BIR Ruling

December 16, 1971 Mr. Epitacio P. Cajegas Actg. Asst. Revenue District Officer Revenue District No. 75 Ozamiz City S i r : This refers to your letter dated September 28, 1971 requesting a ruling as to whether a Revenue Examiner who has been teaching the subjects of Taxation Law I and Taxation Law 2 in the College of Law and Income and Business Tax Accounting in the College of Commerce for the past three years may still be required to undergo in-service training as one of the basic requirement in our Merit Promotion Plan. cdta The pertinent portions of paragraph (IV(b) of Revenue Administrative Order No. 4-69, otherwise known as the "Merit Promotion Plan", provide as follows: "b. Determining Competence and Qualifications for Promotion "To determine the relative degree of competence and qualification of all Officers and employees, the following factors shall be taken into account: "(1) Performance This is based on the employee's performance rating for the last period of evaluation. "(2) Education and Training These shall include educational background; academic studies, training grants, the successful completion of approved in-service training courses, and the like. Only those who meet the education and training requirements for the position to be filled shall be considered for promotion, and the degree of relevance of such education and training to the duties of the position under consideration shall be taken into account." "(3) Experience and outstanding accomplishments These shall include occupational history, work experience which are relevant to the position to be filled, and accomplishments which merit special commendation." It will be noted from the foregoing provision of the Merit Promotion Plan that teaching subject of taxation in college is not taken into account to determine competence and qualifications for promotion. On the other hand, successful completion of approved in-service training courses is taken into consideration. In view thereof, a Revenue Examiner should under in-service training in this Bureau for purposes of determining' his competence and qualification under the Merit Promotion Plan. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue