Supplemental Guidelines Relative to the Development of a Computerized Personnel Information System Under RMO 28-86 and Prescribing a Grading System or the Evaluation of Qualifications of Revenue Enforcement Officers Designated as Revenue Examiners

January 30, 1987 REVENUE MEMORANDUM ORDER NO. 05-87 SUBJECT : Supplemental Guidelines Relative to the Development of a Computerized Personnel Information System Under RMO 28-86 and Prescribing a Grading System or the Evaluation of Qualifications of Revenue Enforcement Officers Designated as Revenue Examiners TO : Assistant Commissioners, Regional Directors, Division Chiefs, Revenue District Officers, Chiefs of Sections, Chiefs of Branches and Others Concerned I. Objectives: This Order is issued to: A. Prescribe a grading system in the evaluation of Revenue Enforcement Officers, designated as Revenue Examiners, thereby ensuring a fair evaluation of their qualification for promotion purposes; B. Provide supplemental guidelines in the preparation of performance ratings of examiners as prescribed in RMO 14-81; and C. Facilitate the establishment of a computerized Personnel Information System (PIS) to be used as guide in the ranking of Revenue Enforcement Officers designated as Revenue Examiners. II. Guidelines: In order to achieve these objectives, a grading system is hereby adopted in rating the factors for promotion for Revenue Enforcement Officers designated as Revenue Examiners , as prescribed by the Civil Service Rules on Promotion (GSC Resolution No. 83-343.) A. Factors Considered Under the aforesaid rule, the following are to be considered in determining the competence and qualifications of employees: 1. Performance - This shall be based on the last two performance ratings of the employee. However, no employee shall be considered for promotion unless the last two performance ratings are at least satisfactory. 2. Education - This shall include the educational background and scholastic honors received by the employee. Education must be relevant to the duties of a Revenue Enforcement Officer. The minimum requirement is a Bachelor's Degree in Commerce or Business Administration, Accounting Major or Bachelor of Laws with 18 units in Accounting. 3. Work Experience and Outstanding Accomplishments - These shall include occupational history, work experience and accomplishments worthy of special commendation. 4. Eligibility - This shall include the examinations given by the Civil Service Commission, the board of Accountancy for Accountants and the Supreme Court for Lawyers. cd 5. Trainings and Seminars - These shall include the successful completion of relevant training courses, scholarships, training grants and seminars, both local and abroad. 6. BIR Examinations - These shall include the Supervisory and Competency Examinations given by the bureau. 7. Seniority - Only in cases where 2 or more candidates obtain equal points shall the factor of seniority in the position be taken into account. B. Weights Assigned For purposes of comparing competence of candidates for promotion, the following weights shall be assigned to the above listed factors: 1. Performance 40 pts. 2. Educational Qualifications 15 pts. 3. Work Experience 15 pts. 4. Eligibility 10 pts. 5. Training and Seminars 10 pts. 6. BIR Examinations 10 pts. 100 pts. ====== III. Procedures in Determining Scores: Weight scores shall be determined as follows: A. Performance (refer to Annex A for the format of the Performance Report ) Performance shall have a maximum total weight of 40 points. The following factors shall be considered in determining points earned by a Revenue Enforcement Officer designated as Revenue Examiner. 1. Number of cases finished: 10 points Investigation of cases by examiners are considered finished only after the report of investigation shall have been completed and officially submitted. cdt Cases shall include Letters of Authority and Returned Cases. Computation: Number of Cases finished for the period ______________________________ x 10% Numbers of cases assigned including cases pending as of the previous period. 2. Audit Effort: 20 points Only cases finished for the period shall be considered in grading audit effort. Computation: Total Basic Deficiency Tax ____________________ x 20% Total Tax Due per return + Total Basic Deficiency Tax. 3. Other Assignments: 5 points a) Referrals: 2 points Computation: Number of referrals finished for the period ------------ x 2% Number of referrals assigned for the period including those pending as of the previous period. b) Quality of Work: 3 pts. Computation: 10 points less 1 point for every number of returned cases for the period. ------------ x 3% 10 This means that the maximum number of returned cases is 10. 4. Other Factors: 5 points This includes job attitude, cooperation, public relations, potential, personality traits and punctuality and attendance. The rater shall use his judgment and discretion in assigning points for other factors. To derive the total points for Performance, add all points computed for 1, 2, 3, and 4. B. Educational Qualification Educational qualification shall have a maximum weight of 15 points. The minimum educational qualification requirement for Revenue Enforcement Officers designated as Revenue Examiner is B.S. in Commerce/Business Administration, major in accounting or Bachelor of Laws, with 18 units in accounting. Additional relevant education shall be given proportional additional points. Hence, depending on the Revenue Enforcement Officer's educational qualification, he may be given points based on the following: cd BSC/BSBA Major 5 pts. in Accounting or LLB with 18 units of Accounting BSC/BSBA Major 8 pts. in Accounting and LLB BSC/BSBA other 2 pts. than Accounting as Major MBPA, MBA, MGM 5 pts. graduated; 4 pts., academic requirements completed; 3 pts., 19-36 units completed; 2 pts., 7-18 units completed; 1 pt., 6 units completed; If graduated with 2 pts. honor C. Work Experience Work experience shall be given a maximum weight of 15 points. 1. Within BIR: 12 pts. If the assignment has been with the enforcement group (assessment, collection, specific tax) one (1) point shall be credited for every year of service in excess of one year. cd i Example: 3 years experience 2 pts. 4 years experience 3 pts. If the assignment has been outside the enforcement group, one half (1/2) point shall be given for every year of service in excess of one year. Example: 2 years experience 5 pt. 3 years experience 1.0 pt. The total weight or number of points shall not exceed 12 points. 2. Outside BIR: 3 pts. Relevant work experience outside BIR shall be given one half (1/2) point for every year of service in excess of one year. This relevant work experience shall be presented in a service record properly certified by an authorized official of the company or institution where the Revenue Enforcement Officer had been employed. D. Eligibility Eligibility shall have a maximum weight of 10 points. The following points are assigned to the pertinent civil service eligibility: CPA and BAR 10 pts. Certified Public Accountant 8 pts. BAR 8 pts. Career Service Professional and other appropriate second level eligibilities 6 pts. The total points for this factor shall not exceed 10 points. E. Relevant Trainings and Seminars Relevant training and seminars shall have a maximum weight of 10 points. 1. Within BIR: maximum of 8 points. a) Local: 6 points Points may be assigned as follows: - Basic course for Revenue Examiners 3 pts. - If among the top 10, additional point 1 pt. - Training courses in Management such as, Middle Management Development Program, Executive Development Program 2 pts. (one point for each course not to exceed 2 points) b) Abroad: 2 pts. Examples of relevant training/seminar taken abroad are: Comprehensive Course for the Development of tax administrators (U.S.), Seminar for Senior Tax Officers (JICA), etc. 2. Outside BIR; maximum of 2 points F. BIR Examinations BIR Examinations shall have a maximum weight of 10 points assigned as follows: cd i 1. Proficiency 9 pts. Exam for Revenue Examiners (non-supervisory positions) If among the 1 pt. top 10, additional point 2. Supervisory 9 pts. Examination (for Revenue Enforcement Officer with supervisory positions) If among the 1 pt. top 10, additional point The Examination Committee shall set-up standards in the computation of passing marks for the different types of examinations and shall then forward all results of examinations to the Personnel Division for input to the personnel data base. IV. Specific Instructions: A. Performance Report All heads of offices, divisions and units performing assessment function shall accomplish a Performance Report using the format presented in Annex A. This report shows a list of Revenue Enforcement Officers designated as Revenue Examiners assigned therein and their corresponding grades on Performance resulting from the computations set forth in Part III-A of this Order. The Performance Report shall be used as basis for the performance ratings of Revenue Examiners under RMO 14-81, for the semester ending December 1986 and every semester thereafter. To conform with the Performance Appraisal System prescribed by the Civil Service Commission, points earned under the BIR evaluation system would be translated to the equivalent rating under the Performance Appraisal System as indicated hereunder: PAS Equivalent Adjectival Details Points Equivalent An examiner obtaining a total point score of: 36-40 pts. 10 Outstanding 26-35 pts. 8 Very Satisfactory 20-25 pts. 6 Satisfactory 10-19 pts. 4 Fair 1-9 pts. 2 Unsatisfactory The Performance Report shall be submitted to the Personnel Division, together with other requirements under NPAS, not later than 60 days after the end of the semester being rated. cd B. The scores for the other factors on competence for promotional purposes, i.e., Educational Qualification, Work Experience, Eligibility, Training and Seminars, and BIR Examinations shall be generated under the computerized PIS using the Personal Data Sheet as required under RMO 28-86 as basic document. V. Effectivity: This Order shall take effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner