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 Performance Report  Modified Form A1 – Details of Bureau/Office Performance Report Planning and Management Service (PMS), through the Planning and Programming Division (PPD)  Form 1.0 – Report on Ranking of Offices/ Delivery Units and the PBB Evaluation Matrix PPD Personnel Division  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 [2] 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 the PBB. 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.