REVENUE MEMORANDUM ORDER NO. 7-2026 issued on March 9, 2026 prescribes the guidelines for the immediate implementation of energy efficiency and conservation measures in the Bureau of Internal Revenue.

All employees on-site shall adopt a Four (4)-day Work Week Arrangement (FWWA) from 8:00am to 5:00pm, with a lunch break from 12:00pm to 1:00pm every Monday to Thursday, and Work from Home (WFH) arrangement every Friday, except offices performing frontline services in the National Office, Revenue Regions, and Large Taxpayers Service (LTS).

The Assistant Commissioner (ACIR) of the LTS, Regional Directors (RDs) and Revenue District Officers (RDOs) shall ensure that all frontline services remain fully operational and adequately manned on all working days, including Fridays, notwithstanding the implementation of the FWWA. In implementing the FWWA, concerned offices may adopt staggered or rotational work schedules among personnel assigned to frontline functions, provided that sufficient personnel are physically present at all times to attend to taxpayer registration, filing, payment assistance, inquiries, and other essential services.

During tax filing periods and other peak taxpayer transaction periods, the ACIR of the LTS, RDs and RDOs are directed to determine and implement the appropriate staffing arrangements necessary to prevent understaffing in frontline offices. Where circumstances so require, the rotational or WFH arrangements for personnel performing frontline functions may be suspended or adjusted to ensure the continuous, efficient, and uninterrupted delivery of taxpayer services.

The ACIR of the LTS, RDs and RDOs are likewise authorized to temporarily augment frontline personnel by assigning or deploying personnel from other offices or units, whenever necessary, in order to maintain adequate staffing levels and ensure the efficient delivery of taxpayer services

Head of Offices shall ensure uninterrupted delivery of service, proper monitoring and documentation, including verification of attendance, and the implementation of performance standards and monitoring mechanisms, in accordance with RMO No. 47- 2022 and existing CSC laws, rules and regulations.

The adoption of the FWWA shall remain in effect until lifted or sooner revoked by the President. This arrangement shall serve as an interim measure, to be continued only until circumstances warrant its modification or discontinuance