Guidelines for the Executive Development Course (EDC)

January 5, 2004 REVENUE MEMORANDUM ORDER NO. 12-04 SUBJECT : Guidelines for the Executive Development Course (EDC) TO : All Internal Revenue Officials Concerned I. OBJECTIVES This Order is issued: 1. To enhance the executive's knowledge of the functions, policies, plans, programs, activities and projects of the different functional groups in the BIR; 2. To further equip the executive with knowledge and skills in managing his office effectively and efficiently upon report for his new assignment; and 3. To gather new ideas, innovations, and/or suggestions/recommendations from the executives to further improve the performance of each functional group in the Bureau; II. SPECIFIC GUIDELINES A. Administrative 1. The Management Committee (MANCOM) shall furnish the Human Resource Development Service (HRDS) with the list of participants who shall undertake the Executive Development Course (EDC) and who shall hereinafter be referred to as the "executive". 2. The HRDS shall prepare the Revenue Special Order (RSO) for the said executives who shall undergo the EDC in the different functional groups in the National Office. 3. Each functional group shall present to the executive a curriculum or program of assignment and learning activities that will enhance the executives' knowledge of existing policies and procedures implemented in each particular office. 4. The program of assignments or activities shall be based on the particular group's functions, activities, existing projects and priority programs at the time the executive reports to the assigned functional group. ( Please refer to Annexes 113 for the Curriculum of each Service/Division ). 5. Each functional group shall brief the executive on the programs/assignments and shall inform the executive on the schedule of such activities. 6. The executive shall observe regular office hours and shall report for duty to each functional group where he/she is assigned from Monday to Friday. Format for the Executive's Daily Time Record where the executive shall sign in/out is provided herewith as Annex A . 7. The monitoring and reporting of attendance of the executive on a particular office shall be the primary responsibility of the concerned head of office. 8. The duration of the assignment shall be for a period of one (1) month per functional group . 9. After completion of assignment in all functional groups, the executive shall be given two (2) weeks to prepare a paper/workplan which must deal on the improvements/innovations of a particular office of his choice. Said paper/workplan shall be submitted to TMD and for evaluation of the Management Committee (MANCOM). 10. The Executive's Task Completion Sheet (Annex B) shall be submitted to HRDS Attention: TMD, which shall be signed by the concerned head of office after completion of the executive's assignment in each office. TMD shall be the repository of all reports relative to EDC. 11. The executive shall report to a particular functional group to be determined by MANCOM after completion of the EDC and while waiting for issuance of a Revenue Travel Assignment Order (RTAO) directing the executive to report for his new assignment. B. PERFORMANCE EVALUATION 1. The executive shall: a) Choose a particular office from among the different functional groups which must deal on the improvements/innovations which the said office can easily adopt. b) Prepare for an oral presentation of the submitted paper/workplan. 2. The panel composed of the members of the Management Committee (MANCOM) shall evaluate the executive and shall be guided by Annex C-Evaluation on Submitted Paper/Workplan and Oral Presentation . 3. The panel shall make the necessary recommendation after the oral presentation of the executive to cause the issuance of the Certificate of Completion (Annex D) . 4. A Certificate of Completion shall be issued by TMD to the executive to be signed by DCIR-RMG for having satisfactorily completed the requirements of the Executive Development Course. III. REPEALING CLAUSE This Order supersedes RMO 39-95 dated October 20, 1995 pertinent to portions thereof, inconsistent herewith. IV. EFFECTIVITY This Order shall take effect immediately. aCTADI (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue ANNEX A Civil Service Form No. 48 Daily Time Record ANNEX B Executive's Task Completion Sheet ANNEX C Executive Development Course Evaluation on Submitted Paper/Workplan and Oral Presentation ANNEX D Certificate of Completion ANNEX 1 TAXPAYERS ASSISTANCE SERVICE (TAS) EXECUTIVE DEVELOPMENT COURSE (EDC) SUBJECT RESPONSIBLE OFFICIAL/OFFICE PHASE I Functions, programs and activities of the Taxpayer Assistance Service Briefing on the functions, regular/priority programs, ACIR, TAS Policies, procedures, existing projects, and activities of the Service. This also includes an introduction to the key officials of the Divisions under the Service. PHASE II Functions, programs and activities of the Divisions under TAS A. Taxpayer Service Programs & Monitoring Division (TSPMD) Briefing on the functions, regular/priority programs, Chief, TSPMD procedures, existing projects and activities of the TSPMD 1. Comprehensive Feedback Mechanism Chief, Taxpayer a. Monitoring of Taxpayer Frontline Service Services among Revenue District Offices Monitoring Section b. Customer Satisfaction re: Evaluation of taxpayer Perception Survey 2. Evaluation of the ITS Registration System Chief, Regular and and Related Registration Reports Special Projects Sections 3. Basic Policy/Procedures and Process of Chief, Forms Section Compilation of Baseline Information for Development of New Programs for Taxpayers Service 4. Effective Design and Enhancement of Taxpayer Chief, Forms Section Forms 5. Basic Data Requirements on the Preparation Chief, Forms Section of Allocation of Forms 6. Analysis and Monitoring of Reportorial Chief, Taxpayer Requirements on Taxpayer Service Activities Service & Monitoring such as Tax Campaign and Frontline Services Section B. Taxpayer Information and Education Division (TIED) Briefing on the functions, regular/priority programs, Chief, TIED procedures, existing projects and activities of the TIED. 1. Media Relations and preparation/writing of TIED and photo releases. 2. Video and photo coverage of events, TIED activities or programs. 3. Development/reproduction of audio-visual TIED materials. 4. Preparation/production and dissemination of TIED tax information materials (flyers, updates, FAQs, primers, etc.) 5. Preparation, printing and dissemination of tax TIED calendars. 6. Publication of revenue issuances. TIED 7. Resolution of telephone, fax, mail and e-mail TIED queries and issues. 8. Assistance to personal and walk-in inqueries/ TIED queries. 9. Conduct of external training and briefings. TIED 10. Conceptualization and delivery of special TIED projects. ANNEX 2 ASSESSMENT SERVICE (AS) EXECUTIVE DEVELOPMENT COURSE (EDC) SUBJECT RESPONSIBLE OFFICIAL/OFFICE PHASE I Functions, programs and activities of the Assessment Service Briefing on the functions, regular/priority programs, policies, procedures, existing projects and activities of the Service. This also includes ACIR, Assessment an introduction to the key officials of the Divisions Service under the Service. PHASE II Functions, programs and activities of the Divisions under Assessment Service A. Assessment Programs Division (APD) Briefing on the functions, regular/priority programs, Chief, Assessment policies, procedures, existing projects and activities Programs Division of the Assessment Programs Division. 1. Update on revenue issuances and operations memoranda related to the audit/investigation Audit Programs of tax returns and issuance of Letter Notices; Section 2. Review of Revenue Audit Memorandum Orders (RAMOs) on Audit Procedures and Audit Procedures and Techniques; Techniques Section 3. Review of Reports Required by APD from the Programs Monitoring Review RDOs and Regional Offices; and Evaluation Section 4. Recommendations/suggestions on the existing audit procedures and techniques/ Concerned Executive audit program; 5. Preparation of audit procedures and -do- techniques for the audit of a specific industry; and 6. Submission of audit manual (audit -do- procedures and techniques). B. Audit Information, Tax Exemption and Incentives Division (AITEID) Briefing on the functions, regular/priority programs, policies, procedures, existing Chief, AITEID projects and activities of the Audit Information, Tax Exemption and Incentives Division. 1. Reconciliation of Third Party Information with BIR data a. RELIEF (RR 8-2002 and RMO 30-2003) Third Party Information b. BOC Section c. SEC 2. Processing of applications for: a. VAT Zero-Rating b. Contractor's Final Payment Release Tax Exemption and Certificate Incentive Section 3. Monitoring and evaluation of audit related reports a. Reports submitted by Investigating Offices Audit Information Section b. Relevant Revenue Issuances c. Management Report on Audit activities ANNEX 3 COLLECTION SERVICE (CS) EXECUTIVE DEVELOPMENT COURSE (EDC) SUBJECT RESPONSIBLE OFFICIAL/OFFICE PHASE I Functions, programs, and activities of the ACIR, CS Collection Service Briefing on the functions, regular/priority programs policies, procedures, existing projects and activities of the Service. This also includes an introduction to the key officials of the Divisions under the Service. PHASE II Functions, programs, and activities of the Divisions under Collection Service A. Withholding Division Chief, Withholding Division Importance of the Withholding Tax System Process Flow of Functions of Withholding Tax Division Withholding Tax on Compensation Expanded Withholding Taxes Final Withholding Taxes Withholding Tax on Government Money Payments Time of Withholding; Time of Filing and Payment Duties and Obligations of a Withholding Agent Withholding Tax Returns Government Expense Codes Revised Withholding Tax Tables Reports of the Withholding Tax Division B. Collection Enforcement Division Briefing on the functions, regular/priority programs Chief, Collection Enforcement policies, procedures, existing projects and activities Division of the Collection Enforcement Division. 1. Procedures in the collection of Accounts Collection Enforcement Division Receivable/Delinquent Accounts through the Administrative Summary Remedies (WDL, NTL, WG, etc.) 2. Prescription of cases -do- 3. Compliance on reporting requirements of RDs -do- and RDOs Monthly Accomplishment Reports (GCL, Inventory of A/R, Inventory of seized and forfeited properties, etc.). 4. Analysis and evaluation of reports coming from -do- the Regional and District Offices 5. Periodic audits of A/Rs in the Regional and -do- District Offices 6. Management, safekeeping and disposal of -do- forfeited properties/acquired assets 7. Auction sale of seized and absolutely forfeited -do- properties 8. Process flow of the Accounts Receivable System -do- C. Collection Programs Division Briefing on the functions, regular/priority programs Chief, Collection Programs policies, procedures, existing projects and activities Division of the Collection Programs Division. 1. Accreditation of banks as BIR Authorized RCO/AAB Monitoring Section Agents/Banks 2. Modes of payments and Imposition of penalties -do- on procedural errors 3. Processing of application for issuance of Tax TDM Processing Section Debit Memo (TDM) 4. Processing of Tax Credit Certificates (TCC) Transfer -do- 5. On-line documentary stamps loading process DST Monitoring Section 6. Consolidation process on top stop-filers report Stop-filers Monitoring Section D. Revenue Accounting Division Briefing on the functions, regular/priority programs Chief, Revenue Accounting policies, procedures, existing projects and activities Division of the Revenue Accounting Division. 1. Collection through Authorized Agent Banks Reports Monitoring and (AAB)/Revenue Collection Officers (RCOs)- Analysis Section Overview and Reporting of Collections 2. Other Sources of Income; Reporting of Bookkeeping Section Collections and Preparation of Financial Statements 3. Accountabilities of Collection Officers Accountabilities Section 4. Internal Revenue Allotment and Shares from Verification & Special Accounts of LGUs/Other Allotment Section Government Agencies 5. Processing of 12.09 reports -do- 6. Processing of various collection reports RMAS & Bookkeeping Section 7. Reconciliation of accountabilities of Collection Accountabilities Section Officers ANNEX 4 LARGE TAXPAYERS SERVICE (LTS) EXECUTIVE DEVELOPMENT COURSE (EDC) SUBJECT RESPONSIBLE OFFICIAL/OFFICE PHASE I Functions, programs, and activities of ACIR, LTS the Large Taxpayers Service Briefing on the functions, regular/priority programs policies, procedures, existing projects and activities of the Service. This also includes an introduction to the key officials of the Divisions under the Service. PHASE II Functions, programs, and activities of the Divisions under LTS A. Large Taxpayers Assistance Division I Chief, LTAD-I (LTAD-I) Briefing on the functions, regular/priority programs policies, procedures, existing projects and activities of the LTAD-I. 1. Registration Requirements Section Chief/ Authorized Personnel 2. Tax Assistance Program 3. Information Dissemination Activities B. Large Taxpayers Assistance Division II (LTAD-II) Briefing on the functions, regular/priority programs Chief, LTAD-II policies, procedures, existing projects and activities of the LTAD-II. 1. Processing procedures of ATRIG Section Chief/ Authorized Personnel 2. Processing of Special Permit 3. Computerized Accounting System for ETs. 4. Stamping of Invoices under RR26-2003C. LT Audit and Investigation Division (LTAID) Briefing on the functions, regular/priority programs Chief, LTAID policies, procedures, existing projects and activities of the LTAID. 1. Quality Audit Program Section Chief/ Authorized Personnel 2. Quality Reports on Third Party Information and ROs Reports 3. Revenue Assessment Issuances a. Review of related laws, NIRC Sections b. Revenue Memorandum Circulars c. Revenue Memorandum Orders D. LT Programs Division (LTPD) Briefing on the functions, regular/priority programs Chief, LTPD policies, procedures, existing projects and activities of the LTPD. 1. Study on Tax Laws and issuances affecting Section Chief/ LTs to determine need of amendments and/or Authorized Personnel new issuances. 2. Analysis of collection of data and prepare reports to top management and other agencies/organizations. 3. Review/monitor LTS project and programs to ascertain compliance with the overall programs the BIR. E. LT Field Operations Division (LTFOD) Briefing on the functions, regular/priority programs Chief, LTFOD policies, procedures, existing projects and activities of the LTFOD. 1. Briefing on pertinent issuances and prescribed Section Chief/ procedures relative to the monitoring and Authorized Personnel supervision of the Revenue Officers on Premises (ROOPS) and Excise Tax Areas (EXTAS) on Excise Establishments. F. LT Quality Assurance Division (LTQAD) Briefing on the functions, regular/priority programs Chief, LTQAD policies, procedures, existing projects and activities of the LTQAD. 1. Taxpayer Ledger Clean-up Section Chief/ Authorized Personnel 2. Generation and Management of Tax Compliance Report Card G. LT Collection and Enforcement Division (LTCED) Briefing on the functions, regular/priority programs Chief, LTCED policies, procedures, existing projects and activities of the LTCED. 1. The Collection Enforcement through Summary Section Chief/ Remedies Authorized Personnel ANNEX 5 LEGAL SERVICE (LS) EXECUTIVE DEVELOPMENT COURSE (EDC) SUBJECT RESPONSIBLE OFFICIAL/OFFICE PHASE I Functions, programs and activities of the Legal Service Briefing on the functions, regular/priority programs, policies, procedures, existing projects and activities of the Service. This also includes an introduction ACIR, LS to the key officials of the Divisions under the Service. PHASE II Functions, programs and activities of the Divisions under Legal Service A. Law Division Briefing on the functions, regular/priority Chief, Law Division programs, policies, procedures, existing projects and activities of the Law Division. 1. Review of pertinent laws and revenue issuances; 2. Determination of qualification of Private Employees Retirement Plan under R.A. Dennis Joseph Lim 4917, now Sec 32 (B)(7)(A), Tax Code of 1997; 3. Tax deferred treatment of assignment/ transfer of properties in exchange for shares Claro B. Ortiz of stocks of corporation under Sec. 40(C)(2) and (6)(C), Tax Code of 1997; 4. Processing of claims for informer's reward; Division Chief and Assistant Division Chief 5. Procedural, organization and documentary requirements in the issuance of above Law Division rulings/tax exemptions; 6. Methods Control, Digest and Dissemination Law Division of Rulings; 7. Updates on issued Rulings and Revenue -do- Regulations; and 8. Preparation of Rulings on cases involving -do- questions of law. B. Appellate Division Briefing on the functions, regular/priority programs, policies, procedures, existing projects and activities Chief, Appellate Division of the Appellate Division. 1. Review of administrative remedies; 2. Prescriptive period of assessment and collection of taxes; 3. Acts on protest and/or appeals of taxpayers involving questions of law on cases falling Direct and within its jurisdiction; Indirect Taxes Section 4. Reception and evaluation of evidences; 5. Decision making; 6. Processing of tax credit/refund based on CTA Decisions; and -do- 7. Documentary requirements based on CTA -do- Decisions/Entry of Judgement/Writ of Execution. C. Litigation Division Briefing on the functions, regular/priority Chief, Litigation Division programs, policies, procedures, existing projects and activities of the Litigation Division. 1. Workflow of Communication; -do- 2. Securing docket and records of cases, documents, report of investigation and other evidences on contested/disputed assessment Chief, Litigation Division and refund/tax credit cases appealed before the Court of Tax Appeals; 3. Review of the prescriptive periods in the submission/filing of pleadings in civil cases Litigation Division filed before the courts and other quasi-judicial bodies; 4. A brief course in the Preparation of -do- Pleadings; and 5. Remedial Law, Revisited -do- a. Appreciation/evaluation of evidence b. Trial practice and procedures D. Prosecution Division Briefing on the functions, regular/priority programs, policies, procedures, existing Chief, Prosecution Division projects and activities of the Prosecution Division. 1. Workflow of Communication; -do- 2. Securing docket and records of cases, documents, report of investigation and other evidences on contested/disputed assessment -do- and refund/tax credit cases appealed before the Court of Tax Appeals; 3. Review of the prescriptive periods in the Prosecution Division submission/filing of pleadings in civil cases filed before the courts and other quasi-judicial bodies; 4. A brief course in the Preparation of Pleadings; and -do- 5. Remedial Law, Revisited Prosecution Division a. Appreciation/evaluation of evidence b. Trial practice and procedures E. International Tax Affairs Division Briefing on the functions, regular/priority programs, policies, procedures, existing projects and activities Chief, ITAD of the International Tax Affairs Division. 1. Brief introduction and basic concepts of Chief and Asst. Chief, international taxation; ITAD 2. Understanding the tax treaty including its nature, typical contents, objectives, its scope and effects as -do- well as the procedural aspects of tax treaty negotiations and the process of effecting tax treaties; 3. Update on effective tax treaties; TTPAS 4. Preparation of rulings, comments and opinions on questions and issues involving interpretation TTPAS and TTEIS of tax treaties, other international organizations; 5. Evaluation and processing of all tax treaty relief applications and the documentary requirements -do- thereof; 6. Implementation of the mutual agreement and exchange of information provisions of TTEIS the tax treaties; 7. Procedures in the conduct of verification of (a) specific reports for information from tax -do- treaty partners and (b) automatic and spontaneous information received from tax treaty partners; 8. Processing of Certificate of Residency of residents earning income abroad for -do- purposes of tax treaty relief application; 9. Issuance of Tax Exemption Certificates (TEC) pursuant to a ruling issued to qualified TTPAS international organization and its personnel; (ADB, USAid, CIDA, JICA, AusAid, UN and its specialized agencies, etc.); and 10. Processing of VAT exemption requested by foreign embassies under the principle of -do- reciprocity. ANNEX 6 INSPECTION SERVICE (IS) EXECUTIVE DEVELOPMENT COURSE (EDC) SUBJECT RESPONSIBLE OFFICIAL/OFFICE PHASE I Functions, programs and activities of the Inspection Service Briefing on the functions, regular/priority programs, policies, procedures, existing projects and activities of the Service. This also ACIR, Inspection includes an introduction to the key officials of Service the Divisions under the Service. a. Administrative Disciplinary Rules on Sexual Harassment -do- Cases in the BIR PHASE II Functions, programs and activities of the Divisions under Inspection Service A. Internal Security Division Briefing on the functions, regular/priority programs, Chief, Internal policies, procedures, existing projects and activities Security Division of the Internal Security Division. 1. Code of Conduct for Public Officials and Employees; Internal Security Division 2. Uniform Rules on Administrative Cases in the Civil Service; and -do- 3. Procedures on the Investigation of -do- Administrative Cases. B. Personnel Inquiry Division Briefing on the functions, regular/priority programs, Chief, Personnel policies, procedures, existing projects and activities Inquiry Division of the Personnel Inquiry Division. 1. Service of Formal Charge and Preliminary Personnel Inquiry Suspension Order; and Division 2. Transmittal of Decisions. Personnel Inquiry Division C. Internal Audit Division Briefing on the functions, regular/priority programs, policies, procedures, existing Chief, Internal Audit projects and activities of the Internal Audit Division Division. 1. Government Auditing Rules and Regulations; Internal Audit Division 2. Government Auditing Standard and -do- Procedures and Internal Control System; and 3. New Government Accounting System. -do- ANNEX 8 HUMAN RESOURCE DEVELOPMENT SERVICE (HRDS) EXECUTIVE DEVELOPMENT COURSE (EDC) SUBJECT RESPONSIBLE OFFICIAL/OFFICE PHASE I Functions, programs and activities of the Human Resource Development Service Briefing on the functions, regular/priority programs, ACIR, HRDS Policies, procedures, existing projects, and activities of the Service. This also includes an introduction to the key officials of the Divisions under the Service. PHASE II Functions, programs and activities of the Divisions under HRDS A. Personnel Division (PD) Briefing on the functions, regular/priority programs, Chief, Personnel Policies, procedures, existing projects and activities Division of the Personnel Division 1. Compensation & Benefits Compensation & Benefits Section 2. Performance Evaluation & Management Performance Evaluation & Management Section 3. Career Management Career Management Section 4. Manpower Management Manpower Management Section 5. Information & Records Information & Records Section B. Training Management Division Briefing on the functions, regular/priority programs, Chief, Training Policies, procedures, existing projects and activities Management Section of the Training Management Division 1. Conduct of Training Needs Analysis Training Policy and Research Section 2. Development of Regular Training Materials Regular Training Materials Development Section 3. Development of ITS Training Materials Business and Technical Materials Development Section 4. Evaluation and Monitoring of Training Courses Evaluation Section conducted 5. Briefing on the policies, standards, guidelines and Scholarship Section procedures on the local and foreign scholarship programs of the bureau and workflow of the Scholarship section C. Training Delivery Division Briefing on the functions, regular/priority programs, Chief, Training policies, Procedures, existing projects and activities Delivery Division of the Training Delivery Division 1. Conduct of Regular Training Programs/assignment Training Section I as Resource Person 2. Conduct of IT-related Training Programs Training Section II 3. Preparation of Pre and Post Training Requirement Training Support & Training Materials Production Section 4. Management of Library Facilities/Services Library Section D. Medical, Dental and Welfare Division Briefing on the functions, regular/priority programs, Chief, Medical, Dental policies, procedures, existing projects and activities & Welfare Division of the Medical, Dental and Welfare Division 1. Conduct of Medical and Dental Consultations Medical & Dental and Treatment Sections 2. Issuance of Medical Certificates for applications for Medical Section sick leave of absence and other purposes 3. Update on Welfare Activities Welfare Section ANNEX 9 FINANCIAL AND ADMINISTRATIVE SERVICE (FAS) EXECUTIVE DEVELOPMENT COURSE (EDC) SUBJECT RESPONSIBLE OFFICIAL/OFFICE PHASE I Functions, programs and activities of the Financial and Administrative Service Briefing on the functions, regular/priority programs, policies, procedures, existing projects and activities of the Service. This also ACIR, Financial and includes an introduction to the key officials of Administrative Service the Divisions under the Service. PHASE II Functions, programs and activities of the Divisions under Financial and Administrative Service A. Budget Division Briefing on the functions, regular/priority programs, Chief/Asst. Chief/ policies, procedures, existing projects and activities Section Chiefs of the Budget Division. This includes the procedures Budget Division and process flow of the different phases of budgeting. 1. Budget Preparation Phase This includes the budget preparation, -do- guidelines, procedures and activities involve in the preparation of budget estimates of the Bureau. 2. Budget Execution Phase This includes policies and procedures on -do- the allotment releases and incurrence of obligations. a. Obligational Authority/Allotment Release Order b. Issuance of Allotment and Obligational Slip (ALOBS) c. Issuance of Sub-Allotment Advice (SAA) d. Recording of Allotments and Obligations 3. Budget Accountability Phase This includes the prescribe guidelines, Chief/Asst. Chief/ procedures and deadlines in the preparation and Section Chiefs Budget submission of Financial Reports/Accountability Division Reports required by Fiscal Agencies of the Government, as well as reports needed by top management. B. General Services Division (GSD) Briefing on the functions, regular/priority programs, policies, procedures, existing Chief, GSD projects and activities of the General Services Division. 1. Property accountabilities management Assistant Chief, and control; Property Monitoring and Control Section 2. Acknowledge and return signed Assistant Chief, Memorandum receipts of equipments issued thru Warehousing the forwarder. Distribution and Shipping Section C. Accounting Division Briefing on the functions, regular/priority programs, policies, procedures, existing projects Chief, Accounting and activities of the Accounting Division. Division 1. Processing money claims of BIR personnel for salaries, traveling expenses, terminal leave, Chief, Processing retirement benefits, etc. including tax refunds and Section outstanding claims of private creditors; 2. Preparing financial statements and reports Chief, Bookkeeping required by COA and other fiscal agencies; and and Reconciliation Section 3. Recording and controlling of all expenses of Chief, Expense the Bureau. Control Section D. Procurement Division Briefing on the functions, regular/priority programs, Chief, Procurement policies, procedures, existing projects and activities Division of the Procurement Division. 1. Procurement policies and procedures for supplies Chief, Supplies and and materials; Materials Section 2. Procurement policies and procedures for machines, Chief, Machines, equipment and services; Equipment and Services Section 3. Procurement policies and procedures for Chief, Contract contracts administration and miscellaneous Administration and Miscellaneous Section E. Accountable Forms Division Briefing on the functions, regular/priority programs, Chief, Accountable policies, procedures, existing projects and activities Forms Division of the Accountable Forms Division. 1. Procedures to be followed in requisitioning accountable forms from the National Office. Miscellaneous Accountable Forms Chief, Miscellaneous Accountable Forms Section Community Tax Certificates -do- Strip Stamps and Labels Chief, Stamps and Label Section 2. Preparation of Monthly Report of Accountability and other reports pertaining to accountable forms Chief, Accounting required under existing accounting and auditing rules and Records Section and regulations. F. Records Management Division Briefing on the functions, regular/priority Chief, Records programs, policies, procedures, existing Management projects and activities of the Records Division Management Division. 1. Records Management Program Chief, Indexing and Control Section Importance of Records Life Cycle of Records Birth Active Life Retirement or Death Records Maintenance or Control 2. Microfilming/Scanning of Records/ Chief, Current Dockets Records Section 3. Records Disposition Program Chief, Non-Current Records Section ANNEX 10 INFORMATION SYSTEMS OPERATIONS SERVICE (ISOS) EXECUTIVE DEVELOPMENT COURSE (EDC) SUBJECT RESPONSIBLE OFFICIAL/OFFICE PHASE I Functions, programs and activities of ISOS Briefing on the functions, regular/priority programs, policies, procedures, existing projects, and activities ACIR, ISOS of the Service. This also includes an introduction to the key officials of the Divisions under the Information Systems Operations Service. PHASE II Functions, programs and activities of the Divisions under ISOS A. Systems Operations Division Briefing on the functions, regular/priority programs, Chief, SOD policies, procedures, existing projects, and activities of the Systems Operations Division (SOD): 1. Undertake the day-to-day computer operations, job SOD streams scheduling and maintenance of computer; 2. Provide printed reports and updated on-line SOD information to offices concerned; 3. Build up, maintain and update the data warehouse SOD for internal/external information requirements of the various users in the BIR; and 4. Coordinate and maintain linkages with other SOD external agencies interfacing with BIR systems. B. Systems Support Division Briefing on the functions, regular/priority programs, policies, procedures, existing projects, and activities of Chief, SSD the Systems Support Division (SSD): 1. Provide technical support to NO and/or RDCs, ROs, SSD and RDOs, whenever necessary, on hardware, network and software installation and maintenance including disaster recovery activities; 2. Provide centralized fault/query logging system at SSD NO and monitoring/tracking resolutions to problem; 3. Provide access to authorized users of Operating SSD System (OS) and database installed; 4. Monitor system performance, identify bottleneck SSD and tune the system; and 5. Monitor database performance and ensure SSD ANNEX 11 INFORMATION PLANNING AND QUALITY SERVICE (IPQS) EXECUTIVE DEVELOPMENT COURSE (EDC) SUBJECT RESPONSIBLE OFFICIAL/OFFICE PHASE I Functions, programs, and activities of IPQS Briefing on the functions, regular/priority programs, policies, procedures, existing projects, and activity of the ACIR, IPQS Service. This also includes an introduction to the key officials of the Divisions under the Service. PHASE II Functions, programs, and activities of the Divisions under IPQS A. Quality Assurance Division Briefing on the functions, regular/priority programs, policies, procedures, existing projects, and activities of Chief, QAD the Quality Assurance Division (QAD). 1. Guidelines and Procedures for rollout of application QAD systems enhancements 2. Technical Acceptance of application systems and QAD enhancements 3. Conduct of Audit to review and evaluate compliance QAD of ISG offices to existing policies and procedures, determine the causes for non-conformances and recommend necessary changes/enhancement to improve compliance B. Security Management Division Briefing on the functions, regular/priority programs, Chief, SMD policies, procedures, existing projects, and activities of the Security Management Division. 1. Managing security and access including SMD review/revision of Security and Access Matrices 2. Granting of Access SMD 3. Conduct compliance audit on technical matters SMD across data centers and conduct of random checks on application modules across all sites 4. Monitoring of compliance to security policies and SMD procedures 5. Formulation of policies, guidelines and procedures SMD pertaining to security 6. Preparation and maintenance of technical manuals SMD C. Systems Standards and Technology Management Division Briefing on the functions, regular/priority programs, policies, procedures, existing projects, and activity of Chief, SSTMD the Systems Standards and Technology Management Division. 1. Formulation of policies and standards for planning SSTMD process, development and operations of information system and resources 2. Development of Information Systems Strategic Plan SSTMD (ISSP) 3. Preparation of Information Systems Strategic Plan SSTMD (ISSP) based on approved ISSP 4. Conduct of technology research evaluation SSTMD 5. Processing and consolidation of RDCs Monthly SSTMD Inventory Report of Application for Computerized Accounting Systems 6. Evaluation and recommending ICT-related technical SSTMD trainings and coordination with concerned BIR offices and training providers ANNEX 12 INFORMATION SYSTEMS DEVELOPMENT SERVICE (ISDS) EXECUTIVE DEVELOPMENT COURSE (EDC) SUBJECT RESPONSIBLE OFFICIAL/OFFICE PHASE I Functions, programs and activities of ISDS Briefing on the functions, regular/priority programs, ACIR, ISDS policies, procedures, existing projects, and activities of the Service. This also includes an introduction to the key officials of the Divisions under the Service. PHASE II Functions, programs and activities of the Divisions under ISDS A. Systems Development Division Briefing on the functions, regular/priority programs, policies, procedures, existing projects, and activities of the Systems Chief, SDD Development Division (SDD). 1. Functional Analysis Functional Analysis Section 2. Technical Design Technical Design Section 3. Programming Development Programming Development Section 4. Prototyping and Testing Phototyping and Testing Section B. Systems Maintenance and Support Division Briefing on the functions, regular/priority programs, Chief, SMSD policies, procedures, existing projects, and activities of the Systems Maintenance and Support Division (SMSD) 1. Application System Support Application System Support Section 2. Systems Maintenance System Maintenance Section 3. Technical Environment Support Technical Environment Section 4. Systems Performance Improvement Section System Performance Section ANNEX 13 POLICY AND PLANNING (PPS) EXECUTIVE DEVELOPMENT COURSE (EDC) SUBJECT RESPONSIBLE OFFICIAL/OFFICE PHASE I Functions, programs and activities of the Policy and Planning Service Briefing on the functions, regular/priority programs, OIC-ACIR, PPS Policies, procedures, existing projects and activities of The Service. This also includes an introduction to the Key officials of the Divisions under the Service PHASE II Functions, programs and activities of the Divisions under the PPS A. Statistics Division Tax Refunds Filed Assistant Chief Collection Performance Analysis Statistics Division Drastic Change in Collection Macroeconomic Indicators Revenue Forecasting Goal Allocation Surveys B. Management Division Briefing on the functions, regular/priority programs Chief, Management Policies, procedures, existing projects and activities Division of the Management Division 1. Organizational Study Organization Section a. BIR Organizational Structure b. Main Functions of the divisions/offices 2. Change Management Change Management a. Concept and Change Management Section b. Change Management Process 3. Methods and Procedures Methods & a. Classifications of Revenue Issuances Procedures b. Format and Style of Revenue Issuances Section 4. Reports Monitoring and Internal Forms Reports Monitoring a. Internal Forms Management and Internal Forms b. Existing requirement on the submission of Section Summary Report of Staff Meeting Discussion to determine particulars of concern needing National Office attention/action C. Corporate Communications Division Briefing on the functions, regular/priority programs, Chief, Corporate Policies, procedures, existing projects and activities Communications of the Corporate Communications Division Division Preparation of digest of revenue issuances D. Planning Division Briefing on the functions, regular/priority programs, Chief, Planning policies, procedures, existing projects and activities Division of the Planning Division 1. Strategic and Annual Operational Planning Workplanning a. Formulation of Strategic Plans Section b. Formulation/Monitoring of Work Plans 2. Accomplishment Reporting Accomplishment a. Preparation/Monitoring of the Accomplishment Reporting Section Reports b. Annual Report Preparation c. Preparation of Reports required by external Government Offices (DOF, Office of the President, Senate, House of Representatives) 3. Performance Evaluation Performance a. Monitoring and Evaluation of Performance Evaluation and b. Performance Rating Monitoring Section PHASE III PERFORMANCE EVALUATION A. Preparation of Paper and Workplan Concerned Executive B. Interview and revalida of executive's Service Panel Paper and Workplan (ACIR concerned, and Division Chiefs under the Service) C. Evaluation of Executive Performance using Service Panel 1. Executive Report sheet (ACIR concerned, and 2. Executive Performance Evaluation Sheet Division Chiefs under the Service Note: These forms shall be accomplished/signed by the ACIR together with the other Division Chiefs after completion of the executive's assignments in each office. D. Issuance of Certificate of Completion ACIR, HRDS E. Submission of Executive Performance Chief, TMD Evaluation Report to MANCOM F. Evaluation of the Executive's Development Course MANCOM