Policies and Procedures for Scholarships in a Masteral Degree in Tax Management in the University of the Philippines in the Visayas

February 4, 1998 REVENUE MEMORANDUM ORDER NO. 05-98 SUBJECT : Policies and Procedures for Scholarships in a Masteral Degree in Tax Management in the University of the Philippines in the Visayas Pursuant to the provisions of Civil Service Commission's Memorandum Circular No. 13, Series of 1992, re: establishment of educational support program in government agencies which aims to financially assist permanent employees to complete their bachelor's degree and/or pursue post-graduate studies, this RMO is prescribed and the following policies and procedures are hereby promulgated. I. OBJECTIVES: This Order is issued to: A. Strengthen the professionalization of the revenue service; B. Provide opportunities for personal and professional development of deserving employees; C. Prescribe the policies, guidelines and procedures relative to the screening, selection and grant of scholarships; D. Set forth the obligations and responsibilities of the grantee and the counterpart support of the Bureau. II. GENERAL POLICIES AND GUIDELINES: In order to attain these objectives, A. The Bureau of Internal Revenue (BIR) and the University of the Philippines (UP) in the Visayas have agreed in a Memorandum of Agreement (MOA) dated January 29, 1996 to mutually share in the development and implementation of the course Master of Management in Tax Management Program (MMTMP). B. The said program shall be offered and implemented by the following UP Visayas units to serve the corresponding Revenue Regions (RRs): 1. UP Visayas College of Management for RR No. 11, Iloilo City and RR No. 12, Bacolod City; 2. UP Cebu College for RR No. 13, Cebu City; and 3. UP Tacloban College for RR No. 14, Tacloban City. C. The officials and employees of the BIR in any of the revenue regional/district offices in the Visayas region may apply for entrance to the MMTMP. A maximum of twenty (20) BIR personnel from each of the four (4) aforementioned regions shall be chosen every school year for the said program. The UP Visayas shall open the said program to non-BIR personnel only in cases where the 20 slots per region is not availed by Bureau personnel. D. If there are more than twenty (20) qualified grantees in one (1) region, the incumbents of positions which require a masteral degree shall be given priority. A priority of ranking for the scholars are as follows: 1. Director; 2. Assistant Director; 3. Division Chief/Revenue District Officer and 4. Assistant Division Chief/Assistant Revenue District Officer. All other qualified candidates will be considered for the next/succeeding school year. III. QUALIFICATIONS/REQUIREMENTS FOR APPLICANTS: 1. The applicants must have the following qualifications: a. A permanent appointment at the time of filing the application; b. Bachelor's degree from a College or University of good standing; c. General Weighted Average (GWA) not lower than 2.50; d. Very Satisfactory (VS) performance rating for the last two (2) consecutive rating periods; e. No pending criminal/administrative case; f. No pending or unfinished scholarship grant-foreign or local with any private or government institutions; g. Must have completed the obligatory service required by previous grants; and h. In good health. 2. The applicant shall submit the following requirements: a. Transcript of records; b. Clearance from Sandiganbayan/Internal Security Division (ISD); c. Medical Certificate with current chest x-ray result validated by the Medical and Dental Division (MDD) in the National Office. 3. Applicants shall submit two (2) certified true copies of aforementioned requirements to the HRMU of their respective regions. IV. SCREENING OF APPLICANTS: The screening of applicants shall be done as follows: 1. The BIR and UP in the Visayas shall both administer the screening and selection of applicants for the said program. 2. A Masteral Program Scholarship Committee (MPSC) shall be created and constituted as follows: Chairperson - Head Revenue Executive Assistant Human Resource Development Service Vice-Chairperson - Head Revenue Executive Assistant Financial and Administrative Service Regional Directors Assistant Regional Directors Members - Chief, Career Management Division Chief, Personnel Division Chief, Training Division Chief, Accounting Division Chief, Budget Division The MPSC thru the Regional Director/Assistant Director shall be responsible for the initial screening and selection of BIR personnel and applicant in the respective Regional Offices and indorsement to U.P. in the Visayas for final screening. All applicants will be scheduled for an interview by the MPSC/RD/Asst. RD as an integral part of the screening process. The list of selected applicants will be transmitted by the MPSC to UP in the Visayas for final screening. 3. The Training Division, HRDS shall secure a list of prospective grantees from the region for submission to the MPSC. 4. The Personnel Division (PD) shall validate the applicants' respective positions, educational background and performance records vis-a-vis requirements. 5. The BIR thru HRDS shall transmit the result of its screening to UP Visayas. 6. The UP Visayas shall submit to the BIR thru MPSC, the final list of personnel to be admitted to the program. 7. The MPSC shall furnish the FAS of the said list. The FAS shall take charge of funding and making the necessary appropriation for actual cost and other benefits of the grantees. V. TERMS AND CONDITIONS OF THE PROGRAM: A. The Obligations of the Grantee 1. The employee selected to enroll in the masteral program shall be required to sign a Masteral Scholarship Contract. The following are the obligations of the grantee as stated in the said contract: a. Completion of requirements of the MMTMP within two (2) consecutive years; b. Payment of other expenses (i.e., cost of transportation) which are not covered by the scholarship program; c. Submission of a True Copy of Grades (TCG) to the Regional Office concerned thru the HRMU at the end of every semester/trimester or summer session, duly certified by the Registrar of the College/University; d. Service to the Bureau for a period of two (2) years after completion of the program. e. Payment of pertinent fees, through salary deduction, for actual fees incurred during the entire course which shall commence immediately after the grantee has completed all academic requirements of the program. Such deductions shall be equally distributed over a period of twenty four (24) months. f. In case of failure to meet the academic requirements or discontinuance of the course, the grantee employee shall be required to refund all expenses advanced by the Bureau. Such deductions shall be equally distributed over a period of twelve (12) months which will start two (2) months after receipt of notice from the Human Resource Management Unit (HRMU). g. If the grantee incurs a grade of "incomplete", the requirement/s for completion shall be submitted or complied with during the next semester or next two trimesters. Failure to do so will mean cancellation of the scholarship grant and payment of the full amount corresponding to the expenses incurred by the Bureau. h. In case of a failing grade in any subject taken, the scholarship grant shall be cancelled and the grantee shall be required to immediately pay the full amount corresponding to the expenses incurred by the Bureau. 2. The grantee shall be subject to existing University (UP in the Visayas) rules and regulations on admission and retention which covers admission, examination, transfer credits, unit loading, grading system, leave of absences, maximum residency, etc. 3. The grantee shall submit at the end of the course copies of his masteral thesis and relevant research papers to the HRMU for eventual turnover to the BIR Library. B. Obligations of the Bureau 1. A study-now/pay-later policy shall be applicable during the start of every semester/trimester and extended to all employees enrolled in the program to pay for whatever actual and incidental expenses they might encounter in fulfilling their academic requirements. This shall cover all the pertinent fees indicated in the student's registration form. All other incidental expenses shall not exceed five hundred pesos (P500.00) for every semester/trimester or summer session. 2. Under this scheme, the BIR shall pay initially one hundred percent (100%) of all fees as assessed by the College/University (tuition fee, miscellaneous fee, library fee, adviser's fee, etc.) and up to one hundred percent (100%) of anticipated incidental expenses as declared by the employee. The actual cost shall be defrayed and sent directly to the College/University. The amount allocated for incidental expenses shall be based on the employee's estimate which may be one hundred percent (100%) of anticipated costs or a portion thereof depending on his needs and shall be sent directly to the employee concerned. 3. The BIR shall shoulder the actual fees charged to regular students of the top three (3) scholars from each Visayas Region with the highest General Weighted Average (GWA) as certified by the College/University to be determined after the completion of the program. 4. The Human Resource Management Unit (HRMU) of the respective regions shall monitor the performance of their grantees. The top three grantees with highest GWA after completion of the program shall not be required to refund the money advanced by the Bureau as a form of recognition for their exemplary academic performance. The HRMU thru the Regional Director concerned shall likewise inform the Financial and Administrative Service (FAS) and Career Management Division, Human Resource Development Service (HRDS) of the academic standing/performance of their grantee for every semester/trimester for the same purpose. C. Obligations of the University 1. In coordination with the BIR, screen and select qualified applicants to the program. 2. Submit to the BIR thru MPSC, the final list of personnel to be admitted to the program. 3. Furnish the BIR, thru the MPSC, a certified list of the top three (3) BIR grantees based on their General Weighted Average (GWA), after each semester/trimester and upon completion of the program. VI. EFFECTIVITY This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue