REVENUE MEMORANDUM ORDER NO. 5-2005 issued on February 15, 2005 prescribes the revised procedures in recording the attendance of revenue officials and employees. All offices in the National Office and in the region shall maintain a daily record of attendance (logbook), which shall be collated monthly together with CSC Form No. 48 (DTR). From these documents, absences and tardiness/under-times incurred by officials and employees shall be noted down in the monthly Summary Report of Attendance (SRA), which reflects in summary the monthly attendance of all personnel. The pages of the SRA shall be initialed by the timekeeper of the office and signed by the office head. A duly signed monthly SRA of all revenue personnel assigned in BIR offices shall be submitted to the Personnel Division in the National Office and to the Human Resource Management Unit (HRMU) in the Regional Office, for transposition in the employee’s individual leave cards. Daily time records and leave applications of Regional Directors shall be initialed by the Head, HRMU before forwarding the same to the Assistant Commissioner, Human Resource Development Service, for initial, and finally to the Deputy Commissioner, Operations Group, for signature. Employees whose duty require them to leave the office and work in the field all day shall be required to use the office bundy clock and register in the daily record of attendance (logbook) before going out of the office.