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

June 6, 2023 REVENUE MEMORANDUM CIRCULAR NO. 67-2023 TO : All School Administrators (College Level), All Revenue Officials and Personnel Concerned and Others Concerned SUBJECT : Supplemental Guidelines for the Conduct of Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 Relative to the nationwide conduct of the Search for the Philippines' Brightest Buwis Masters (PBBM) of 2023 per Revenue Memorandum Circular (RMC) No. 64-2023, below are the Supplemental Guidelines relative to the said contest: DETACa 1. In view of the varying school calendars of colleges and universities, the dates for the conduct of the Search for Philippines' Brightest Buwis Masters (PBBM) of 2023 at the Regional Level (Regional Tax Quiz) shall be adjusted to June 26 to July 7, 2023 . The Regional Office shall select their preferred date of conduct of the Regional Tax Quiz within the said period. Consequently, adjustment in the dates of other activities was also made, as shown below. Activity Office Date Information drives in colleges/universities Revenue District Offices (RDOs) June 5-15, 2023 Deadline for submission of requirements to RDOs by college students ( i.e. , Endorsement Form, etc.) RDOs to accept submitted requirements from college students June 16, 2023 Conduct of preparatory activities for the conduct of the Regional Tax Quiz ( i.e. , Tax Quiz questions, venue, etc.) Regional Office, in coordination with RDOs June 5 to July 6, 2023 (depending on the date of conduct of Regional Tax Quiz) Regional Level (own conduct per region) Regional Offices, together with RDOs June 26 to July 7, 2023 (Regional Office to choose their own date of conduct) Submission of documentations of Regional Tax Quiz to the Internal Communications Division Regional Offices July 3 to 14, 2023 (should be within 5 days after the conduct of the Regional Tax Quiz) National Level (Championship Round) Client Support Service July 28, 2023 2. In addition, because many schools/universities might have already ended their 2nd Semester for SY 2022-2023 and are already on summer break, college students can still present/submit their Registration Form for 2nd Semester 2023 or Summer 2023, whichever is the latest Registration Form. College students who just graduated last semester shall still be allowed to join the Search for PBBM of 2023 . The deadline for submission of the requirements ( i.e. , Endorsement Form, etc.) to the RDOs by the college students is on June 16, 2023 . HEITAD 3. Aside from Plaques of Recognition, the Grand Winners of the Search for PBBM of 2023 (Championship Round) shall receive cash prizes as follows: Grand Champion P15,000.00 1st Runner-up P10,000.00 2nd Runner-up P5,000.00 4. The Regional Offices where the three (3) Grand Winners came from shall also receive Certificates of Appreciation. 5. Revision in the Contest Mechanics (Annex H of RMC No. 64-2023) was also made to clarify the use of calculator during the conduct of the Tax Quiz, among others. The revised/final Contest Mechanics to be used during the Regional Tax Quiz and the National Tax Quiz (Championship Round) is attached in this Circular. Except for the changes in the dates of conduct of the Regional Tax Quiz and its other related activities (as specified in No. 1 of this Circular) and the revision of the Contest Mechanics, all other provisions of RMC No. 64-2023 shall remain the same. For the information and compliance of all concerned. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue ATTACHMENT FINAL 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. aDSIHc 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. The use of calculator is allowed. 6. Contestants shall not be allowed to bring/use their cellphone during the Tax Quiz proper. 7. A Contestant who is found and proven to be cheating shall immediately be disqualified from the contest. 8. In case of questions/clarifications regarding the answers of the Contestants, a Committee shall decide on the validity of the answers given. 9. The decision of the Committee shall be considered as final and unappealable. 10. 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. 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 and the answer given shall not be considered. On the third violation of the said rule, the Contestant shall be disqualified from joining the contest. 8. The use of calculator is allowed. 9. Wrong spelling shall be considered as an incorrect answer. 10. Contestants shall not be allowed to bring/use their cellphone during the Tax Quiz proper. ATICcS 11. 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. 12. Coaching from the audience shall not be tolerated. Violators of this rule shall be asked to leave the Tax Quiz premises immediately. 13. 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. 14. 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. 15. In case of questions/clarifications regarding the answers of the Contestants, a Committee shall decide on the validity of the answers given. 16. The decision of the Committee shall be considered as final and unappealable. 17. 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.