Conduct of Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023

May 31, 2023 REVENUE MEMORANDUM CIRCULAR NO. 64-2023 TO : All School Administrators (College Level), All Revenue Officials and Personnel Concerned and Others Concerned SUBJECT : Conduct of Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 In line with the BIR's tax awareness campaign under the Taxpayer Awareness Program, a nationwide Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 shall be conducted for college students with the objective of enhancing the public's awareness and knowledge of the country's tax laws and regulations, particularly the youth sector who are the future taxpayers. HTcADC I. GUIDELINES The following guidelines are hereby prescribed for the conduct of the Search for PBBM of 2023: 1. The Search for PBBM of 2023 (referred hereafter as Tax Quiz) is open to all college students nationwide. 2. To join the Tax Quiz, interested college students should register and be endorsed by their respective college/university. Copy of the Endorsement Form (Annex A) shall be submitted to the nearest BIR Revenue District Office (RDO), together with certified true copy of the school ID and latest school Registration Form of the student on or before June 9, 2023 . 3. The Regional Office and its RDOs shall conduct information drives in colleges/universities within their areas to encourage participation in the Tax Quiz. The information materials to be used in promoting the Tax Quiz shall be prepared by the Communications Team under the Client Support Service. 4. The conduct of the Tax Quiz shall be done in two (2) levels Regional Level and National Level (Championship Round). The Regional Level shall be conducted by the Regional Offices, together with their respective Revenue District Offices (RDOs), while the National Level (Championship Round) shall be conducted by the Client Support Service, in coordination with other offices in the BIR National Office. 5. The Regional Level of the Tax Quiz (Regional Tax Quiz) shall be conducted by each Regional Office within the period June 19 to 30, 2023 at a place/venue to be designated by the Regional Office. 6. The RDOs shall communicate to the head/administrator of participating schools/universities the date/time and venue of the Regional Tax Quiz, and require the endorsed students/participants to be present at the venue at least one (1) hour before the conduct of the Tax Quiz. CAIHTE 7. Depending on the number of students who enlisted to join the Tax Quiz, the Regional Office may conduct the Regional Tax Quiz in two (2) rounds Elimination Round and Final Round following the Contest Mechanics in Annex H. In case there will be an Elimination Round, only the Top 12 Contestants shall proceed to the Final Round. 8. The questions for the Tax Quiz at the Regional Level and National Level shall be prepared by a Committee comprised of tax experts from the Regional/District Office and National Office, respectively, and from the private sector. Said Committee shall decide on the validity of answers given during the conduct of Tax Quiz, when necessary, and their decisions shall be considered as final and irrevocable. 9. The questions for the Tax Quiz shall cover the BIR registration requirements and the provisions relative to Income Tax, Value-Added Tax and Percentage Tax. 10. There shall be three (3) categories of questions, both for the Regional and National Levels Easy, Average and Difficult. Each correct answer shall be given Points, as specified in the Contest Mechanics (Annex H) . 11. The Top 3 Winners of the Regional Tax Quiz (Regional Champion, 1st Runner-up and 2nd Runner-up) shall receive Certificates of Recognition while the colleges/universities represented by the Top 3 Winners shall receive Certificates of Appreciation. Certificates of Participation shall also be issued to all the other Contestants (non-winners) who joined the Regional Tax Quiz. 12. The twenty-two (22) Regional Champions shall compete at the National Tax Quiz (Championship Round) to be held on July 28, 2023 at the BIR National Training Center, BIR Main Office Compound, Agham Road, Diliman, Quezon City. 13. The transportation and accommodation of the Regional Champion and one (1) school representative, if any, who shall participate/attend the National Tax Quiz (Championship Round) in the BIR National Office shall be for the account of the Regional Offices. 14. The National Tax Quiz (Championship Round) shall have an Elimination Round and a Final Round following the Contest Mechanics in Annex H. aScITE 15. The Top 3 Grand Winners of the BIR National Tax Quiz (Grand Champion, 1st Runner-up and 2nd Runner-up) shall be declared as the Philippines' Brightest Buwis Masters of 2023 . They shall receive Plaques of Recognition while their respective college/university shall receive a trophy. 16. Employees of the Bureau of Internal Revenue and their families and relatives up to the second degree of consanguinity and affinity are not allowed to join the Tax Quiz. II. ROLES AND RESPONSIBILITIES A. Revenue District Offices 1. Conduct information drives in colleges/universities within their areas to encourage participation of college students in the Tax Quiz. 2. Receive from colleges/universities copy of the Endorsement Form (template in Annex A) of their students who will join the Regional Tax Quiz, together with certified true copy of the school ID and latest school Registration Form of the participating students (contestants). 3. Ensure that the contestants submitted by colleges/universities are not related up to the second degree of consanguinity and affinity with any BIR employee. 4. After validation, prepare the List of Contestants (format in Annex B) who will join the Regional Tax Quiz and submit the same to the respective Regional Director not later than five (5) days before the conduct of the Regional Tax Quiz. 5. Coordinate with the participating colleges/universities on the final date and venue of the conduct of the Regional Tax Quiz and provide necessary assistance to the participating college students to ensure their attendance and participation to the said contest. B. Regional Offices 1. Receive from the Revenue District Offices (RDOs) copy of the List of Contestants to the Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 (Annex B) who will join the Regional Tax Quiz, together with copy of the Endorsement Form, certified true copy of the school ID and latest school Registration Form of the participating college students. 2. Prepare the Consolidated List of Participants to the Search for PBBM of 2023 (format in Annex C) . 3. Create a Committee (to be headed by the Regional Director), comprised of five (5) members who are tax experts from the Regional/District Offices and from the private sector, who shall prepare the questions for the Regional Tax Quiz. DETACa 4. Prepare the questions for the Regional Tax Quiz, which shall cover the BIR registration requirements and the provisions pertaining to Income Tax, Value-Added Tax and Percentage Tax. Two (2) sets of questions (for the Elimination and Final Rounds) shall be prepared by the Regional Tax Quiz Committee in case two rounds shall be conducted by the region. 5. For the Elimination Round , the Regional Tax Quiz Committee shall prepare a questionnaire (to be answered in 2 hours ) consisting of: i) 10 Easy questions (Multiple Choice) worth 2 Points each; ii) 10 Average questions (Identification or Fill in the Blank) worth 4 Points each; and iii) 5 Problem Solving questions worth 8 Points each, for a total of 25 questions worth 100 Points. 6. For the Final Round (and in case there is no Elimination Round), questions shall be prepared by the Regional Tax Quiz Committee for the following categories: i) Easy (10 questions worth 5 Points each), Average (10 questions worth 8 Points each) and Difficult (10 questions worth 15 Points), with additional ten (10) Tie Breaker questions worth 10 Points each, for a total of forty (40) questions. 7. Undertake necessary preparatory activities ( i.e. , venue, program, tally sheet, etc.) for the smooth conduct of the Regional Tax Quiz. This include the creation of Committees who will be involved in the preparations and assignment of personnel who shall perform the following roles: a. Quiz Master (1) b. Proctors (at least 6 depending on the size of venue and no. of contestants) c. Tally Masters (3) 8. Conduct the Regional Tax Quiz following the Contest Mechanics in Annex H. 9. Submit soft copy of the following documentations to the Internal Communications Division (thru [emailprotected] , cc. [emailprotected] ) within five days after the conduct of the Regional Tax Quiz : a. Consolidated List of Participants (format in Annex C) b. Registration Sheet (format in Annex D) c. Score Sheet (Annex E) d. Questions used in the Regional Tax Quiz e. List of the Regional Tax Quiz Winners (Champion, 1st Runner-up and 2nd Runner-up), certified true and correct by the concerned Regional Director (Annex F) , together with copy of the Endorsement Form, certified true copy of the school ID and latest school Registration Form of the Regional Tax Quiz Winners. HEITAD C. Client Support Service, thru its Divisions 1. Prepare a Revenue Special Order for the creation of Committee who will work on the various aspects of the Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023, such as preparation of Tax Quiz questions, provision of prizes to the winners, physical arrangement during the National Tax Quiz, etc. 2. Organize meetings with members of the Working Committees to discuss the preparations needed for the conduct of the National Tax Quiz. 3. Prepare information materials ( i.e. , poster, socmed cards, etc.) that will be used by the Revenue District Offices in promoting the conduct of the Search for PBBM of 2023 in colleges/universities. 4. Undertake necessary preparatory activities ( i.e. , venue, program, invitations, tally sheet, etc.) for the smooth conduct of the National Tax Quiz. 5. Compile all the documentations submitted by the Regional Offices on the conduct of the Regional Tax Quiz and prepare the List of Finalists (format in Annex G) who shall compete in the National Tax Quiz. 6. Conduct the National Tax Quiz (Championship Round), in coordination with other concerned offices in the BIR National Office, following the Contest Mechanics in Annex H. 7. Submit the following documentations of the conduct of the National Tax Quiz to the Deputy Commissioner for Operations Group within five days after the conduct of the said contest : a. List of Finalists b. Registration Sheet c. Score Sheet d. Questions used in the National Tax Quiz (Championship Round) e. List of the National Tax Quiz Winners (Champion, 1st Runner-up and 2nd Runner-up), certified true and correct by the Assistant Commissioner for Client Support Service, together with copy of the Endorsement Form, certified true copy of the school ID and latest school Registration Form of the Regional Tax Quiz Winners aDSIHc For the information and compliance of all concerned. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue ANNEX A Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 Endorsement Form ANNEX B Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 List of Contestants ANNEX C Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 Consolidated List of Contestants ANNEX D Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 Registration Sheet ANNEX E Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 Score Sheet ANNEX F Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 List of Winners ANNEX G Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 List of Finalists ANNEX H Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 Contest Mechanics I. Elimination Round 1. The Contestants shall be given a questionnaire consisting of: i) 10 Easy questions worth 2 Points each; ii) 10 Average questions worth 4 Points each; and iii) 5 Problem Solving questions worth 8 Points each, for a total of 25 questions worth 100 Points. ATICcS 2. Reading and answering of the questionnaire can start only once the Quiz Master gives a signal to do so. 3. The Contestants shall answer the questionnaire in two (2) hours . After the two-hour period, writing of answer should stop and all questionnaires shall be given to the Proctors. 4. Wrong spelling shall be considered as an incorrect answer. 5. A Contestant who is found and proven to be cheating shall immediately be disqualified from the contest. 6. In case of questions/clarifications regarding the answers of the Contestants, a Committee shall decide on the validity of the answers given. 7. The decision of the Committee shall be considered as final and unappealable. 8. Only the Top 12 Contestants from the Elimination Round shall proceed to the Final Round. II. Final Round 1. The Final Round is composed of three (3) categories of questions, namely: 10 Easy Questions worth 5 Points each; 10 Average Questions worth 8 Points each; and 10 Difficult Questions worth 15 Points each. ETHIDa 2. The Point System shall be used in the Tax Quiz. This means that all the Points given per correct answer shall be added to determine the Total Score of each Contestant. 3. The Contestants shall answer the Easy Questions in 30 seconds, the Average Questions in 60 seconds and the Difficult Questions in 90 seconds. 4. Each question shall be read twice by the Quiz Master. 5. The Contestants shall start writing their FINAL answer to each question on the whiteboard provided to them at the first ring of the buzzer. On the second ring of the buzzer, the Contestants shall stop writing in the whiteboard. 6. The Contestants would then be asked to show their answers first to the audience before the Quiz Master announces the correct answer. 7. On the first instance that a Contestant starts writing before the first ring of the buzzer or did not stop writing at the second ring of the buzzer, he/she shall be given a warning. On the third violation of the said rule, the Contestant shall be disqualified from joining the contest. 8. Note taking while the question is being read by the Quiz Master and use of calculator shall be allowed only for Difficult questions involving computation. Please make sure that only the FINAL answer is written on the whiteboard. 9. Wrong spelling shall be considered as an incorrect answer. 10. In case of a tie, Tie Breaker Questions worth 10 Points each shall be asked until the tie is broken. The first Contestant to break the tie shall be declared as the winner of the coveted position. 11. Coaching from the audience shall not be tolerated. Violators of this rule shall be asked to leave the Tax Quiz premises immediately. 12. A Contestant who is found and proven to be cheating shall immediately be disqualified from the contest. For this purpose, Proctors are assigned to ensure that proper scoring and that no copying of answers and other forms of cheating shall occur. 13. In order to ensure proper scoring by the Tally Masters, the answer written in the whiteboard shall be erased only upon instruction of the Quiz Master. 14. In case of questions/clarifications regarding the answers of the Contestants, a Committee shall decide on the validity of the answers given. 15. The decision of the Committee shall be considered as final and unappealable. 16. The Top 3 Contestants in the Final Round (with the highest Score) shall be declared as the winners of the Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023.