Suggestions and Incentive Awards

November 12, 1976 REVENUE MEMORANDUM CIRCULAR NO. 36-76 SUBJECT : Suggestions and Incentive Awards TO : All Officials and Employees of the Internal Revenue Service We have established a Suggestion and Incentive Award System pursuant to Section 33 of Article VIII, PD 807. It is hoped that this system will encourage creativity, efficiency, integrity and innovativeness in the revenue service because it will recognize and reward employees for their suggestions, inventions, superior accomplishments, and other personal efforts which contribute to the efficiency or economy or improvement of the revenue service administration and operation. Hereunder are the general types of employees contributions which may be entitled to awards: A. Idea Type Contribution Included under this category are suggestions that effected economy in operation, that increased production, and that which improved working conditions. B. Performance Type Contribution Included under this category are the following: 1. Performance of an extraordinary act or service in the public interest in connection with one's official employment. Example: (a) discovery of any fake accountable form, (b) apprehension of tax evaders. 2. Outstanding community service or heroic acts in the public interest. Example: (a) saving a government building, property and/or records from fire and other calamities. 3. Sustained outstanding work performance over and above the normal position requirement for at least one year. Example: (a) consistent topnotcher in assessment and collection, taking into account the amount, volume and percentage of accomplishment reckoned from the number of assigned cases against the number of finished or completed cases, (b) accomplishment in special tax collection campaigns. The kind of award that shall be given depends upon the extent to which the employee's contribution improved the revenue service or effected economy in operations. The awards may be any one of the following categories: 1. Better assignment in Metro Manila or in any of the big revenue districts for those who demonstrated unquestionable potential to perform more complex duties and assume heavier responsibilities. 2. Promotion in item or designation. 3. Cash awards. 4. Written commendation. We intend to give the first incentive awards to the deserving nominees this coming December. From thereon, the rewarding of extraordinary act or service which redound to the public interest, and superior accomplishments thru sustained outstanding work performance, will be a continuing activity the year round. All supervisors therefore are hereby urged to consistently bring to the attention of the Incentive Awards Committee which I have created under Revenue Memorandum Order No. 39-76 all superior accomplishments and extraordinary acts in the public interest of their respective subordinates. The said Committee will evaluate and determine whether the reported superior accomplishments or extraordinary act deserve to be awarded. If so, it will recommend the kind or nature of award that shall be given. The above Suggestion and Incentive Awards System is only one among the many ways we intend to recognize and reward deserving officials and employees of the revenue service who have achieved superior performance, performed extraordinary acts and demonstrated unquestionable integrity. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3