RMO No. 11-2023 Digest FINAL

RMO No. 11-2023 (issued March 21, 2023) amends RMO No. 1-2019 on the BIR's BEST Annual Search, an internal employee-recognition program. It covers permanent BIR officials and employees with at least three years of continuous service, a Very Satisfactory performance rating for the last six semestral or three annual consecutive rating periods, and no moral-turpitude offense or pending administrative/criminal case at nomination. It creates two award categories (Outstanding Performance; Exemplary Ethical Behavior) with weighted selection criteria, sets nomination deadlines (May 15 to Service/Regional Enhanced PRAISE Committees, June 15 to HRDS, August 1 endorsement to the Commissioner), grants ₱5,000 to finalists and ₱10,000 to overall winners, and makes overall winners the BIR's nominees to the CSC Honor Awards Program. The issuance is purely internal-administrative and does not create or modify any tax rule.