REVENUE MEMORANDUM ORDER NO. 48-2020 issued on December 23, 2020 prescribes
the guidelines, procedures and deadlines in the preparation and submission of
Accomplishment Reports and other documentary requirements, in compliance with the FY
2020 Performance-Based Bonus (PBB) requirements provided under Administrative Order
(AO) No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2020-1.
The following matrices shall be prepared by the concerned BIR offices, using the
Forms prescribed in the AO 25 IATF MC No. 2020-1:
REPORT RESPONSIBLE OFFICE
Modified Form A – Department/Agency
Modified Form A1 – Details of Bureau/Office
Planning and Management
Service (PMS), through the
Planning and Programming
Form 1.0 – Report on Ranking of Offices/
Delivery Units and the PBB Evaluation Matrix
Citizen/Client Satisfaction Report
Client Support Service
(CSS), through the Taxpayer
Service Programs and
Monitoring Division (TSPMD)
All four (4) Reports shall be submitted (two  hard copies and an e-copy) to the AO
25 Secretariat on or before August 31, 2021. The AO 25 Secretariat shall then endorse the
submitted Forms to the oversight/validating agencies, for review/evaluation.
The concerned BIR offices shall prepare and submit annual accomplishment report to
the Planning and Management Service (PMS), through the Planning and Programming
Division (PPD) on or before the prescribed deadlines, relative to the performance
indicators specified in the Order.
The reports relative to the Performance Indicators under General Administration and
Support Services (GASS) and other cross-cutting requirements, which are required to be
submitted by the concerned responsible offices to the concerned Validating Agency within
the prescribed deadlines, are also specified in the Order.
To attain 100% compliance on Good Governance Conditions (GGCs) set by the IATF,
the responsible offices in the BIR shall prepare and post the GGCs specified in the Order, for
validation of the concerned Validating Agency.
For FY 2020, agencies that are unable to comply with all the GGCs and are unable to
comply with a maximum of two (2) performance targets due to controllable factors, as
determined by the Validating Agencies, shall be considered ineligible for the FY 2020 PBB.
In the event the AO 25 IATF conducted a random check of submitted SALN of
employees and found non-compliance with the guidelines prescribed by the Civil Service
Commission (CSC) and the posted Review and Compliance Procedure of the concerned
agency, such incident could be a cause to disqualify the Agency in the succeeding cycle of
An agency, which, after due process by the Oversight Agency has been determined to
have committed the following prohibited acts, shall be disqualified from the PBB in the
succeeding year of its implementation and shall be filed the appropriate administrative case
by the CSC or the Ombudsman:
a. Misrepresentation in the submitted/posted reports and requirements for the PBB, a
commission of fraud in the payment of PBB and violation of the provisions of the
IATF MC No. 2020-1; and
b. Evenly distributing PBB among employees in an agency, in violation of the policy
of paying the PBB based on the ranking of delivery units.