REVENUE MEMORANDUM ORDER NO. 5-2021 issued on January 15, 2021 amends
certain provisions of Revenue Memorandum Order (RMO) No. 18-2020 relative to
application to participate in virtual learning and development programs.
All invitations for official virtual learning and development programs shall be
published thru Training Issuance. Direct application or self-solicited local and foreign
scholarship, training, seminar, conference, or any other similar activities are discouraged.
All applications for official virtual learnings shall be subjected to Personnel
Development Committee (PDC) or the Regional PDC (RPDC) deliberation. For foreignsponsored virtual learning, all applicants (whether from the National or Regional Offices)
shall be processed by Training Management Division (TMD), subject to the deliberation
and approval of the PDC at the National Office. For local-sponsored virtual learning,
National Office applicants shall be processed by TMD, subject to the deliberation and
approval of the PDC while Regional office applicants shall be processed by Administrative
and Human Resource Management Division (AHRMD), subject to the deliberation and
approval of the RPDC.
Applicant/s shall secure an email endorsement from the Deputy Commissioner
(DCIR), Assistant Commissioner (ACIR) or Regional Director (RD) approving their
application to the virtual learning. Applications lacking email endorsement from the
DCIR/ACIR/RD shall not be processed. Applicants should be endorsed by the PDC/RPDC
before registering to any official virtual learning program.
BIR officials and employees shall only be granted virtual learning deemed essential
for the performance of their work activities. As such, those directly involved or performing
functions connected with the subject matter of the learning and development program shall
All free-of-charge virtual learning and development programs will have no limitation
on the number of attendee/s per office/division/district. Attendee/s should have no pending
service obligation from previous official local or foreign learning and development
programs. However, if there is really a need for the employee/s to attend the virtual
learning, the employee/s shall submit a justification via email from the ACIR/RD but still
subject to the recommendation and approval of the PDC/RPDC.
Only two (2) qualified applicants per office/division/district shall be allowed to attend
local-sponsored virtual learning and development program that requires funding. In cases
of exigencies of the service, participants exceeding the number specified above may be
sent upon recommendation of the PDC/RPDC, provided that the training activity is included
in the office’s Project Procurement Management Plan (PPMP).
Selected and approved employee/s shall make the arrangements to participate in
local or foreign-sponsored virtual learning, such as registering or coordinating with the
service provider, signing up for learning initiatives, requesting and coordinating with the
Finance Service/Division for funding approval and others. If funded by the BIR, a cost
relating to training fees shall be charged to the office’s approved PPMP. Payment to the
virtual learning and development program shall be made only upon receipt of
confirmation/approval from the course administrator of the learning institution.
Participation to the official virtual learning and development programs may be
included in the list of trainings upon submission of certificate of completion/attendance
given by the external learning institution. Certificate of completion/attendance shall be
forwarded to the Chief, Training Delivery Division, copy furnished Chief, TMD.
The scholar/grantee of official local and foreign-sponsored virtual learning shall be
required to serve the agency or other government office or instrumentality as the exigencies
of the service may require, for a period set hereunder.
DURATION SERVICE OBLIGATION
6 months or more 2 years
2 months but less than
less than 2 months 6 months
less than 1 month 3 months
Scholarship/training service contract shall come into force and effect after the last
day of the virtual learning and development program. The grantee/trainee shall serve as a
Subject Matter Expert for training materials that will be developed.
Official or employee with salary grade 27 and below may not be allowed to attend
to foreign-sponsored virtual learning and development program when they are due to retire
within six (6) months after the said program.
The amended procedures, including documentary requirements, for application to
participate in virtual learning and development programs are specified in the Order.