BIR Issuances – RMO No. 5-2025
The BIR Prescribes the Agency Performance Indicators and Targets for CY 2025-2028
Revenue Memorandum Order (RMO) No. 05-2025
22 January 2025
I. OBJECTIVES
This Order is issued to:
- Provide the Agency Performance Indicators and Targets for CY 2025-2028, which will be used to assess the Bureau’s performance by external offices (e.g., Department of Finance, Department of Budget and Management, Congress of the Philippines, etc.);
- Prescribe policies and procedures on the preparation as well as submission of the semestral/annual accomplishments of the Agency Performance Indicators; and
- Ensure timely preparation and submission of the accomplishment reports/scorecard on Agency Performance Measures/KPIs.
II. POLICIES
The following policies shall be observed:
- The performance indicators, which are comprehensive set of measures on an Agency Level, are detailed in Annex A.
- The progress of these performance indicators shall be monitored semiannually and annually vis-a-vis the targets set.
- The set of Agency Performance Indicators and Targets, shall be updated and revised, as deemed necessary.
III. GUIDELINES AND PROCEDURES
Hereunder are the procedures in the preparation and submission of the semestral/annual accomplishment report for these performance indicators:
- Submit the First Semester and Annual Accomplishment Report in accordance with the following schedules:
| Performance Indicator | Office/Person Responsible | Submitted to | Due Date |
|---|---|---|---|
| Collection Performance | ACIR, Collection Service (CS) | ACIR, Planning and Management Service (PMS) Attention: Chief, PPD | 1st Semester: On or before August 25 of the current year Annual: On or before February 25 of the following year |
| Collection Growth | ACIR, CS | ||
| Increase in number of active business registrants | ACIR, Client Support Service (CSS) | ||
| Validation of Inactive Business Taxpayers | ACIR, CSS | ||
| Overall Satisfaction Feedback of Taxpayer | ACIR, CSS | ACIR, PMS Attention: Chief, PPD | 1**st Semester: On or before August 25 of the current year Annual:** On or before February 25 of the following year |
| Audit Effort | For RRs-ACIR, Assessment Service For LTS-ACIR, Large Taxpayer Service | ||
| Audit Efficiency | |||
| Reduction of Tax Arrears | ACIR, CS | ||
| RATE Cases | ACIR, Enforcement and Advocacy Service | ||
| Oplan Kandado | ODCIR, Operations Group | ||
| Percent of administrative cases acted upon | ACIR, Internal Affairs Service | ||
| Expedite recruitment of new personnel and promotion of qualified employees | ACIR, Human Resource Development Service | ||
| Budget Utilization Rate | ACIR, Finance Service | ||
| Posting of Procurement and Award to PhilGeps | ACIR, Administrative Service |
2. The Planning and Management Service, through Planning and Programming Division, shall prepare the Scorecard on Agency Performance Measures/KPIs (Consolidated Accomplishment Report) to be submitted to the Commissioner of Internal Revenue for approval and shall be posted in the BIR Website under the BIR Transparency Seal.
3. The accomplishment report on the aforementioned indicators shall follow the attached format (Annex B) in this Revenue Memorandum Order (RMO).
IV. REPEALING CLAUSE
All revenue issuances or portions thereof inconsistent herewith are hereby repealed, amended or modified accordingly.
V. EFFECTIVITY
This Order shall take effect immediately.
Copy of the RMO and its Annexes can be accessed thru the links below:
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