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Revenue Memorandum Circular · RMC

RMC No. 104-2022

The purpose of RMC No. 104-2022 is to circularize Civil Service Commission (CSC) Resolution No. 2200209 regarding policies on Flexible Work Arrangements in the government.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
104
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
Revenue Memorandum Circular No. 104-2022, issued on July 19, 2022, circularizes CSC Resolution No. 2200209 on Flexible Work Arrangements in the government. It covers the general 8:00 AM to 12:00 PM and 1:00 PM to 5:00 PM work rule, continuous service delivery from 8:00 AM to 5:00 PM, agency internal guidelines, Compensatory Overtime Credit/Overtime Pay, performance standards under RA No. 11032, monitoring, data privacy under RA No. 10173, PNPKI digital signatures, and the allowed arrangements (flexiplace, compressed workweek, skeleton workforce, work shifting, flexitime, and combinations), plus support measures such as ICT resources, reimbursements, health interventions, equal opportunities, and medical benefits. No tax rates, BIR forms, or payment rules appear in the text.