"Taxes and Nation Building" Slogan/Poster Contest

August 1, 1990 REVENUE MEMORANDUM CIRCULAR NO. 073-90 SUBJECT : Taxes and Nation Building Slogan/Poster Contest TO : All Internal Revenue Officers and Others Concerned The Bureau of Internal Revenue and Management Association of the Philippines have launched a nation-wide slogan/poster contest dwelling on the theme "Taxes and Nation Building." The contest mechanics are as follows: OBJECTIVES 1. To instill in the youth a deeper understanding of the importance of paying taxes and of contributing to the government's efforts to improve and uplift the people's standard of living. 2. To generate renewed commitment among the citizenry to pay taxes promptly and regularly. 3. To enhance awareness of the need to pay taxes and the benefits that the country and individual derive from taxes. 4. To help ensure a stronger sense of responsibility and duty to country among the future generations of taxpayers. aisa dc REQUIREMENTS 5. The poster/slogan contest is open to all elementary (15 years and below) and high school (19 years and below) students from both public and private schools nationwide. There shall be two levels in this competition: (i) high school and (ii) elementary. 6. The poster should: * depict the theme "Taxes and Nation Building" and above mentioned objectives. * carry a slogan/message in English, Pilipino or "Taglish." * be brief, simple, specific, meaningful, creative, original and relevant. * drawn on illustration board or cartolina measuring 15" x 20". 7. Each poster/slogan entry shall have the following information to be attached at the back of the entry: * name of contestant * address and telephone number, if any * age of contestant, grade level of contestant * name and address of school * name of faculty adviser * name of Principal of the school * date of submission * signature of contestant * signature of Principal PRE-JUDGING 8. Pre-judging shall be done for each level: (i) elementary and (ii) high school. 9. The judges in this stage shall be composed of not more than five (5) members consisting of faculty members and/or officers of the school as designated by the school principal. 10. The criteria in judging are: Relevance to the theme and clarity of message 40% Originality and creativity 30% Visual impact 30% 11. Pre-judging shall be by Percentage System with the following percentage equivalence: Excellent 90% and above Very Good 85% 89% Good 80% 84% Fair 75% 79% The percentage given by each judge shall be totalled and averaged and the resulting percentage shall be the final score. 12. In the case of a tie, there shall be another judging on the tied entries following the same criteria and rules. 13. A maximum of three (3) entries for each high school or grade school level shall be submitted to the nearest Revenue District Office of the Bureau of Internal Revenue. cdt 14. Schools shall submit their winning entries not later than October 1, 1990. FINAL JUDGING 15. Judges will be selected from the following sectors: Bureau of Internal Revenue Department of Education, Culture and Sports Management Association of the Philippines Department of Finance Others, as may be determined by the Commissioner of Internal Revenue. 16. The judges shall use the same criteria and percentage system as in pre-judging. 17. The judges' decision shall be final. 18. The winning entries shall become the property of the Bureau of Internal Revenue and may be published and used in tax campaign. 19. Winner shall be announced and presented not later than October 31, 1990. 20. Prizes will be awarded to top three winners of each level as follows: First Prize P15,000 Second Price P10,000 Third Prize P 5,000 Fourth Prizes (Four) 2,500 each 21. The school of the First Prize winner shall receive a trophy. All concerned are enjoined to give this Circular the widest publicity. (SGD.) JOSE U. ONG Commissioner of Internal Revenue