REVENUE MEMORANDUM ORDER NO. 39-2024
This issuance applies to all taxpayers who utilize BIR eLounge facilities for eServices such as filing of application for registration, update of registration, tax return filing, tax payments, submission of required reports/attachments, and other tax-related transactions at Revenue District Offices (RDOs) nationwide. The facilities are available to individual taxpayers, tax agents, bookkeepers, accountants, tax practitioners, BIR personnel, and authorized representatives.
- POLICIES AND GUIDELINES
The order revises policies and guidelines ensuring the operation and maintenance of eLounge facilities in the RDOs have been observed:
- Enhancement of eLounge Facility. All RDOs must comply with the standard requirements for eLounge facilities, including the procurement and installation of necessary furniture and equipment based on RDO classification and layout, ensuring that all equipment and supplies are functional and available at all times, with funds included in the Project Procurement Management Plan (PPMP).
- Use of eLounge. The eLounge facility is free for taxpayers who want to use BIR eServices, with a ₱150.00 fee for ONETT applications, requiring registration via eLogbook, operating on a first-come, first-served basis with a limit of three transactions or one hour per day, allowing only specific document prints, and ensuring user data deletion before the next session.
- Operation of eLounge. The eLounge operates from 8:00 A.M. to 5:00 P.M., with possible extended hours upon RDO approval, and is maintained by the Client Support Section (CSS) with at least three trained personnel assisting taxpayers in accessing BIR eServices. Only specific tax-related documents can be printed, and taxpayer usage is logged via Microsoft Forms, with utilization reports generated for review by the RDO and Public Information and Education Division (PIED) for necessary actions.
- Maintenance of eLounge. For the sustainability of eLounge operations, the RDO must allocate sufficient funds in the PPMP for broadband internet with at least 20 Mbps DSL, office supplies, and weekly “System Restore” maintenance by Revenue Data Center Technical Personnel to optimize desktop computer performance.
- DUTIES AND RESPONSIBILITIES
- Revenue District Offices. Promote the use of eLounge for tax-related transactions, ensure it is fully operational with at least three personnel on rotation, restrict access to official tax transactions only, address technical issues with the Revenue Data Center, monitor usage through eLogbook reports, and perform any other necessary functions related to its operation and maintenance.
- Assigned eLounge Personnel. Ensure the proper use and operation of the facility from 8:00 AM to 5:00 PM, require users to register via Microsoft Forms, assist with BIR eServices, collect customer satisfaction surveys, prevent the use of USB devices, escalate issues to the appropriate offices, monitor daily client usage, and perform any other necessary functions related to eLounge operations.
- Regional Director/Revenue Region. Receive and review the eLounge Utilization Report submitted by RDOs and take necessary action.
- Revenue Data Center. Responsible with resolving technical issues in the RDO’s eLounge by logging them in Centerpoint for proper resolution, escalating unresolved matters to the Problem Resolution Group (PRG) as necessary, and maintaining operational requirements such as user accounts, shared folders, printer connectivity, PDF writer applications, web browsers with plug-ins, and updated antivirus software while ensuring USB ports are disabled to prevent virus infections. Additionally, the center must perform other related technical functions as required to support the eLounge operations.
- Public Information and Education Division. Responsible for submitting the eLounge Utilization Report generated from Microsoft Forms to the Assistant Commissioner of CSS every tenth day following the end of each month, conducting spot checks to ensure eLounges are available for taxpayer use, and providing each RDO with the link to the MS Forms for eLogbook utilization while performing any other related functions as required.
- Client Support Service. Responsible for reviewing the Monthly Consolidated eLounge Utilization Report submitted by the PIED and taking necessary actions, while also providing direction on the policies and guidelines for the operation of eLounge facilities in the RDOs.
- PENALTY
The eLounge is designated solely for official tax transactions, and access to non-BIR related sites, including social, gaming, or entertainment, is strictly prohibited. Non-compliance by users including BIR personnel will be subject to appropriate sanctions as mandated by RMO No. 53-2010 (Revised Code of Conduct for BIR officials and employees).
- EFFECTIVITY
This order takes effect immediately upon its issuance.

