RMC No. 135-2022

RMC No. 135-2022 (issued October 12, 2022) prescribes Completed Staff Work (CSW) standards for all documents submitted to the Office of the Commissioner for approval. Documents must be accompanied by a one-page memorandum covering the subject matter, issues and concerns, and the proponent's recommendation. Format must be uniform across all BIR offices: use of the Official BIR letterhead (Annex A), and internal issuances and external communications must bear the initial or countersign of the responsible office (with initials, position, and designation), with a maximum of six signatories. Submissions to the Commissioner must include a document security/confidentiality sheet, a Decision Memorandum (Annex B), and attached/transactional documents with labelled tabbing for multiple attachments. The substance must contain Introduction/Background, Legal Framework/Basis, Discussion/Justification, and Recommendation, using the templates in Annexes C, D, and D.1. Non-compliant documents may be returned by the receiving office to the proponent.