Classification and Qualification Examinations for Revenue Examiners and Supervisors

April 30, 1976 REVENUE MEMORANDUM CIRCULAR NO. 18-76 SUBJECT : Classification and Qualification Examinations for Revenue Examiners and Supervisors TO : All Internal Revenue Officers and others concerned It is hereby announced that the Bureau of Internal Revenue will give written examinations for Revenue Examiners and their Supervisors. I. PURPOSES a)To effect the classification of examiners by using this examination as a basis for evaluating their knowledge of tax laws and to ascertain whether they have kept abreast with: (1) tax laws, presidential decrees, regulations and rulings; (2) examination, investigation and inspection procedures; and (3) memorandum circulars, administrative orders and memorandum orders. b)Provide the means whereby fair, equitable and appropriate work assignments in the examination and investigation of tax cases can be made. c)To serve as a sound basis in the consideration of future assignments in revenue examination and investigation work. d)To update and evaluate the knowledge of Revenue District Officers, Assistant Revenue District Officers and supervisors of tax laws, regulations, rulings and basic tax policies of the Bureau of Internal Revenue as well as the principles and techniques of supervision and public relations. II. DATE OF EXAMINATION To be announced later. III. PLACE OF EXAMINATION To be announced later. IV. PERSONNEL REQUIRED TO TAKE THE EXAMINATION a.All examiners and their supervisors including Revenue District Officers and Assistant Revenue District Officers. V. SUBJECTS TO BE COVERED BY THE EXAMINATION a.For Examiners 1.Revenue laws, presidential decrees, regulations and rulings; 2.Revenue memorandum circulars, revenue administrative orders, and revenue memorandum orders; 3.Examination and investigation procedures and policies; 4.Public relations; and 5.Allied matters. b.For Supervisors including Revenue District Officers and Assistant Revenue District Officers: 1.Revenue laws, presidential decrees, regulations and rulings; 2.Revenue memorandum circulars, revenue administrative orders and revenue memorandum orders; 3.Examination and investigation procedures and policies; 4.Collection policies and procedures; 5.Public relations; 6.Techniques of supervision; and 7.Allied matters. Detailed instructions governing the above-mentioned examinations will be issued for the guidance and information of all concerned. This circular is being issued much ahead of time in order to give all BIR personnel concerned enough time to prepare for the examination. The examination will be one of the yardsticks not only for determining workload and assignments but also for ascertaining continuing fitness to remain as examiner, etc. Revenue Service Chiefs, Regional Directors, Chiefs of Divisions, Chiefs of Branches, Revenue District Officers and all other Supervisors are hereby enjoined to cause the contents of this Memorandum Circular to be known by all concerned. EFREN I. PLANA Acting Commissioner TAN-1456-040-3