REVENUE MEMORANDUM ORDER NO. 36-2023 issued on November 29, 2023 aligns the provisions of the current On-the-Job Training (OJT) Program of the BIR with the provisions of the Commission on Higher Education (CHED) and Department of Education (DepEd) Orders, and amends Revenue Memorandum Order No. 11- 2017 relative to the acceptance of students for OJT in the National and Regional Offices.
   Pursuant to CHED Memorandum Order No. 104 series of 2017 stating the REVISED GUIDELINES FOR STUDENT INTERNSHIP PROGRAM IN THE PHILIPPINES (SIPP) FOR ALL PROGRAMS, and DepEd Order No. 30 series of 2017 stating the GUIDELINES FOR WORK IMMERSION, the educational institution shall execute a Memorandum of Agreement (MOA) with the BIR specifying the terms and conditions, detailed roles, duties, and responsibilities of all the concerned parties, safety of student interns, training plan, learning objectives, and method of evaluation.
        The MOA shall be prepared by the educational institution which is subject for review by the Legal Service of the BIR, and for approval by the Commissioner of Internal Revenue. For Regional Offices, the Regional Director shall sign the MOA as endorsed by the Legal Division. This does not preclude the BIR from adding or removing provisions which are beneficial for all parties involved.
      The Bureau shall have an option not to accept an OJT indorsement from an educational institution in cases where, after evaluation, the MOA is not endorsed by the Legal Service or Division.
    The Personnel Division (PD)/Administrative & Human Resource Management Division (AHRMD) shall take charge of the OJT, including the conduct of OJT Orientation Briefing in the National Office/Regional Office and its co-located Revenue District Offices (RDOs) to discuss the BIR Profile, Core Values, Office Rules and Regulations, including Rules on Confidentiality of Information, and Gender and Development to the Student-Trainees before they can officially report to the Head of Requesting Office. The RDOs not co-located in the Regional Office shall take charge of the OJT Orientation Briefing to the Student-Trainees once they have officially reported for duty in their office assignment.
       The PD shall provide the training materials for topics mentioned above to the AHRMD which, in turn, shall communicate and coordinate with RDOs not colocated in the RRs, for accurate, complete, and uniform OJT Orientation Briefing.
      The PD/AHRMD shall prepare an Indorsement Letter regarding accommodation of Student-Trainee/s addressed to the Head of Requesting Office who in turn shall Approve/Disapprove said Indorsement Letter. The Head of Requesting Office shall submit the Report regarding the Student-Trainees’ Behavior/ Performance/Withdrawal/ or Completion of OJT to PH/AHRMD, who in turn shall furnish a copy to the Practicum Coordinator.
   The Head of Requesting Office shall take charge of communicating to the Practicum Coordinator whatever appropriate action shall be taken by the Bureau relative to negative behavior/performance or withdrawal of student-trainee/s. In such cases, the Bureau shall deny the continuation of Student-Trainee/s’ OJT in the BIR, including disapproval of the number of duty hours rendered.
      The Head of Requesting Office where the Student-Trainee is assigned shall prepare and issue a Certificate of Completion after the Student-Trainees have completed the required number of duty hours.
     The guidelines to be followed by the Student-Trainees, Requesting Office, PD/AHRMD, Regional Offices and Revenue District offices (both co-located and not co-located) are specified in the Order.