Revenue Memorandum Order · RMO

RMO 16-2025 Digest

To amend certain provisions of RMO No. 23-2021 on the guidelines and procedures on digital/online learning in the BIR, specifically the policies and procedures for online courses in the PTA iLearn and BIReL platforms, focusing on course delivery and examination protocols.

Bureau of Internal RevenueIndependent research copy

Document type: RMO
Number: 16
Year: 2025
Text quality: Not specified

Document text

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RMO No. 16-2025 (issued March 21, 2025) amends certain provisions of RMO No. 23-2021 on the guidelines and procedures for digital/online learning in the BIR. The amendments restate participants' responsibilities during online examinations (two-device setup with camera monitoring, punctuality and naming convention in Zoom, prohibited behaviors, reporting system errors, explanation letters for absences with valid reasons), add duties for Course Coordinators (proctoring, breakout rooms), Course Monitors/Evaluators (encoding and scheduling questionnaires, proctoring), and Trainers/Resource Speakers (submitting confidential questionnaires seven days before exams), and prescribe online examination protocols (strict time limits, restroom-break restrictions, no virtual backgrounds/filters/earphones, devices on silent). MAJOR violations may be investigated and, once proven, may result in discontinuance of the course.