Implementation Policies, Guidelines and Procedures on the Trainer Assignment Program (TAP) for the Mass Rollout of the Integrated Tax System (ITS)

January 7, 1998 REVENUE MEMORANDUM ORDER NO. 07-98 TO : All Internal Revenue Offices and Others Concerned SUBJECT : Implementation Policies, Guidelines and Procedures on the Trainer Assignment Program (TAP) for the Mass Rollout of the Integrated Tax System (ITS) I. OBJECTIVES This order is issued to: 1. Ensure that there are enough Integrated Tax System (ITS) trainers to support the ITS mass rollout. 2. Define the strategy for sourcing ITS trainers. 3. Set guidelines and procedures for the implementation of the Trainer Assignment Program (TAP). 4. Define the roles and responsibilities of the groups involved in the implementation of the TAP. II. DEFINITION OF TERMS 1. Trainer Pool The available supply of ITS trainers. The trainer pool shall be composed of Course Conduct Coordinators and ITS trainers. 2. Trainer Nominee A BIR person to be nominated by the Regional Director, Revenue Data Center (RDC) Head, or Service Chief for assignment as an ITS trainer. Trainer nominees shall become ITS trainers only upon their acceptance by the Training Management Office (TMO) and after attending all required training courses for ITS trainers. 3. ITS Trainer A trained BIR person who shall be given the responsibility of delivering an ITS training course conduct. Each ITS trainer shall specialize in at least one ITS training course. 4. Course Conduct Coordinator An experienced ITS trainer who shall be permanently assigned to the TMO. Each Course Conduct Coordinator shall be responsible for coordinating and monitoring the conducts of at least one ITS training course. 5. Trainer Commitment The number of BIR personnel that a BIR office must provide for assignment as ITS trainers. 6. Trainer Deferment A request by a trainer for postponement of his/her scheduled delivery of training. III. IMPLEMENTATION POLICIES AND GUIDELINES A Trainer Assignment Program (TAP) shall be implemented to source and identify ITS trainers from the National Office (NO), Regional Offices (ROs), RDCs, and Revenue District Offices (RDOs) nationwide. Under this program, the responsibility for ensuring that there shall be enough ITS trainers for the duration of the mass rollout period is distributed between the TMO and all BIR offices. The following policies and guidelines shall be complied with in the implementation of the TAP: 1. Regional Directors shall be held responsible for ensuring that all personnel in the RO and RDOs within their jurisdiction comply with the policies, guidelines, and procedures contained in this Revenue Memorandum Order (RMO). 2. RDC Heads shall be held responsible for ensuring that all personnel in their respective RDCs comply with the policies, guidelines, and procedures contained in this Revenue Memorandum Order (RMO). cdll 3. Service Chiefs shall be held responsible for ensuring that all personnel in the NO comply with the policies, guidelines, and procedures contained in this Revenue Memorandum Order (RMO). 4. Regional Directors, RDC Heads, and Service Chiefs shall be required to identify trainer nominees to meet their offices' trainer commitment. This shall be a requirement for ITS rollout. 5. BIR personnel interested in being accredited as an ITS trainer should formally communicate their interest to the TMO and to their Regional Director, RDC Head, or Service Chief. 6. Trainer nominees shall be screened and accepted by the TMO following the selection criteria established in this RMO. 7. ITS trainers sourced through the TAP shall be considered part of the ITS trainers pool and shall be scheduled to deliver training on an as needed basis. 8. ITS trainers shall be exempted from performing their tasks, functions, and responsibilities in their mother unit (e.g., Taxpayer Record Update related activities, tax mapping, etc.) for the duration of their Revenue Special Order (RSO) without sanctions and penalties. 9. All approved requests for deferment by ITS trainers shall be submitted to the TMO for validation at least one month before the start of their RSO. 10. Regional Directors, RDC Heads, Service Chiefs, and ITS trainers concerned shall be responsible for making arrangements for a replacement ITS trainer in the event that the ITS trainers' request for deferment is approved. This replacement ITS trainer shall come only from the comprehensive list of ITS trainers to be provided by the TMO and should be qualified to deliver the same training course to be delivered by the ITS trainer that he/she is replacing. 11. All complaints and suggestions of ITS trainers associated with the implementation of TAP shall be communicated to their Course Conduct Coordinators for immediate action and resolution. IV. PROCEDURES A. Distribution of Trainer Commitments The TMO shall calculate and inform all Regional Directors, RDC Heads, and Service Chiefs of their respective offices' trainer commitment. B. Nomination and Selection of ITS trainers 1. Regional Directors, RDC Heads, and Service Chiefs shall identify trainer nominees using the following selection criteria: a) Have at least one year experience in his/her field of expertise; b) Have a field of expertise that shall be the same as the training course to be conducted (i.e., a Revenue Officer for Assessment should teach the Assessment Course); c) Have had a rating of very satisfactory (VS) for the 2 consecutive rating periods immediately preceding their nomination; d) Be available for the duration of the assignment as indicated in the guidelines of this RMO. 2. Regional Directors, RDC Heads, and Service Chiefs shall ensure that each trainer nominee is provided with an ITS Trainer Nomination Form (refer to ATTACHMENT A). 3. The trainer nominee shall accomplish the ITS Trainer Nomination Form and submit this form to their Regional Director, RDC Head, or Service Chief. 4. The Regional Director, RDC Head, or Service Chief concerned shall sign and submit the ITS Trainer Nomination Form/s to the TMO within five (5) working days of being informed of their region's trainer commitment. 5. The TMO shall screen and accept trainer nominees based on the selection criteria established in this RMO. 6. The TMO shall inform the Regional Directors, RDC Heads, Service Chiefs and trainer nominees concerned of the trainer nominees' acceptance or non-acceptance as ITS trainers. Regional Directors, RDC Heads, and Service Chiefs shall continue to identify trainer nominees until their respective offices meet their trainer commitment. C. Scheduling of ITS Trainers 1. The TMO shall schedule each ITS trainer to deliver a particular training conduct. 2. The TMO shall schedule each ITS trainer to attend their required ITS training course/s for ITS trainers, if necessary. 3. The TMO shall inform each ITS trainer of the training courses that he/she is scheduled to attend and deliver, if necessary. 4. Each ITS trainer shall confirm his/her attendance and availability to deliver his/her scheduled training conducts using the ITS Trainers Confirmation Form (refer to ATTACHMENT B) within three (3) days of being informed of their schedule. llcd 5. The TMO shall prepare and process the Revenue Special Orders (RSOs) for the ITS trainers. 6. The TMO shall prepare a comprehensive list of ITS trainers and provide all Regional Directors, RDC Heads, and Service Chiefs with a copy of this list. D. Travel Logistics 1. The ITS trainers shall accomplish the necessary vouchers to process their travel allowance and per diem. 2. The ITS trainers shall submit the accomplished vouchers and the following documents to their Regional Human Resource Management Unit (HRMU) for trainers assigned to the regional or to the TMO for trainers assigned to the National Office: a) Signed RSO b) Travel itinerary 3. The Regional HRMU or TMO shall receive, process, and follow-up the ITS trainers vouchers. 4. The Regional HRMU or TMO shall inform the concerned ITS trainers when their travel allowance and per diem can be picked-up. 5. Each ITS trainer shall pick-up their travel allowance and per diem from the Regional HRMU or TMO. 6. Each ITS trainer shall make their own travel arrangements to and from the training location. E. Trainer Deferment 1. The ITS trainer shall make an official request for deferment from their Regional Director, RDC Head, or Service Chief. 2. The Regional Director, RDC Head, or Service Chief concerned shall approve or disapprove the ITS trainer's request for deferment. 3. If the Regional Director, RDC Head, or Service Chief concerned approves the ITS trainer's request for deferment, the Regional Director, RDC Head, Service Chief, and the ITS trainer concerned shall make arrangements with a replacement trainer from the comprehensive list of ITS trainers. The name of the replacement ITS trainer must be indicated on the ITS Trainers Confirmation Form. 4. The ITS trainer shall inform the TMO of his/her request for deferment using the ITS Trainer Confirmation Form. Only requests for deferment signed by the ITS trainer's Regional Director, RDC Head, or Service Chief and submitted to the TMO one month before the start of the ITS trainer's RSO shall be entertained by the TMO. 5. The TMO shall validate the qualifications of the replacement ITS trainer within three (3) working days of receipt of the ITS Trainer Confirmation Form. 6. The TMO shall inform the Regional Director, RDC Head, Service Chief, and ITS trainer concerned if the replacement ITS trainer is qualified or not qualified to deliver the particular training course. If the replacement ITS trainer is not qualified, the Regional Directors, RDC Heads, and Service Chiefs shall be required to make arrangements with other ITS trainers until a qualified and available replacement is found. F. Travel Liquidation 1. Each ITS trainer shall prepare the following documents for travel liquidation: a) Certificate of Appearance b) Certification of travel completed c) Travel itinerary d) Plane ticket and/or Reimbursement Expense Receipt 2. Each ITS trainer shall submit his/her documents for travel liquidation to the Regional HRMU or TMO. 3. The Regional HRMU or TMO shall process and submit the ITS trainers travel liquidation to the Accounting Division. G. ITS Trainers Honoraria 1. The TMO shall prepare and process the ITS trainers Certificates of Appearance. 2. Each ITS trainer shall submit the following documents to the TMO to process their honorarium: a) Certificate of Appearance b) Signed RSO 3. The TMO shall process and follow-up the ITS trainers honorarium, provided that all necessary documents have been submitted. 4. The TMO shall inform each ITS trainer when his/her honorarium can be picked-up. 5. Each ITS trainer shall pick-up his/her honorarium at his/her convenience. V. ROLES AND RESPONSIBILITIES A. TMO Before Delivery of Training 1. Calculate and inform all Regional Directors, RDC Heads, and Service Chiefs concerned of their region's trainer commitment; 2. Screen and accept trainer nominees based on the established selection criteria; 3. Inform the Regional Directors, RDC Heads, Service Chiefs, and trainer nominees concerned of the trainer nominees' acceptance or non-acceptance as ITS trainers; 4. Prepare a comprehensive list of accepted ITS trainers and provide all Regional Directors, RDC Heads, and Service Chiefs with a copy of this list; 5. Make arrangements for the ITS trainers accommodations for the duration of the ITS trainers RSO. 6. Schedule each ITS trainer to deliver at least three (3) training conducts; 7. Schedule each ITS trainer to attend their required ITS training course/s for ITS trainers; 8. Inform each ITS trainer of the training courses that he/she is scheduled to attend and deliver; 9. Prepare and process the RSOs for the ITS trainers; 10. Receive, process, and follow-up the vouchers for travel allowance and per diems of ITS trainers assigned at the NO; 11. Inform the concerned ITS trainers when their vouchers can be picked-up; 12. Validate the qualifications of the replacement ITS trainer to deliver the particular training course; 13. Inform the Regional Director, RDC Head, Service Chief, and ITS trainer concerned if the replacement ITS trainer is qualified or not qualified to deliver the particular training course. After Delivery of Training 1. Process and submit the ITS trainer's travel liquidation to the Accounting Division; 2. Prepare and process the ITS trainers Certificates of Appearance; 3. Prepare and process the ITS trainers Certificates of Appreciation; 4. Prepare and process the ITS trainers certification of travel completed; 5. Forward the ITS trainers documents to the Accounting Division at the NO; 6. Process and follow-up the ITS trainers honorarium; 7. Inform each ITS trainer when his/her honorarium can be picked-up. The TMO shall also perform other roles and responsibilities that shall be defined by the Head of the Human Resource Development Service. B. Regional Director, RDC Head, and Service Chief Before Delivery of Training 1. Identify trainer nominees using the established selection criteria; 2. Ensure that each trainer nominee is provided with an ITS Trainer Nomination Form; 3. Sign and submit the ITS Trainer Nomination Form/s to the TMO; 4. Approve or disapprove the ITS trainer's request for deferment; 5. Make arrangements with a replacement trainer in the event of an approved ITS trainer's request for deferment. C. Trainer Nominee Before Delivery of Training 1. Accomplish the ITS Trainer Nomination Form; 2. Submit the ITS Trainer Nomination Form to their Regional Director, RDC Head, or Service Chief D. ITS Trainer Before Delivery of Training 1. Confirm attendance and availability to deliver his/her scheduled training conducts using the ITS Trainer Confirmation Form; 2. Accomplish and submit the necessary vouchers and documents to process the travel allowance and per diems to their Regional HRMU for regional trainers or to the TMO for trainers assigned to the NO; 3. Pick-up vouchers from the Regional HRMU or TMO; 4. Make travel arrangements to and from the training location; 5. Make arrangements with a replacement trainer in the event of an approved request for deferment; 6. Attend all scheduled ITS trainer training courses and trainer preparation meetings. Delivery of Training 1. Deliver scheduled training course/s; 2. Report all technical problems (e.g., network connections, hardware, software, etc.) to the Course Conduct Coordinator; 3. Accomplish and submit System Investigation Reports (SIRs) for all problems, issues, updates, or enhancements concerning the training database to the Course Conduct Coordinator; 4. Report all issues, updates, or enhancements concerning the course content to the Course Conduct Coordinator. After Delivery of Training 1. Write and submit a post training report; 2. Ensure that all training materials and equipment used during the training conduct are in good working condition; 3. Prepare and submit the necessary documents for travel liquidation to the Regional HRMU; 4. Prepare and submit the necessary documents to process the honorarium to the TMO; 5. Pick-up the honorarium from the designated location; 6. Communicate all complaints and suggestions associated with the implementation of the TAP to his/her Course Conduct Coordinator. The ITS trainer shall also perform other roles and responsibilities that shall be defined by the TMO. E. Course Conduct Coordinator Before Delivery of Training 1. Ensure that all training materials and equipment necessary for the training conduct is prepared; 2. Ensure that the ITS trainers receive and attend all required ITS trainer training courses and trainer preparation meetings. Delivery of Training 1. Coordinate and monitor the conducts of their assigned training course; 2. Resolve all immediate technical problems encountered during the training conducts; 3. Resolve all immediate problems or issues concerning the training database. After Delivery of Training 1. Ensure that ITS trainers submit their post training reports; 2. Consolidate and forward all technical problems to the Technical Coordinator; 3. Consolidate and forward all SIRs concerning the training database to the Technical Coordinator; 4. Consolidate and forward all issues, updates, or enhancements concerning the course content to the User Support and Maintenance Team (UMT) team leader; 5. Resolve all complaints and suggestions of ITS trainers associated with the implementation of the TAP. The Course Conduct Coordinator shall also perform other roles and responsibilities that shall be defined by the TMO. F. Regional HRMU Before Delivery of Training 1. Receive, process, and follow-up the ITS trainers vouchers for travel allowance and per diem; 2. Inform the concerned ITS trainers when their vouchers can be picked-up. After Delivery of Training Process and submit the ITS trainers travel liquidation to the Accounting Division. The Regional HRMU shall also perform other roles and responsibilities that shall be defined by the Head of the Human Resource Development Service. VI. INCENTIVES ITS trainers shall receive the following incentives: 1. Honorarium (pending the results on the request for ITS trainers exemption from the discontinuance of the Austerity Program). 2. Daily allowance (as prescribed under Executive Order 248). 3. Inclusion of their ITS trainer assignment in their personnel (201) file. 4. Inclusion of their ITS trainer evaluation during performance appraisal. 5. Inclusion in the promotable list. 6. Accreditation as an ITS trainer. VII. REPEALING CLAUSE All revenue issuances and/or portion(s) thereof that are inconsistent herewith are hereby revoked and/or amended accordingly. VIII. EFFECTIVITY This order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue ATTACHMENT A