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Revenue Memorandum Circular · RMC

RMC No. 4-2022

To clarify specific provisions in Revenue Memorandum Order No. 23-2021 relative to the guidelines and procedures on Digital/Online Learning in the BIR.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
4
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 4-2022, issued on January 14, 2022, clarifies specific provisions of Revenue Memorandum Order No. 23-2021 on the guidelines and procedures for Digital/Online Learning in the BIR. The quoted provisions (Sections VI.5.c.viii and VI.8.a) require participants who did not complete a course, or who did not obtain an over-all passing grade of at least 75%, to retake the whole course. These provisions apply to all trainings except the General Course for Revenue Officers; for participants there who fall below the 75% over-all grade, those who did not obtain a passing grade of 75% separately in three (3) sessions/topics or less retake only the failed sessions, while those who failed in more than three (3) sessions/topics retake the whole course.