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Masteral Degree Requirement for Appointment to Division Chief or Equivalent Rank Positions

Revenue Memorandum Circular No 37-95 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Oct 24, 1995

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October 24, 1995 REVENUE MEMORANDUM CIRCULAR NO. 37-95 SUBJECT : Masteral Degree Requirement for Appointment to Division Chief or Equivalent Rank Positions TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Civil Service Commission Memorandum Circular No. 29, s. 1995 dated October 9, 1995. "Pursuant to CSC Resolution no. 95-6057 dated October 6, 1995, the Commission adopts the following policies on the masteral degree requirement for appointment to Division Chief Positions in the government: A. The education requirement for appointment to positions which meet all of the following criteria shall be a masteral degree: 1. Career position; 2. Salary Grade 24; and 3. The highest positions in the division/department or in the hierarchy as reflected in the Index of Occupational Services (IOS) carrying a Salary Grade of 24; Example: Economist I SG-11 Economist II SG-15 Economist III SG-18 Economist IV SG-22 Economist V SG-24 Economist V with salary grade 24 being the highest position in the hierarchy shall require masteral degree. B. In highly specialized occupational group, the highest positions in a hierarchy with Salary Grade higher than 24, but not classified as Career Executive Service (CES) positions such as Medical Specialist VII, Attorney VI, Dentist VII and Veterinarian VII, a special degree rather than a masteral degree shall be required. In this connection, the degree of Doctor of Medicine, Bachelor of Laws, Doctor of Dental Medicine/Dental Surgery, and Doctor of Veterinary Medicine shall be considered the appropriate educational attainment for appointment to said position. C. Appointees to positions which meet any of the following criteria shall not be required to have a masteral degree; 1. Non-career positions such as: casual, contractual, confidential or coterminous; 2. Positions with Salary Grade allocation lower than 24; 3. Staff positions with SG 24 or above, such as Executive Assistant VI, Conciliator and others. 4. Other positions under the Career Executive Service (CES) with salary grade 25 and above. This Memorandum Circular takes effect immediately. (Sgd) CORAZON ALMA DE LEON" Chairman All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue

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