REVENUE MEMORANDUM ORDER NO. 47-2022 issued on November 7, 2022
prescribes the policies and guidelines in the implementation of Flexible Work
Arrangements (FWA) in the Bureau of Internal Revenue (BIR).
As a general rule, BIR officials and employees shall render regular work
schedule from 8:00 AM to 12:00 PM and from 1:00 PM to 5:00 PM on all days
except Saturdays, Sundays and Holidays.
The Bureau, both in the National Office and Regional Offices, may adapt
any or a combination of the FWA in accordance with the Civil Service Commission
(CSC) Resolution No. 2200209 and as implemented in this Order, subject to the
approval of the Commissioner of Internal Revenue.
Under all circumstances, the Head of Office shall be responsible for the
a. Ensure the delivery of public service throughout the week regardless of
the FWA adapted;
b. Determine the merits of the request for FWA and make necessary
c. Determine the minimum number of employees under skeleton workforce
and the proper assignment of work schedule of personnel under
flexitime and work shifting arrangement taking into consideration the
function of the office and the needs for effective delivery of service;
d. Ensure that appropriate measures to confidentiality, integrity, and
availability of official documents and processing of personal data by
employees are pursuant to the provisions of R.A. No. 10173 (Data
Privacy Act of 2012);
e. Submit a quarterly report of the FWA implemented by their respective
offices to the Personnel Division (PD), for National Office (NO)
employees, or the Administrative and Human Resource Management
Division (AHRMD), for Regional Office employees, on or before the 15th
of the first month of each quarter; and
f. Ensure the submission of personnel of the necessary Accomplishment
Reports which will be the basis for the Individual Performance
Commitment and Review (IPCR).
A supplemental report for FWA must be immediately prepared and
submitted to the PD/AHRMD to reflect any changes in the Office Work
Arrangement. No changes in the flexitime schedule of employees after the
submission of the aforementioned quarterly report shall be allowed due to system
limitations of the Biometrics Time and Attendance System (BTAS) of the National
Office and other biometrics systems used by Regional Offices.
Employees with an approved Flexiplace Work Arrangement shall be entitled
to Compensatory Overtime Credit/Overtime Pay, only if they physically reported
for work and rendered services beyond the normal eight (8) working hours per day
or forty (40) hours a week, and those rendered on rest days or scheduled days off,
holidays, and special non-working days, both exclusive of lunch break, subject to
the provisions of CSC-DBM Joint Circular No. 2, s. 2015, as amended, and other
related civil service, budgeting, accounting, and auditing rules and regulations.
The guidelines on the adoption of WFH arrangement during emergency
situation are specified also in the Order.
A Flexitime for BIR Offices of 7:00 AM to 4:00 PM or 9:00 AM to 6:00 PM
exclusive of one (1) hour lunch break can be availed by BIR employees subject to
the determination and approval of their respective Head of Office.
Offices availing of flexitime are mandated to have available personnel for
every hour covered by the Employee Flexitime Distribution of their choice. No
change of work schedule shall be allowed after the submission of the Report on
Flexible Work Arrangement.
Offices also have the option to not avail of FWA and only observe the
regular work hours of 8:00 AM to 5:00 PM.
Requests for Work From Home (WFH) arrangement shall be approved by
the CIR, which shall not exceed six (6) months. However, employees may reapply
for WFH subject to the reevaluation/verification of the Head of Office. Reasons for
WFH arrangement shall either fall on situational or medical conditions which shall
include, but not limited to, circumstances enumerated in Section 2.1.3 of the Order.
The Head of Office shall be responsible in the assigning of tasks/workload
to employees under WFH and ensure that performance standards and work
timelines in accordance to relevant revenue issuances, Citizen’s Charter of the
Office and RA No. 11032 (Ease of Doing Business and Efficient Government
Service Delivery Act of 2018) are observed. Employees with approved WFH must
submit a Weekly Accomplishment Report (Annex B) to their respective Heads of
An employee who fails to submit the Weekly Accomplishment Report or
complete an agreed task shall be required to file for leave of absence for the days
he/she is scheduled to WFH but produced no work output. Applicable CSC Rules
and Regulations on the application of such leave of absences shall still be
Revenue officials and employees under WFH shall make themselves
available and accessible during working hours, and must be able to respond to
directives, requests, and queries through agreed modes of communication with
their Head of Office, immediate supervisors and co-workers.
An employee on WFH arrangement is considered on excused absence if
the Head of Office or the immediate supervisor fails to assign them a task on the
day they are scheduled to WFH.
An approved WFH arrangement due to situational conditions is deemed
terminated upon the expiration of the specific period of WFH stated in the approval
and letter request for WFH, completion of the project/special tasks assigned to an
employee and end of an emergency situation an office/employee may have
encountered. The Commissioner has the authority to disapprove/terminate any
WFH arrangement of an employee or an entire Office.
Work from the Nearest BIR Office (WFNBO) shall only be allowed for
employees whose work function is not suitable for WFH arrangement and is living
in areas where there is suspension of mass transportation due to COVID-19
lockdowns, or other emergency situations which prevents them from reporting to
their actual place of assignment. The guidelines relative to the WFNBO are
specified in Section 2.2 of the Order.
Skeleton Workforce is applicable to a BIR Office that encountered an
emergency situation that will render full staffing impossible. Employees that will not
be part of the Skeleton Workforce will automatically be under WFH arrangement
and will have to comply with the requirements on WFH provided in the Order. It is
important to note, that despite a minimum number of employees reporting for work,
all sections/units of the Office must be manned so that public service delivery will
not be hampered.
Work Shifting is applicable to offices responsible in the maintenance of
building facilities and computer servers/Information Technology Systems of the
BIR, which requires some employees to work during graveyard hours (night shift).
The guidelines relative to Work Shifting are specified in Section 4 of the Order.
Offices may adopt a combination of Skeleton Workforce and WFH;
Flexitime and WFH; and other combination of FWA subject to the policies and
guidelines of each FWA.