RMO 36-2023 Digest

RMO No. 36-2023 (issued November 29, 2023) amends RMO No. 11-2017 and aligns the BIR's current On-the-Job Training (OJT) program with CHED Memorandum Order No. 104, s. 2017 (Student Internship Program in the Philippines) and DepEd Order No. 30, s. 2017 (Work Immersion). Educational institutions must execute a Memorandum of Agreement with the BIR covering terms, roles, duties, intern safety, training plan, learning objectives, and evaluation; the MOA is reviewed by the Legal Service and approved by the Commissioner, with Regional Directors signing for Regional Offices as endorsed by the Legal Division. The Bureau may decline OJT endorsements where the MOA is not endorsed by the Legal Service or Division. The Personnel Division/AHRMD administers the OJT, including orientation briefings and indorsement letters, while Heads of Requesting Office report on student-trainee behavior, performance, withdrawal, or completion, may deny continuation of OJT (including disapproval of duty hours rendered), and issue Certificates of Completion.