REVENUE MEMORANDUM ORDER NO. 4-2021 issued on January 6, 2021 consolidates
the policies and guidelines in the monitoring of attendance and leave management
amending Revenue Memorandum Order (RMO) No. 28-2008, as amended by RMO No.
As a general rule, employees are strictly required to render eight (8) working hours
per day, forty (40) hours per week, excluding one-hour lunch break every day from Monday
to Friday, except Saturdays, Sundays and holidays, depending on their approved work
All revenue officials and employees are required to use the Biometrics Time and
Attendance System (BTAS) machines upon arrival in the morning (Check-in), during lunch
break (Break-out and Break-in) and upon departure from office (Check-out). However, the
following officials and employees are exempted and will only be required to manually
log/record their daily attendance in the Daily Record of Attendance/Log Book (DRA) and
correspondingly file their Application for Leave (AFL), if any:
Commissioner of Internal Revenue (CIR)
Deputy Commissioner of Internal Revenue (DCIR)
Assistant Commissioner of Internal Revenue (ACIR)
Head Revenue Executive Assistant (HREA)
Chief of Staff (OCIR and ODCIR)
Regional Director (RD)
Assistant Regional Director (ARD)
Other personnel as approved by the CIR due to the exigency of the service
Employees whose fingerprints cannot be read by the biometrics machines due to
sickness (skin disease or similar thereof) as validated and approved by their
All officials and employees must timely file their AFL with required attachments, if any,
for approval/disapproval of their Approving Officer specified in the Order. For BIR NO officials
and employees, the AFL must be filed in the ESS, for approval/disapproval.
The National Office (NO) officials and employees are required to file their missing
time-log entries in the Employee Self Service (ESS) and provide the reason/s subject for
online approval/disapproval by their Head/Assistant Head of Office. However, Regions may
manually use the “Justification for Editing Biometrics Entries”, for approval/disapproval of
their Head of Office, for records and audit purposes, until such time that they procured the
For employees authorized to render overtime (OT), they are required to use the
biometrics machines to monitor their extended hours rendered. Those holding positions
higher than Division Chief or equivalent levels are not allowed to claim for OT pay and may
be required to render services beyond the regular working hours when exigency of the
service so requires.
All employees shall be required to manually log-in in the DRA their check-in, breakout, break-in and check-out, and affixed their signature to record their presence in the Office.
Any employee who is absent in the morning is considered to be tardy and is subject
to the provisions on Habitual Tardiness, and those who are absent in the afternoon is
considered to have incurred undertime, pursuant to Civil Service Commission (CSC)
Memorandum Circular (MC) No. 17, s. 2010. Tardiness and undertime incurred is deductible
to vacation leave credits only.
There shall be no off-setting of tardiness or absences by working beyond the regular
or approved working hours for an equivalent number of minutes or hours by which an officer
or employee has been tardy or absent.
Employees on half-day/undertime shall be required to check-out in the biometrics
machines and log-out in the DRA as they leave the Office.
As a general rule, employees whose duty require them to leave the office and work in
the field shall check-in to the biometrics machines, register in the DRA, and accomplish the
Daily Time Log Sheet Form signed by the Head of Office, except for instances when using
the Biometrics Machine is not applicable as specified in the Order.
Employees availing of a flexi-time schedule shall seek the approval of the CIR. Priority
of choice in the time-shift schedule shall be granted to those covered by existing policies
such as solo parents, employees caring for senior citizen parents, Persons with Disability
(PWD), employees with severe health conditions and undergoing medical procedures.
Requests for reasons other than those within the scope of existing policies shall be allowed
subject to the approval of the CIR or his duly authorized representative, provided that it can
still be accommodated by BTAS being used to monitor time and attendance of employees.
Flexi-time schedule shall be subject to the exigency of the service, as determined by
each Head of Office. In this regard, each Head of Office shall prepare a list of all its
employees showing the time-shift schedule distribution of employees, preferably with an
employee distribution of 10-80-10 for monitoring purposes, as follows:
10% of total office personnel may choose 7:00 a.m. – 4:00 p.m.;
80% of total personnel may choose 8:00 a.m. – 5:00 p.m.; and
10% of total office personnel may choose 9:00 a.m. – 6:00 p.m.
The time shift of 7:00 a.m. – 4:00 p.m. and 9:00 a.m. – 6:00 p.m. can only be availed
of by those employees whose work require them to be in the office premises most of the
time. Thus, it cannot be availed by employees requiring field work.
All offices are mandated to have at least a functioning skeletal work force for every
hour covered by the shifting schedule. It shall be the responsibility of each Head of Office to
ensure that the flexi-time schedule will not hamper the continuous delivery of service to the
An employee who has an approved flexible working schedule cannot change the
chosen time shift one (1) year upon its effectivity. The flexi-time schedule shall continue as
such, until another written request changing the flexi-time schedule is duly approved by the
The monthly Summary Report of Attendance (SRA) shall indicate information such as
the minutes/hours of tardiness and undertimes of an employee per day and for the month as
well as his/her leave of absence, among others.
The SRA with complete attachments shall be submitted to the Personnel Division
(PD)/Administrative and Human Resource Management Division (AHRMD) on or before the
10th day of the following month. Consequently, the Regional Office SRA shall be submitted
to the PD on or before the 15th day of the following month. Supplemental SRA with DTR of
employees who were not able to submit the same on time, whether due to prolonged leave,
pending issuance of their certificate of court appearance or Revenue Special Order (RSO)
signed by authorized signatory, shall be submitted to the PD/AHRMD on or before the 25th
of the following month.
The DTR of the employee with corresponding RSO to Department of Finance or other
government agencies shall be signed by the Head of the Special Project. The employee shall
be included in the SRA of their mother unit. Large Taxpayers Service (LTS) employees
assigned as Zone-in-Charge, Revenue Officer-on Premise (ROOP) and Excise Tax Area
(EXTA) personnel shall submit their SRA and DTR to the BIR office where their payroll is
The Regional Office may procure a biometrics system similar to BTAS used by the
NO or a higher specification biometrics system whether fingerprint scanning, face recognition
or any other time recording machine, as long as the data output of said units must be
compatible to BTAS of the NO in reference to the attached approved Terms of Reference.
Employee who renders work during the prescribe hours are entitled to fifteen (15)
days vacation leave (VL) and fifteen (15) days sick leave (SL) credits annually or 1.25 days
VL and 1.25 SL credits monthly, with full pay. However, employees with Leave Without Pay
(LWOP), their earned leave credits per month will be reduced corresponding to the number
of hours or days of their LWOP as per existing CSC Omnibus Rules on leave.
All Heads of Office must approve/disapprove all applications for leave filed by their
employees within five (5) working days from receipt thereof, otherwise it shall be deemed
approved. When an employee exhausted his/her sick leave credits, he can use his/her VL
credits but not vice-versa (Section 56 of CSC Omnibus Rules on Leave).
New employees on probationary status may already avail all vacation and sick leave
credits earned. However, they cannot avail the Special Privilege Leave (MC6) within their
In the exigency of the service, applications for VL may be disapproved. In extreme
cases, the Head of Office may recall an employee who is on approved VL. Thereafter, the
unused VL shall be credited back to the leave credits of the employee.
Employees who incurred LWOP by exhausting their leave credits shall be cancelled
from the General Office Payroll (GOP) and a Supplemental Payroll shall be prepared after
compliance or submission of required documents to the PD/AHRMD. The said employees
and the Accounting/Finance Division shall be issued Notice of LWOP. Only after earning at
least five (5) days vacation leave will said employees’ salary be included in the regular GOP.
Said employees should immediately pay any salary overpayment to the General
Services Division (GSD)/AHRMD-GSS and provide a copy of the Official Receipt (OR) of
Payment to the Accounting Division/Finance Division and PD/Human Resource
Management Section-AHRMD, for records purposes. The OR shall be attached to the leave
card for proper reconciliation upon separation from the service.
Late submission of DTR and SRA of an office will result to late processing of
Representation and Transportation Allowance (RATA) of officials. Non-submission of SRA
and DTR for at least one (1) month is sufficient ground for suspension of salaries of all
employees assigned at that Office. However, upon submission of the SRA and DTR with
justification, the office concerned will be included in the next GOP.
Any employee shall be considered habitually tardy if he incurs tardiness, regardless
of the number of minutes, ten (10) times a month for at least two months in a semester or at
least two consecutive months in a year pursuant to CSC MC no. 23, series of 1998.
Any employee who incurs undertime, regardless of the number minutes/hours, ten
(10) times a month for at least two months in a semester or at least two consecutive months
in a year shall be liable for Simple Misconduct and/or Conduct Prejudicial to the Best Interest
of the Service, as the case may be, pursuant to CSC MC no. 16, series of 2010.
Any employee in the civil service shall be considered habitually absent if he incurs
unauthorized absences exceeding the allowable 2.5 days monthly leave credit under the
leave law for at least three (3) months in a semester or at least three (3) consecutive months
during the year. Unauthorized absences are those not covered with approved leave
application or not notifying the immediate supervisor of his sick leave or emergency within
the first two (2) hours of work in the morning/beginning hour of work for the day.
An employee is guilty of loafing if he/she incurs frequent unauthorized absences from
duty during office hours. Head of Office shall report erring employees who are habitually
absent/tardy/undertime/loafing to the Internal Investigation Division (IID) or Regional
Investigation Division (RID), for issuance of a Show-Cause Order.
An employee who is on Absent Without Official Leave (AWOL) for at least thirty (30)
calendar days shall be recommended by the ACIR/RD for dropping from the rolls. However,
Heads of Office are reminded of their responsibility to immediately issue a Return-to-Work
Order (RTWO) to employees on AWOL before recommending their dropping from the rolls.
An Employee who is on LWOP exceeding one (1) year shall be automatically dropped from
the rolls pursuant to Section 62, MC 41, series of 1998 of the CSC.
Separated employees shall be reported to the PD/AHRMD within five (5) working days
upon receipt of the letter of retirement/resignation/death certificate to avoid salary
overpayment. The Head of Office shall be required to accomplish and submit the Report of
Separated Employees to the PD/AHRMD, for cancellation in the GOP.
An employee who transferred to the BIR from another government agency must
submit a certificate of transferred leave credits issued by the Personnel Officer of the agency
to the PD/AHRMD within sixty (60) days from reporting for duty.
For employees required to secure National or Regional Office Clearance, such as
thirty (30) days leave or more, separation from service, etc., the Certificate of LWOP shall be
attached by the PD/AHRMD and the corresponding payment are already indicated in the
clearance with the attached official receipt issued by GSD/AHRMD-GSS.
The penalties for frequent unauthorized absences from duty during regular office
hours and loafing; habitual tardiness and undertime; and non-compliance with the provisions
of this RMO are prescribed in the Order.