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:

1. 1. 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.);
   2. Prescribe policies and procedures on the preparation as well as submission of the semestral/annual accomplishments of the Agency Performance Indicators; and
   3. Ensure timely preparation and submission of the accomplishment reports/scorecard on Agency Performance Measures/KPIs.

II. POLICIES

The following policies shall be observed:

1. 1. The performance indicators, which are comprehensive set of measures on an Agency Level, are detailed in Annex A.
   2. The progress of these performance indicators shall be monitored semiannually and annually vis-a-vis the targets set.
   3. 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:

1. 1. 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: