Amendment of the Qualification Standards of Revenue Officer I to IV (Collection) Positions

September 11, 2019 REVENUE MEMORANDUM CIRCULAR NO. 108-19 SUBJECT : Amendment of the Qualification Standards of Revenue Officer I to IV (Collection) Positions TO : All Internal Revenue Officers, Employees and Others Concerned For the information and guidance of all concerned, circularized herewith is Civil Service Commission (CSC) Resolution No. 1900903 promulgated on August 6, 2019 re: Amendment of the Education and Experience Requirements for the Revenue Officer I to IV Positions in the Non-Assessment Group (Collection) in the Bureau of Internal Revenue . The approved amended QS shall take effect immediately and shall serve as the basis in the evaluation of candidates for recruitment, promotion, reappointment and other human resource actions to fill the vacant positions pursuant to existing CSC rules and regulations. All revenue officials and employees are hereby enjoined to give this Circular a wide publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENT August 6, 2019 CSC RESOLUTION NO. 1900903 QUALIFICATION STANDARDS RE: AMENDMENT OF THE EDUCATION AND E XPERIENC E REQUIREMENTS FOR THE REVENUE OFFICER I TO IV POSITIONS IN THE NON-ASSESSMENT GROUP (COLLECTION) IN THE BUREAU OF INTERNAL REVENUE The Bureau of Internal Revenue (BIR) requests the Civil Service Commission's approval of the following education and training requirements for the Revenue Officer I to IV positions in the Non-Assessment Group (Collection), as follows: HTcADC POSITION SG EDUCATION EXPERIENCE TRAINING ELIGIBILITY Revenue Officer IV 19 Bachelor's degree in Business Administration/Commerce with 18 units in Accounting and/or Taxation or Bachelor's degree in Accountancy or Any Bachelor's degree with Master's degree in Business Administration/ Management/Accountancy/Taxation 3 years relevant experience 16 hours of relevant training Career Service Professional/Second Level Eligibility Revenue Officer III 16 Bachelor's degree in Business Administration/Commerce with 18 units in Accounting and/or Taxation or Bachelor's degree in Accountancy or Any Bachelor's degree with Master's degree in Business Administration/ Management/Accountancy/Taxation 2 years relevant experience 8 hours of relevant training Career Service Professional/Second Level Eligibility Revenue Officer II 13 Bachelor's degree in Business Administration/Commerce with 18 units in Accounting and/or Taxation or Bachelor's degree in Accountancy or Any Bachelor's degree with Master's degree in Business Administration/ Management/Accountancy/Taxation 1 year relevant experience 4 hours of relevant training Career Service Professional/Second Level Eligibility Revenue Officer I 11 Bachelor's degree in Business Administration/Commerce with 18 units in Accounting and/or Taxation or Bachelor's degree in Accountancy or Any Bachelor's degree with Master's degree in Business Administration/ Management/Accountancy/Taxation None required None required Career Service Professional/Second Level Eligibility In a letter dated July 16, 2018, BIR Commissioner Caesar R. Dulay represented that in view of the approval of the QS for the Revenue Officer positions under the Compliance Section thru CSC Resolution No. 1800646, dated June 29, 2018, and for consistent and uniform implementation of the QS across all positions under the Non-Assessment group, they are proposing the adoption of the education requirement for the Revenue Officer positions in the Non-Assessment Group to be the same with the approved requirement for the Compliance Section positions. The existing QS of the subject positions in the Non-Assessment Group, consisting of Collection, Taxpayers Assistance, Document Processing and Excise groups based on CSC Resolution No. 141240, 1 dated November 9, 2004 are as follows: POSITION EDUCATION EXPERIENCE TRAINING ELIGIBILITY Revenue Officer IV, SG 19 BSBA/BSC/BA with 18 units in Accounting or any Bachelor's degree with Master's degree in Business Administration/Management/ Accountancy/Taxation 3 years relevant experience 8 hours of relevant training Career Service Professional/ 2nd Level Eligibility Revenue Officer III, SG 16 2 years relevant experience 4 hours of relevant training Revenue Officer II, SG 13 1 year relevant experience None required Revenue Officer I, SG 11 None required None required In a meeting held on March 14, 2019, the Commission, through the Human Resource Policies and Standards Office (HRPSO), presented the comprehensive findings on the request and recommendation for enhancement to address the alignment of experience and training requirements of the Revenue Officer I to IV positions in the Compliance Section to show progression and the inclusion of the Basic Courses offered by the Philippine Tax Academy (PTA). On April 26, 2019, the Commission received a letter from BIR Commissioner Dulay requesting, as follows: " While the BIR is in the process of updating the job profiles and job descriptions of the BIR positions, with priority on Revenue Officer positions, and while the PTA under the Department of Finance is yet to institutionalize its seminars and training courses, we are proposing for the time being, the amendment of the QS of Revenue Officer (Collection) positions considering the number of vacancies to be filled and the availability of the supporting documents required. " Attached herewith as Annex A is the proposed amendments to the QS of Revenue Officer I-IV (Collection) positions in matrix form. Please do note that we opt to retain the requirement of "relevant experience" and "relevant training" stated in generic form since the experience and training accrued by Revenue Officer position holders from the Taxpayers Assistance. Document Processing and Excise groups are considered relevant to those of the Collection positions, and these personnel may also transfer from one function to another within the Non-Assessment Group x x x" Section 22 (2), Chapter 5, Title I-A, Book V of Executive Order No. 292 provides that: "(2) The establishment, administration and maintenance of qualification standards shall be the responsibility of the department or agency, with the assistance and approval of the Civil Service Commission and in consultation with the Wage and Position Classification Office." (Underscoring supplied) Section 31, Paragraph 3, Part I (General Policies) of the 2017 Omnibus Rules on Appointments and Other Human Resource Actions, as amended states that: "Agencies are encouraged to set specific or higher standards for their positions, including the required competencies. These standards shall be submitted to the Commission for approval, and once approved, the agency shall uniformly and consistently adopt these in the selection and appointment of employees. The approved qualification standards shall be adopted by the Civil Service Commission in the attestation of appointments of the agency concerned." An evaluation of the proposed amendment of the education and training requirements for the subject positions in the Non-Assessment Group (Collection) in the BIR shows that they are specific and higher than the minimum requirements approved in CSC Resolution No. 141240 dated November 9, 2004. It is also noted that the same are in accordance with the existing rules and policies on the establishment of QS for positions in the government. WHEREFORE , in view of the foregoing, the Commission RESOLVES to APPROVE the following amended qualification standards for Revenue Officer I to IV positions in the Non-Assessment Group (Collection) in the Bureau of Internal Revenue (BIR), as follows: POSITION SG EDUCATION EXPERIENCE TRAINING ELIGIBILITY Revenue Officer IV 19 Bachelor's degree in Business Administration/Commerce with 18 units in Accounting and/or Taxation or Bachelor's degree in Accountancy or Any Bachelor's degree with Master's degree in Business Administration/ Management/Accountancy/Taxation 3 years relevant experience 16 hours of relevant training Career Service Professional/ Second Level Eligibility Revenue Officer III 16 Bachelor's degree in Business Administration/Commerce with 18 units in Accounting and/or Taxation or Bachelor's degree in Accountancy or Any Bachelor's degree with Master's degree in Business Administration/ Management/Accountancy/Taxation 2 years relevant experience 8 hours of relevant training Career Service Professional/ Second Level Eligibility Revenue Officer II 13 Bachelor's degree in Business Administration/Commerce with 18 units in Accounting and/or Taxation or Bachelor's degree in Accountancy or Any Bachelor's degree with Master's degree in Business Administration/ Management/Accountancy/Taxation 1 year relevant experience 4 hours of relevant training Career Service Professional/ Second Level Eligibility Revenue Officer I 11 Bachelor's degree in Business Administration/Commerce with 18 units in Accounting and/or Taxation or Bachelor's degree in Accountancy or Any Bachelor's degree with Master's degree in Business Administration/ Management/Accountancy/Taxation None required None required Career Service Professional/ Second Level Eligibility The Commission FURTHER RESOLVES that the approved qualification standards shall be the bases of the Civil Service Commission in attesting appointments and in evaluating other human resource actions for the subject positions in the BIR. Copies of this Resolution shall be disseminated to the Civil Service Commission Regional and Field Offices concerned. Quezon City. (SGD.) ALICIA DELA ROSA-BALA Chairperson (SGD.) LEOPOLDO ROBERTO W. VALDEROSA, JR. Commissioner (SGD.) AILEEN LOURDES A. LIZADA Commissioner Attested By: Signed by representative DOLORES B. BONIFACIO Director IV Commission Secretariat and Liaison Office Footnotes 1. Revised Qualification Standards for Revenue Officer Positions in the Bureau of Internal Revenue.