Setting Up a Roster of Candidates for Some Supervisory Positions in the Bureau

March 31, 1982 R EVENUE MEMORANDUM ORDER NO. 09-8 2 SUBJECT : Setting Up a Roster of Candidates for Some Supervisory Positions in the Bureau TO : All Internal Revenue Officials and Others Concerned I. RATIONALE The lack of an updated roster of qualified candidates for supervisory positions is one of the causes for delay in the filling up of resulting vacancies in the Bureau. The Offices of the Commissioners and Deputy Commissioners continue to receive recommendations solicited by employees, which interfere with the judicious selection of qualified personnel for a particular position. This is inspite of issuances prohibiting this practice. cd i For a more effective management of its human resources and to establish a career pattern for revenue personnel to pursue, the Bureau shall take positive steps to institute a National Tax Service. II. OBJECTIVES In preparation for the establishment of a National Tax Service which shall spell out recruitment requirements and promulgate an impersonal and rational promotion system, this Order is issued for the following purposes: 1. Prescribe a procedure by which only qualified personnel shall be considered for certain supervisory positions; and 2. Establish guidelines for setting up a roster of qualified personnel for given positions so that when a vacancy occurs, there would be ready source of candidates for consideration. III. POLICIES AND PROCEDURES In order to attain the aforementioned objectives, the following policies and procedures are hereby promulgated for compliance by all concerned: A. Positions Involved - The following positions shall be subject to the selection procedure prescribed in this Order: 1. Division Chiefs Asst. Division Chiefs 2. Chiefs of Branches Asst. Branch Chiefs 3. Revenue District Officers Asst. Revenue District Officers 4. Section Chiefs 5. Group Supervisors/Zone Supervisors B. Selection Procedure - 1. The roster of candidates for a particular position shall include internal revenue personnel who: a) pass the written examination given for the particular position; b) successfully complete the training course prescribed for the particular group of supervisory positions; and c) qualify in an oral interview to be conducted by a panel created for the purpose. 2. The qualifications of those who can take the written examination are shown in the attached Appendix "A". 3. Candidates who qualify for an assistant's position have to go through the whole selection process to be included in the roster of eligibles for the next higher level of executive position. 4. The examination shall be administered by a Committee to be created by the Commissioner. The Committee shall also screen applicants for examination. 5. Examinations shall be given every three years or whenever there is a need for more candidates for given positions. 6. The Training Program shall be developed by the Chief, Career Development Division in close consultation with the Revenue Service Chief concerned and with the Financial and Management Service. 7. The Commissioner shall name the officials who shall constitute the Interview Panel. C. Incumbents - Incumbents of positions specified in paragraph III A of this Order shall take initial scheduled examination so that they can be included in the roster. aisa dc IV. EFFECTIVITY This Order takes effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner DIVISION CHIEF 1. Must be a holder of an ACRO III, or any other item of equivalent rank and salary; 2. a. Candidates for Division Chiefs under the Sector Operations, National Assessment, Collection and Specific Tax Offices must be a CPA or a Lawyer with 18 units of Accounting and at least 24 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general or specialized experience in 3-A below; b. Candidates for Division Chiefs under the Legal Office and the Policy Division of the Planning & Policy Service must be a Lawyer with 24 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general or specialized experience in 3-A below; and c. Candidates for Division Chiefs under the services or offices not included in No. 2 (a & b) above except the Chief, Accounting Division who must be a CPA, must at least be a holder of a relevant Baccalaureate degree with at least 24 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general and specialized experience in 3-A below. 3. Candidates falling under No. 2 (a & b) above must have a minimum of six (6) years of general experience and four (4) years of specialized experience in tax administration and enforcement while those falling under 2(c) must have a minimum of six (6) years general experience and four (4) years specialized experience relevant to the nature of work of the division to which he/she is being considered. Four years of the total experience must be in a supervisory capacity. A. Provided , that three (3) years of the general experience and one (1) year of the specialized experience may be substituted by any of the following undertaking to meet the minimum period of experience required above at the rate of 6 months for every: a) one-month or more relevant training grant abroad b) 50 hours or more of relevant in-service training course c) one academic year of formal study leading to a graduate degree in taxation. 4. Must have shown proficiency and dedication to his work as attested to by his superior; and 5. Must be of good moral character and must not have any criminal or administrative record nor any pending case against him. casia ASSISTANT DIVISION CHIEF 1. Must be a holder of CRO I or a Supervising Revenue Examiner III or any other item of equivalent rank and salary; 2. a. Candidates for Asst. Division Chiefs under the Sector Operations, National Assessment, Collection, and Specific Tax Offices must be a CPA or a Lawyer with 18 units of Accounting and at least 21 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general or specialized experience in 3-A below; b. Candidates for Asst. Division Chiefs under the Legal Office and the Policy Division of the Planning & Policy Service must be a Lawyer with 21 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general or specialized experience in 3-A below; c. Candidates for Asst. Division Chiefs under the services or offices not included in 2 (a & b) above must at least be a holder of a relevant Baccalaureate degree with at least 21 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general and specialized experience in 3-A below. 3. Candidates falling under No. 2 (a & b) above must have a minimum of five (5) years of general experience and four years of specialized experience in tax administration and enforcement while those falling under 2 (c) must have a minimum of five (5) years general experience and four (4) years of specialized experience relevant to the nature of work of the division into which he/she is being considered. Four years of the total number of years experience must be in a supervisory capacity; A. Provided , that three (3) years of the general experience and one (1) year of the specialized experience may be substituted by any of the following undertakings to meet the minimum period of experience required above at the rate of 6 months for every: a) one-month or more relevant training grant abroad b) 50 hours or more of relevant in-service training course c) one academic year of formal study leading to a graduate degree in taxation 4. Must have shown proficiency and dedication to his work as attested to by his superior; and 5. Must be of good moral character and must not have any criminal or administrative record nor any pending case against him. BRANCH CHIEF/SECTION CHIEF 1. Must be a holder of a least a Supervising Revenue Examiner III, or any other item of equivalent rank and salary; 2. a. Candidates for Assessment Branch Chiefs or Section Chiefs of any division under the Sector Operations, National Assessment, Collection, and Specific Tax Offices must be a CPA or a Lawyer with 18 units of Accounting and at least 18 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general or specialized experience in 3-A below; casia b. Candidates for Legal Branch Chiefs or Section Chiefs of any division under the Legal Office and the Policy Division of the Planning & Policy Service must be a Lawyer with at least 18 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general and specialized experience in 3-A below; and c. Candidates for Branch Chiefs or Section Chiefs of any other divisions not included in 2 (a & b) above must at least be a holder of a relevant Baccalaureate degree with 18 units of Public Administration and/or Management or its equivalent provided the latter has not been used as substitute for the required general or specialized experience in 3-A below. 3. Candidates falling under No. 2 (a & b) above must have a minimum of five (5)years of general experience and three (3) years of specialized experience in tax administration and enforcement while those falling under 2 (c) must have a minimum of five (5) years of general experience and three (3) years of specialized experience relevant to the nature of work of the section into which he/she is being considered. Three years of the total number of years experience must be in a supervisory capacity. A. Provided , that two (2) years of general experience and one (1) year of specialized experience may be substituted by any of the following undertakings to meet the minimum period of experience required above at the rate of 6-months for every: a) one-month or more of relevant training grant abroad b) 50 hours or more of relevant in-service training course c) one academic year of formal study leading to a graduate degree in taxation 4. Must have shown proficiency and dedication to his work as attested to by his superior; and 5. Must be of good moral character and must not have any criminal or administrative record or any pending case against him. ASSISTANT BRANCH CHIEF 1. Must be a holder of at least a Supervising Revenue Examiner II or any other item of equivalent rank and salary; 2. a. Candidates for Asst. Chiefs of Assessment branches must be a CPA or a Lawyer with 18 units of Accounting and at least 15 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general or specialized experience in 3-A below; b. Candidates for Asst. Chief of Legal Branches must be a Lawyer and at least 15 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general and specialized experience in 3-A below; and c. Candidates for Asst. Chiefs of Branches not included in 2 (a & b) above must at least be a holder of a relevant Baccalaureate degree with at least 15 units of Public Administration and/or Management or its equivalent provided the latter has not been used as substitute for the required general or specialized experience in 3-A below. 3. Candidates falling under No. 2 (a & b) above must have a minimum of four (4) years of general experience and three (3) years of specialized experience in tax administration and enforcement while those falling under 2(c) must have a minimum of four (4) years of general experience of three (3) years of specialized experience relevant to the nature of work of the branch into which he/she is being considered. Three (3) years of the total number of years experience must be in a supervisory capacity. A. Provided , that two (2) years of general experience and one (1) year of specialized experience may be substituted by any of the following undertakings to meet the minimum period of experience required above at the rate of 6-months for every: acd a) one-month or more of relevant training grant abroad b) 50 hours or more of relevant in-service training courses c) one academic year of formal study leading to a graduate degree in taxation 4. Must have shown proficiency and dedication to his work as attested to by his superior; and 5. Must be of good moral character and must not have any criminal or administrative record or any pending case against him. REVENUE DISTRICT OFFICER 1. Must be a holder of a Senior Revenue Examiner item; 2. Must be a CPA or a Lawyer with at least 18 units of Accounting. In addition, the candidate must have at least 12 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general or specialized experience in 4-A below; 3. Must be included in the top 10% of his unit of assignment for the immediate past two (2) years; 4. Must have a minimum of three (3) years of general experience and two (2) years of specialized experience in tax administration and enforcement, one year of which is in a supervisory capacity; A. Provided , that one year of the required general experience and one year of the specialized experience may be substituted by any of the following undertakings to meet the minimum period of experience required above at the rate of 6 months for every: a) one-month or more of relevant training grant abroad b) 50 hours or more of relevant in-service training course; or c) one academic year of formal study leading to a graduate degree in taxation 5. Must have shown proficiency and dedication to his work as attested to by his superior; and 6. Must be of good moral character and must not have any criminal or administrative record nor any pending case against him. ASST. REVENUE DISTRICT OFFICER 1. Must be a holder of at least a Revenue Examiner II item; 2. Must be a CPA or a Lawyer with at least 18 units of Accounting. In addition, the candidate must have at least 9 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general or specialized experience in 4-A below; 3. Must be included in the top 10% of his unit of assignment for the immediate past two (2) years; 4. Must have a minimum of two (2) years of general experience and two (2) years of specialized experience in tax administration and enforcement, one year of which is in a supervisory capacity; A. Provided , that one year of the required general experience and one year of the specialized experience may be substituted by any of the following undertakings to meet the minimum period of experience required above at the rate of 6 months for every: a) one-month or more of relevant training grant abroad b) 50 hours or more of relevant in-service training course; or c) one academic year of formal study leading to a graduate degree in taxation 5. Must have shown proficiency and dedication to his work as attested to by his superior; and 6. Must be of good moral character and must not have any criminal or administrative record nor any pending case against him. GROUP SUPERVISOR/ZONE SUPERVISOR 1. Must be a holder of at least a Revenue Examiner II/Senior Revenue Inspector item: 2. a. Candidates for group supervisors or zone supervisors in the Specific Tax Service must be a college degree holder with 9 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general or specialized experience in 4-A below; b. Candidates for group supervisors of units under the Sector Operations and National Assessment Office, Assessment Branches, Tax Fraud Units or Revenue District Offices must be a CPA or a Lawyer with 18 units of Accounting and with 9 units of Public Administration and/or Management or its equivalent provided the latter has not yet been used as substitute for the required general or specialized experience in 4-A below. 3. Must be included in the top 10% of his unit of assignment for the immediate past two (2) years; 4. Must have a minimum of three (3) years of general experience and two (2) years of specialized experience in tax investigation and/or enforcement work; A. Provided , that one year of the required general experience and one year of specialized experience may be substituted by any of the following undertakings to meet the minimum period of experience required above at the rate of 6 months for every: a) one-month or more of relevant training grant abroad; b) 50 hours or more of relevant in-service training courses c) one academic year of formal study leading to a graduate degree in taxation 5. Must have shown dedication and proficiency in his work as attested to by his superiors; and 6. Must be of good moral character and must not have any criminal or administrative record nor any pending case against him.