REVENUE MEMORANDUM ORDER NO. 5-2010 issued on January 20, 2010 implements
the year-round “No Noon Break” work schedule in BIR frontline service offices as well as the
24/7 eServices.
The frontline service offices in the National Office include the following:
a. Large Taxpayers Service – Large Taxpayers District Offices (Makati and Cebu),
Large Taxpayers Collection Enforcement Division, Large Taxpayers Assistance
Division, LT-Field Operations Division, Large Taxpayers Regular Audit Divisions
(LTRAD) 1, 2, 3 and 4, and LT Excise Tax Audit Divisions 1 and 2;
b. Collection Service – Withholding Tax Division and Collection Enforcement Division;
c. Assessment Service – Audit Information, Tax Exemption and Incentives Division;
d. Taxpayers Assistance Service – Taxpayer Information and Education Division; and
e. Legal Service – Law Division, Appellate Division and International Tax Affairs
Division
For Regional Offices, included are the District Offices, the Collection Divisions and
Legal Divisions.
The said offices shall ensure that frontline services are available to taxpayers during
working hours, with no noon break, all year round. As such, the heads of said offices shall
schedule their frontliners on rotation basis to guarantee uninterrupted taxpayer service.
Taxpayers who are already within BIR office premises at 5:00 p.m. shall be serviced until they
have completed their transaction with the Bureau.