REVENUE MEMORANDUM ORDER NO. 28-2021 issued on October 26, 2021 amends certain provisions of Revenue Memorandum Order (RMO) No. 22-2020 relative to the policies, guidelines and procedures in the handling/resolution of concerns/complaints received thru the 8888 Citizen’s Complaint Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan (CCB), Anti-Red Tape Authority (ARTA) and other feedback mechanisms.
Citizen’s concerns/complaints transmitted through the aforementioned complaint channels shall be acknowledged within the same day or the next business day in case it was received by the BIR on a weekend or holiday. Said concerns/complaints shall be categorized and forwarded to the concerned office (copy furnished the monitoring office, if applicable) as follows:
| Classification | Concerned Office | Monitoring Office |
|---|---|---|
| I. Concerns/Complaints Against BIR Policies/Services/Personnel | ||
| A. System Related | ||
| A.1 Problems on eServices (i.e. intermittent/system downtime/no email confirmation) | Concerned Revenue Data Center | Information Systems Development and Operations Service; and/or Information Systems Project Management Service |
| B. Non-System Related | ||
| B.1 Registration/Frontline Service-related transactions (excluding ONETT related transactions) | Office being complained or where the person/s being complained is/are assigned | Client Support Service |
| B.2 ONETT related transactions | Assessment Service | |
| B.3 Tax Refund/Tax Exemption | ||
| B.4 Tax Clearance | Collection Service | |
| C. “Disiplina”/People Related Concerns | ||
| C.1 Allegations of Misdemeanor; Discourtesy; Fixing, Lost of Docket/Documents and other similar accusations | C.1 Allegations of Misdemeanor; Discourtesy; Fixing, Lost of Docket/Documents and other similar accusations | Office/s where the person/s being complained is/are assigned DCIR Legal Group – if the official being complained is RD or ACIR |
| C.2 Graft & Corruption / Extortion | ||
| C.3 Non-compliance with Citizen’s Charter and other ARTA requirements (i.e. Nonobservance of No Noon-Break Policy, Unavailability of Signatory/Officer-of-the-day, Unattended hotline, Inaction to Complaints/Requests Filed within the prescribed processing period; Imposition of Additional Cost, etc.) | Office being complained or where the person/s being complained is/are assigned | Client Support Service |
| D. Tax Audit Related Concerns | ||
| D.1 Legal Petition Notices; Demand Letters; and other Tax Audit Related Concerns | Office/s where the person/s being complained is/are assigned | Revenue Region - if the official being complained is from RDO Large Taxpayer Service - if the official being complained is from offices under LTS |
| II. Concerns/Complaints Against Business Establishments/AABs/Other Private Entities | ||
| A. Tax Payment Related | ||
| A.1 Payment made thru AABs and other external payment channels (i.e. GCash, Paymaya, etc.) | Collection Performance Monitoring Division; and Collection Programs Division | Collection Service |
| B. Taxpayer Violations | ||
| B.1 No OR/SI, Unlawful pursuit of business, Non-remittance of Withholding Tax by a Withholding Agent, Nonrefunding of Withholding Agent, Non-granting of PWD/Senior Citizen Discount, and Other Tax Evasion Activities by a private individual/entity | Revenue District Office having jurisdiction over the Entity / Individual / Withholding Agent committing Tax Evasion Activity | Regional Investigation Division; and Enforcement and Advocacy Service |
| III. Others (Not complaints) | ||
| A. Commendation | Office Commended or where the person/s commended is/are assigned | Human Resource Development Service - if the personnel being commended is assigned in the National Office; or Administrative and Human Resource Management Division - if the personnel being commended is assigned in the Regional Office or RDO |
| B. Suggestion | Office having jurisdiction over the suggested concern | Regional Office/Service having jurisdiction over the concern |
| C. Request for Assistance | Office having jurisdiction over the requested concern | |
| D. Inquiry | Office having jurisdiction over the requested concern | |
If the official being complained is the head of the monitoring office, the immediate superior shall be furnished with a copy of the concerns/complaints and shall serve as the monitoring office. Revenue official/personnel who receives concerns/complaints through his/her official BIR eMail account shall respond directly to the sender/ complainant upon receipt of the eMail, with the following message: “To facilitate the handling/resolution of your concern/complaint, we are providing you with the link to the BIR’s Enhanced eComplaint System: www.bir.gov.ph/index.php/eservices/ecomplainthome.html where you can directly lodge your concern/complaint to the concerned BIR office.”
Anonymous complaint/denunciation with no contact information that does not identify the office and/or personnel being complained shall be deemed closed. No succeeding action shall be taken. Those with verifiable leads shall be forwarded to the concerned office. All anonymous complaints/denunciations shall be recorded and included in the quarterly report to be submitted to the concerned monitoring offices and the Management Committee.
The Concerned Office (that shall act and respond to the lodged concerns/complaints) shall submit a copy of the response and supporting document/s, if any, to the respective external complaint channel, copy furnished the Public Information and Education Division (PIED), as follows:
| Particular | eMail Addresses of External Complaint Channel | PIED eMail Addresses | |
|---|---|---|---|
| ARTA | complaints@arta.gov.ph | tied_arta@bir.gov.ph | |
| CCB | email@contactcenterngbayan.gov.ph | hotline8888.complaints@bir.gov.ph | |
| PCC | pcc@malacanang.gov.ph | pcc@malacanang.gov.ph | |
| PCC | pcc@malacanang.gov.ph | ||
| 8888 | 8888 complaints@8888.gov.ph | bir@8888.gov.ph | |
| BIR eComplaint | BIR eComplaint no-or-complaint@bir.gov.ph | ||
The Roles and Responsibilities and Reporting Requirements of PIED, the Concerned Offices and the Monitoring Offices are specified in the Order.