Notice of Meeting. However, if a Certificate of Appearance is impracticable, a Certificate of Attendance duly executed by the attendee and attested to by the Head of Office may suffice. d. Officials/employees who are issued an RSO to attend seminars/trainings/meetings shall submit a Certificate of Appearance/ Attendance and RSO. e. Employees required to submit and/or obtain reports/documents to/from other government offices shall submit an approved partial leave form. f. Officially designated drivers/messengers required to perform duty outside their place of assignment shall submit an approved partial leave form. The following employees may use bundy cards, in lieu of the BTR machines: a. Officials/employees whose finger prints cannot be scanned/read by the BTR machines as reported by the Chief, Personnel Division; and b. Employees whose nature of work requires shifting or on rotation basis. The concerned ACIR shall submit list of these employees, together with the proper justification, to the Personnel Division. No changes/updates or encoding shall be made on the DTR generated thru the BTR system unless supported by documentary requirements. The changing/updating/encoding shall be the responsibility of respective Assistant Commissioners and Deputy Commissioners, notwithstanding its delegation to their respective Head Revenue Executive Assistants and Chiefs-of-Staff. The Regional Offices shall continue to observe and comply with RMO No. 21-2011, as amended by RMO No. 15-2012, and other applicable issuances.