Evaluation of Performance of Revenue Examiners, Group Supervisors/Chiefs of Section, Revenue District Officers and Chiefs of Divisions Performing Assessment Functions

April 2, 1981 REVENUE MEMORANDUM ORDER NO. 14-81 SUBJECT : Evaluation of Performance of Revenue Examiners, Group Supervisors/Chiefs of Section, Revenue District Officers and Chiefs of Divisions Performing Assessment Functions TO : The Revenue Service Chiefs, Sector Operations and National Assessment Offices, All Regional Directors, Chiefs of Division, Chiefs of Assessment Branches, Revenue District Officers, Chiefs of Section, Group Supervisors, Revenue Examiners and All Others Concerned I. OBJECTIVES This Revenue Memorandum Order is hereby promulgated for the purpose of encouraging maximum performance from all revenue examiners and their supervisory officials and to provide more accurate and realistic standards to be used as bases for evaluating performance and/or measuring efficiency of such personnel. II. GUIDELINES All activities in which personnel performing assessment functions are regularly engaged in including supervisory functions, whenever applicable, are considered in measuring performance and efficiency. Other factors like punctuality and attendance, cooperation, job attitudes, public relations, potential, etc. which effect accomplishments are also given corresponding weights in judging personnel performance. Motivations to encourage better performance and sanctions that would discourage haphazard or desultory jobs or performance below par are provided for. III. PROCEDURES The procedure in evaluating performance of revenue examiners and their supervisory officials were formulated in accordance with the aforementioned objectives and guidelines and are hereby prescribed for compliance by all concerned. A. Performance Evaluation of Revenue Examiners 1. Performance evaluation of revenue examiners shall be based on the following: a) Performance (i) Assessment Function No. of Cases Finished 10 pts. Assessment & Collection from Enforcement Activities 30 pts. Quality of Work 25 pts. TOTAL POINTS 65 pts. (ii) Other Assignments 20 pts. TOTAL PERFORMANCE POINTS 85 pts. b) Other Factors (i) Punctuality & Attendance 5 pts. (ii) Cooperation, job attitude, public relations, general appearance, etc. 5 pts. (iii) Potential 5 pts. TOTAL POINTS, OTHER FACTORS 15 pts. TOTAL NO. OF POINTS EARNED 100 pts. 2. Other Assignments Other assignments may be in the form of collection of delinquent accounts or such other assignments given by the Commissioner, the Service Chiefs, the Regional Director, the Division Chief, the Revenue District Officer or any head of the Unit. 3. Demerits Demerits shall be imposed under and/or all of the following circumstances: a) Substantial reduction in assessments reported except when such reduction was due to interpretation of legal issues without precedents or when the assessment was arbitrarily recommended because of established non-cooperation by the taxpayer. b) Repeated non-compliance with reporting requirements and other deficiencies discovered during audit review of reports. c) Failure to assess taxes due on erroneous declarations apparent in the taxpayer's tax return. 4. The procedures for determining points earned and demerits incurred are detailed in the attached Appendix "A". B. Performance Evaluation of Supervisory Officials 1. Division Chiefs, Assistant Division Chiefs, Section Chiefs and Group Supervisors. A. Performance 1. Assessment Function a. No. of Cases Finished 10 pts. b. Assessment & Collection from Enforcement Activities 30 " c. Quality of Work 25 " TOTAL 65 pts. 2. Other Assignments 10 " 3. Supervisory Function a. Leadership 5 pts. b. Timeliness in submission of reports 5 " 10 pts. TOTAL PERFORMANCE POINTS 85 pts. B. Other Factors 1. Punctuality 5 pts. 2. Cooperation, job attitude, public relations, personal appearances, etc. 5 " 3. Potential 5 " TOTAL POINTS, OTHER FACTORS 15 " TOTAL POINTS EARNED 100 pts. The performance of group supervisors and section chiefs shall be evaluated on the basis of the total performance of all examiners in his group or section. That of the Chiefs and Assistant Chiefs of Division shall be based on the performance of all examiners in the Division. 2. Revenue District Officers and Assistant Revenue District Officers. The following factors shall be considered in evaluating performance of Revenue District Officers and Assistant Revenue District Officers: a. Performance (i) Assessment Function 30 pts. (ii) Collection Function 45 pts. (iii) Supervisory Function Leadership 5 pts. Timeliness in submission of reports 5 pts. 10 pts. TOTAL PERFORMANCE POINTS 85 pts. b. Other Factors (i) Punctuality 5 pts. (ii) Cooperation, job attitude, public relations, etc. 5 pts. (iii) Potential 5 pts. TOTAL POINTS, OTHER FACTORS 15 pts. TOTAL POINTS EARNED 100 pts. Rating on collection function shall be based on gross collections of the District as compared to total collection goals. The equivalent points earned by the Revenue District Officers and Assistant Revenue District Officers on their assessment and collection functions shall be measured in the same manner as that for revenue examiners. That is, actual accomplishments of the district are compared to the district's goal. 3. The detailed procedures for determining points earned by supervisory officials for each factor are set forth in the attached Appendix "B". IV. RATERS The officials who shall evaluate performance and those who would review the ratings are indicated hereunder: Ratee Rater Reviewer Revenue Examiner Group Supervisor/ Division Chief Section Chief or Revenue District Officer or Chief, Assessment Branch in consultation with their respective Assistants. Group Supervisor Assistant RDO RDO Section Chief Assistant Division Chief of Division Chief Assistant RDO RDO Regional Director in consultation with the Asst. Regional Director Assistant Division Division Chief Service Chief in Chief consultation with the Asst. Service Chief RDO Assistant Revenue Regional Director Regional Director Division Chief Assistant Revenue Service Chief Service Chief V. FORMS TO BE USED The forms attached as Appendix "C" were devised to make collation of statistics needed for evaluating performance more systematic. Appropriate instructions for the accomplishment of the different forms are given in the attached Appendix "C". VI. CORRELATION WITH THE PERFORMANCE APPRAISAL SYSTEM PRESCRIBED BY THE CIVIL SERVICE COMMISSION. The maximum number of points an examiner can earn for performance under the evaluation system embodied in this Order is 85 points and for critical factors, 15 points. 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: Details PAS Equivalent Points A. Performance An Examiner obtaining A total of 80 to 85 pts. 10 " " " 65 to 79 " 8 " " " 50 to 64 " 6 " " " 35 to 49 " 4 " " " 35 points and below 2 B. Critical Factors A total of 13 to 15 pts. 10 " " " 10 to 12 " 8 " " " 7 to 9 " 6 " " " 6 pts. 4 " " " below 6 pts. 2 VII. REPEALING PROVISIONS All Memoranda, Orders, Circulars or portions thereof which are inconsistent herewith are hereby repealed. VIII. EFFECTIVITY This Order takes effect immediately. aisa dc (SGD.) RUBEN B. ANCHETA Acting Commissioner APPENDIX A PROCEDURES IN DETERMINING POINTS EARNED BY REVENUE EXAMINERS FOR PURPOSES OF PERFORMANCE EVALUATION The following procedures shall be followed in determining points earned by a Revenue Examiner: I. ASSESSMENT FUNCTION A. Number of Cases Finished 1. For revenue examiners in the Sectoral Operations Office, the Refund Audit Division, the Revenue District Office and Office Audit Sections (Assessment Branch). a) At the beginning of the semester, determine the ideal number of returns that can be investigated by a revenue examiner using the prescribed audit procedures and techniques as guide. The objective should be the investigation of returns with the most potential as a source of additional revenue and not the audit or investigation of all returns available to any particular investigating unit. (i) Ascertain the prior and current year returns available to the revenue examiners of the Division, Revenue District or Office Audit Section. (ii) Segregate the returns of taxpayers who are also subject to percentage taxes. Request for the percentage tax returns from the Revenue Region concerned in the case of the Sector Divisions or from the Assessment Branch in the case of Revenue District Offices and the Office Audit Section. (iii) Determine the total number of returns to be investigated and reported by the Division or Revenue District or Office Audit Section for the semester, taking into consideration the number, quality and tax potential of returns and the number of examiners available. This will be the goal of the Division or the Revenue District or the Office Audit Section. (iv) Allocate the goal of the Division, District or Section to the Sections or Groups, which goal shall in turn be apportioned to each individual revenue examiner in the section or group. 2. The equivalent points earned by revenue examiners shall be measured as follows: Those who achieve - The Goal 10 pts. 90% of the goal 9 pts. 80% of the goal 8 pts. 70% of the goal 7 pts. 60% of the goal 6 pts. 50% of the goal 5 pts. 40% of the goal 4 pts. 30% of the goal 3 pts. 20% of the goal 2 pts. 10% of the goal 1 pt. B. Assessment and Collection from Enforcement Activities The National Office shall determine the assessment and collection goals from enforcement activities for the calendar year. The determined amount shall then be apportioned among the Divisions in the Central Office involved in enforcement activities and the Regional Offices depending upon the revenue potential of the Sector or its jurisdictional area as the case may be. 1. For revenue examiners in the Sector and Refund Audit Divisions and in the Revenue District Offices and Office Audit Sections. a) At the beginning of the year and/or of the semester, assessment and collection goals shall be determined as follows: (i) The Revenue Service Chief of the Sector Operations and National Assessment Offices in the National Office or the Regional Director in the Regional Offices shall determine the goal from investigation or from enforcement, by kind of tax of each investigating office or unit under him. (ii) The Chief of Office may apportion the enforcement goals into the assessment and collection goals, also by kind of tax. However, assessments and collections shall not be considered separately but in its totality. Assessment refers to recommended deficiency taxes not collected by the examiner but which will be subject to the issuance of an assessment notice or demand letter. Collection refers to deficiency taxes actually collected by the examiner immediately upon termination of the investigation. This should not include collections from delinquent accounts as this is an activity under the collection function. (iii) The Chief of the Investigating Unit, in consultation with the respective group supervisors or section chiefs shall equitably allocate the goal among the examiners under him, taking into consideration the kind or class of returns allocated to the examiner and also his capabilities, educational preparation and experience. 2. The equivalent points earned by revenue examiners shall be measured as follows: Those who achieve The Goal 30 pts. 97% of the goal 29 pts. 94% of the goal 28 pts. 91% of the goal 27 pts. 88% of the goal 26 pts. 85% of the goal 25 pts. 82% of the goal 24 pts. 79% of the goal 23 pts. 76% of the goal 22 pts. 73% of the goal 21 pts. 70% of the goal 20 pts. 67% of the goal 19 pts. 64% of the goal 18 pts. 61% of the goal 17 pts. 58% of the goal 16 pts. 55% of the goal 15 pts. 52% of the goal 14 pts. 49% of the goal 13 pts. 46% of the goal 12 pts. 43% of the goal 11 pts. 40% of the goal 10 pts. 36% of the goal 9 pts. 32% of the goal 8 pts. 28% of the goal 7 pts. 24% of the goal 6 pts. 20% of the goal 5 pts. 16% of the goal 4 pts. 12% of the goal 3 pts. 8% of the goal 2 pts. 4% of the goal 1 pt. Less than 4% of the Goal 0 3. The Chief of any investigating office may set the goal on a month-to-month basis, provided there is a pre-determination of the total goal for the semester and for the year. 4. An assessment or collection shall be credited to the revenue examiner only after the chief of the office has endorsed the corresponding report. C. Quality of Work The standard to be used in evaluating quality shall be the degree of compliance with the prescribed audit procedures and techniques and reporting requirements, as well as the additional revenue yield. Additional revenue yield shall mean the amount of assessments and collections produced by the revenue examiner over and above the goal given him for the rating period. 1. The total points allocated for quality shall be apportioned as follows: a) Compliance with prescribed procedures and techniques 8 pts. b) Compliance with reporting requirements 7 pts. c) Additional revenue yield 10 pts. --- TOTAL 25 pts. ====== 2. Compliance with prescribed investigation, procedures and techniques shall be jointly evaluated by the supervisor or section chief, the Assistant Revenue District Office or Assistant Chief of the Division or Branch. Thoroughness of the investigation may be judged through the scrutiny of the reports particularly the nature of discrepancies discovered and reported. 3. The number of points to be credited for compliance with reporting requirements shall be based on the reports of investigation submitted as jointly evaluated by the aforementioned officials (See No. 2 above) particularly as to the following: a) Quality of the working papers prepared b) Presentation and explanation of the discrepancies found in the investigation; and c) The submission of all other reports and attachments required, among which are reports on the verification of the taxpayer's withholding tax liabilities (on wages and under Sec. 53 and 54) and delinquent tax liabilities, compliance with the requirement on 1701B, the review sheet, records of submission and processing of reports, etc. 4. Additional revenue yield shall be computed as follows: Those who produce 91 to 100% over his Assessment and Collection Goals 10 pts. 81 to 90% over his Assessment and Collection goal 9 pts. 71 to 80% over his Assessment and Collection goal 8 pts. 61 to 70% over his Assessment and Collection goal 7 pts. 51 to 60% over his Assessment and Collection goal 6 pts. 41 to 50% over his Assessment and Collection goal 5 pts. 31 to 40% over his Assessment and Collection goal 4 pts. 21 to 30% over his Assessment and Collection goal 3 pts. 11 to 20% over his Assessment and Collection goal 2 pts. 10% over his Assessment and Collection goal 1 pt. D. Other Assignments Where the collection of delinquent accounts forms part of the regular functions of an office involved in assessment functions, the evaluation of a revenue examiner's performance on other assignments shall be made in accordance with the procedure outlined hereunder: 1. Collection Function (For Revenue Examiners assigned in the Revenue District Offices) a) The following factors shall be considered: No. of Cases Closed 8 pts. Amount Collected 12 pts. (i) The Revenue District Officer, subject to the approval of the Regional Director, shall determine the number of collection cases (delinquent accounts) to be closed by the District for the six-month period. (ii) In consultation with group supervisors, the Revenue District Officer shall equally allocate the collection cases to each examiner in the district. (iii) The total number of cases to be closed by all the examiners in the group shall constitute the group goal for which the supervisor shall be responsible. (iv) The points earned by the examiner shall be computed as follows: When the examiner makes: The Goal, he earns 8 pts. 90% of the goal, he earns 7 pts. 80% of the goal, he earns 6 pts. 70% of the goal, he earns 5 pts. 60% of the goal, he earns 4 pts. 50% of the goal, he earns 3 pts. 40% of the goal, he earns 2 pts. 30% of the goal, he earns 1 pt. Less than 30% of the goal 0 b) Amount Collected To determine the points earned by a revenue examiner, compute the percentage that the actual collections made bears to the total amount collectible as shown in the dockets assigned to him during the period. In computing this percentage, the basis shall be the final amount assessed or demanded, disregarding additional amounts computed because of late payment. The equivalent weights in points follows: When the revenue examiner collects: 92 to 100% of the total amount assigned to him, he earns 12 pts. 82 to 91% of the total amount assigned to him, he earns 11 pts. 72 to 81% of the total amount assigned to him, he earns 10 pts. 62 to 71% of the total amount assigned to him, he earns 9 pts. 52 to 61% of the total amount assigned to him, he earns 8 pts. 42 to 51% of the total amount assigned to him, he earns 7 pts. 32 to 41% of the total amount assigned to him, he earns 6 pts. 22 to 31% of the total amount assigned to him, he earns 5 pts. 12 to 21% of the total amount assigned to him, he earns 4 pts. 6 to 11% of the total amount assigned to him, he earns 3 pts. 3 to 5% of the total amount assigned to him, he earns 2 pts. 1 to 2% of the total amount assigned to him, he earns 1 pt. When he collects nothing, he gets 0 2. Pre-Audit and/or Audit Review (For Revenue Examiners assigned in the Refund Audit Division and the Assessment Branches of the Revenue Regions). a) The 20 points allocated for other activities shall be apportioned as follows: No. of cases/returns reviewed/pre-audited 5 pts. Quality of review/pre-audit 7 pts. Assessment and collection from review/pre-audit 8 pts. ------- TOTAL 20 pts. b) The procedure for the determination of the individual goal for number of returns or cases for pre-audit or review follows: (i) Pre-audit of returns Estimate the number of income tax returns subject to pre-audit for the rating period. Set the goals by allocating the number equally among the Revenue Examiners who shall conduct the pre-audit of returns. (ii) Audit Review of Cases Determine the number of reports of investigation transmitted to the Branch for review and evaluation during the rating period. Considering the complexity of the cases and the capability of the Revenue Examiners, estimate the number of reports an examiner-reviewer can effectively review under normal conditions. This shall be his allotted goal in the review of reports for the period under evaluation. c) The determination of the goal shall be made by the Chief, Assessment Branch in consultation with the Section Chiefs involved. Such determination, shall however, be subject to the approval of the Assistant Regional Director. d) Points earned shall be determined as follows: Achievement of the goal 5 pts. " " 80 to 99% of the goal 4 pts. " " 60 to 79% " " " 3 pts. " " 40 to 59% " " " 2 pts. " " 20 to 30% " " " 1 pt. Less than 20% of goal 0 e) The factors to be considered in evaluating quality of pre-audit/review of reports of revenue examiners are: (i) Adherence to pre-audit guidelines and correctness of audit sheets prepared. (ii) Compliance with procedures and techniques in the review of reports and the correctness of memoranda, notices of preliminary assessment, review sheets, evaluation sheets, etc. on the reviewed reports. f) Points earned for quality of work shall be determined as follows: 97 to 100% adherence to Pre-Audit/Review procedures, guidelines, techniques and correctness of reports prepared 7 pts. 81 to 96% adherence to Pre-Audit/Review procedures, guidelines, techniques and correctness of reports prepared 6 pts. 65 to 80% adherence to Pre-Audit/Review procedures, guidelines, techniques and correctness of reports prepared 5 pts. 49 to 64% adherence to Pre-Audit/Review procedures, guidelines, techniques and correctness of reports prepared 4 pts. 33 to 48% adherence to Pre-Audit/Review procedures, guidelines, techniques and correctness of reports prepared 3 pts. 17 to 32% adherence to Pre-Audit/Review procedures, guidelines, techniques and correctness of reports prepared 2 pts. 1 to 16% adherence to Pre-Audit/Review procedures, guidelines, techniques and correctness of reports prepared 1 pt. g) Assessment and Collections from Pre-Audit/Review Determine the assessment and collection goals from pre-audit/ review in the same manner that collection and assessment goals for investigation are calculated. Points earned shall be computed as follows: Achievement of the goal 8 pts. " " 90 to 99% of the goal 7 pts. " " 80 to 89% " " " 6 pts. " " 70 to 79% " " " 5 pts. " " 60 to 69% " " " 4 pts. " " 50 to 59% " " " 3 pts. " " 40 to 49% " " " 2 pts. " " 30 to 39% " " " 1 pt. Less than 30% of the goal 0 3. Tax Assistance, Processing of returns/exemptions/ tax credit claims, data gatherings, etc. (For Revenue Examiners in the Sector Operations Office) a) The factors to be considered in rating revenue examiners in the Audit Divisions for other assignments assigned to them are: (i) No. of assistance rendered/returns/ exemptions/credits processed, etc. 10 pts. (ii) Quality of work accomplished 10 pts. b) The Chiefs of the Audit Divisions shall set the goals and standards for quality and quantity of work comprising "Other Assignments" at the beginning of every rating period. c) Points earned shall be determined as follows: (i) Work Units Accomplished (i) Work Units Accomplished Achievement of the goal as to Number of Units 10 pts. Achievement of 90 to 99% of the goal 9 pts. Achievement of 80 to 89% of the goal 8 pts. Achievement of 70 to 79% of the goal 7 pts. Achievement of 60 to 69% of the goal 6 pts. Achievement of 50 to 59% of the goal 5 pts. Achievement of 40 to 49% of the goal 4 pts. Achievement of 30 to 39% of the goal 3 pts. Achievement of 20 to 29% of the goal 2 pts. Achievement of 10 to 19% of the goal 1 pt. Less than 10% of the goal 0 (ii) Quality of Work Perfect adherence to standards set 10 pts. 90 to 99% adherence to standards set 9 pts. 80 to 89% adherence to standards set 8 pts. 70 to 79% adherence to standards set 7 pts. 60 to 69% adherence to standards set 6 pts. 50 to 59% adherence to standards set 5 pts. 40 to 49% adherence to standards set 4 pts. 30 to 39% adherence to standards set 3 pts. 20 to 29% adherence to standards set 2 pts 10 to 19% adherence to standards set 1 pt. Less than 10% of adherence to standards set 0 3. Demerits - Revenue Examiners or his supervisors may incur demerits in any rating period. This would be a deterrent to revenue examiners recommending deficiency assessments without bases. a) Demerits shall be approved by the Service Head concerned for examiners in the National Office or the Regional Director for those in the Revenue Regions. b) Demerits shall be initiated by the Chief of Office or any official passing upon the correctness of reports of investigation based on authentic records of such deficiencies or reductions in recommended assessments. The report rendered by the Sector Audit Review Division, the National Audit Review Division or the Assessment Branch in the Revenue Regions, attached as Appendix "C-5", should always be referred to and attached to any recommendation for a demerit. c) Subsequent substantial reduction or cancellation of deficiency assessments previously credited to a revenue examiner shall affect his performance in the period the ATCA reducing or cancelling the assessment is approved by the authorized official. The assessments credited to a revenue examiner for the current period shall be reduced by the amount equal to that reduced or cancelled from a previously credited assessment. The exceptions are enumerated in Section III, paragraph A 3 of the Revenue Memorandum Order. 4. Other Factors a) Punctuality and Attendance (i) Perfect Attendance 5 pts. (ii) Average of 4 monthly absences and/or tardiness 4 pts. (iii) Average of 5 monthly absences and/or tardiness 3 pts. (iv) Average of 6 monthly absences and/or tardiness 2 pts. (v) Average of more than 6 monthly absences and/or tardiness 1 pt. (vi) Others b) Cooperation, job attitude, public relations, general appearance, etc. are factors which shall be measured by the collective judgment of the Group Supervisor/Section Chief and the Division Chief or the Revenue District Officers or Chief, Assessment Branch and their respective assistants. Performance during special campaigns shall be considered in rating revenue examiners and their supervisory officials on these factors. c) Potential - Potential is a possible talent, ability or skill possessed by an individual which can be further developed. In rating this factor, the supervisor shall also consider leadership, supervisory abilities, creativity and innovativeness. There are employees, however, who have potentials which are not related to their present job. In cases like this, the supervisor may help the employee by recommending him to a job which is in line with his potentials. Appendix B PROCEDURES IN DETERMINING POINTS EARNED BY SUPERVISORY OFFICIALS FOR PURPOSE OF PERFORMANCE EVALUATION A. Division Chiefs, Assistant Division Chiefs, Section Chiefs and Group Supervisors. Performance ratings of Division Chiefs, Assistant Division Chiefs, Section Chiefs and Group Supervisors shall be computed in the same manner as that of individual examiners. The only difference is that the basis of computing the number of points earned for each of the factors considered shall be the comparison between the total of the actual accomplishments of the examiners in his division, section or group and the assigned goal. B. Revenue District Officers and Assistant Revenue District Officers. 1. In the same manner that the performance of group supervisors or chiefs of section is evaluated based on the accomplishments of the examiners in his group or section, the evaluation of the performance of Revenue District Officers and Assistant Revenue District Officers shall be based on the totality of the performance of all examiners in the District. Equivalent points shall be given for each factor considered. 2. Assessment Function - Points earned for Assessment function shall be determined in the same manner that points for Assessment and Collection from Enforcement Activities of revenue examiners are measured (Please refer to Pages 2 and 3 of Appendix "A"). 3. Their rating on their Collection function shall be based on the gross collections of the District as compared to their collection goals. Determination of points earned shall be made as follows: Achievement of Goal 40 pts. " " 98 to 99% of goal 39 " " " 96 to 97% " " 38 " " " 94 to 95% " " 37 " " " 92 to 93% " " 36 " " " 90 to 91% " " 35 " " " 88 to 89% " " 34 " " " 86 to 87% " " 33 " " " 84 to 86% " " 32 " " " 82 to 83% " " 31 " " " 80 to 81% " " 30 " " " 79 to 80% " " 29 " " " 77 to 78% " " 28 " " " 75 to 76% " " 27 " " " 73 to 74% " " 26 " " " 71 to 72% " " 25 " " " 69 to 70% " " 24 " " " 67 to 68% " " 23 " " " 65 to 66% " " 22 " " " 63 to 64% " " 21 " " " 61 to 62% " " 20 " " " 59 to 60% " " 19 " " " 57 to 59% " " 18 " " " 55 to 56% " " 17 " Achievement of 53 to 55% of goal 16 " " " 51 to 52% " " 15 " " " 49 to 50% " " 14 " " " 46 to 38% " " 13 " " " 43 to 45% " " 12 " " " 40 to 42% " " 11 " " " 37 to 39% " " 10 " " " 34 to 36% " " 9 " " " 31 to 33% " " 8 " " " 28 to 30% " " 7 " " " 25 to 27% " " 6 " " " 22 to 24% " " 5 " " " 19 to 21% " " 4 " " " 16 to 18% " " 3 " " " 13 to 15% " " 2 " " " 10 to 12% " " 1 pt. Below 10% of goal 0 4. Supervisory Functions - The rating official shall determine the points earned for each of the factors under supervisory functions. 5. Other Factors - The determination of the points earned for each of the items considered shall be made by the rater using as basis the same guidelines in rating revenue examiners set forth in pages nine (9) and ten (10) of Appendix "A" of this Revenue Memorandum Order. APPENDIX C INSTRUCTIONS FOR THE ACCOMPLISHMENT OF PRESCRIBED FORMS A. Record of Investigations (Appendix C-1, C-2, C-3, C-4 and C-5) - This forms shall be accomplished in triplicate (quadruplicate for revenue examiners assigned in Revenue Regions) by the revenue examiner monthly and submitted as indicated hereunder within ten (10) days after the end of the month: 1. For Examiners in the National Office Original - Sector Operations Office or National Assessment Office, as the case may be Duplicate - Division Copy Triplicate - Examiner's File Copy 2. For Examiners in the Revenue Regions Original - Assessment Branch Duplicate - National Assessment Office Triplicate - Revenue District Office or Office Audit Section Quadruplicate - Revenue Examiner's File Copy It shall be the responsibility of the Group Supervisor or Section Chief to collect the copies of this report from his examiners and to submit the same to the Division Chief or Revenue District Officer three (3) days before the reports are required to be received in the office concerned, or the Assessment Branch as the case may be. The reports (in duplicate shall be transmitted to the office concerned or the Assessment Branch whether or not all examiners have complied with the requirement, on the tenth day after the end of the month. The names of the examiners whose reports are not included in the transmittal should also be submitted. B. Record of Examiner's Reports Approved and Assessed (Appendix C-6) This is a monthly report to be accomplished in duplicate by the Sector or National Audit Review Divisions in the Central Office and by the Assessment Branch in the Regional Office. The original copy is to be submitted to the Chiefs of the respective offices where the examiner is assigned and the duplicate shall be kept on file in the office which prepared the same. The report should reach the Division Chief or the Revenue District Officer within the next month following that for which the report was submitted. The % column indicates the percentage of the deficiency tax over the tax due per return. C. Monthly Summary of Reporting Deficiencies (Appendix C-7) This form show the deficiencies of reports rendered by individual examiners. The Sector or National Audit Review Division shall prepare the report in triplicate - the original shall be forwarded to the Sector Operations or National Assessment Office, the duplicate to the Division Chief concerned, and the triplicate shall remain on file with the office which prepared the same. In the Regional Offices, the Assessment Branch shall prepare the report in triplicate - the original shall be forwarded to the Regional Director, the duplicate to the Revenue District Office concerned and the triplicate shall remain on file with the Branch. D. Revenue Examiner's Rating Sheet (Appendix C-8) This form shall be accomplished in triplicate by the Rater for each revenue examiner every evaluation period. Copies shall be distributed as follows: Original - Ratee's Copy Duplicate - Office " Triplicate - Rater's " The reviewer shall signify concurrence to the rating by affixing his signature in the space provided for the purpose. E. Division Chief's, Section Chief's and Group Supervisor's Rating Sheet (Appendix C-9) This form shall be accomplished in triplicate by the Rater for rating Division Chiefs, Section Chiefs or Group Supervisors every evaluation period. The copies of which shall be distributed as in Letter D above. Likewise, the Reviewer shall sign in the space provided to show his concurrence to the rating. F. Revenue District Officers and their Assistant's Rating Sheet (Appendix C - 10) This form shall be accomplished in triplicate by the Raters in rating Revenue District Officers and Assistant Revenue District Officers. The copies shall also be distributed as in Letter D above. The reviewer shall also sign in the space provided. G. Summary Sheet (Appendix C-11) The evaluation of Revenue Examiners and Supervisors shall be summarized in the Summary Sheets by the Division Chief or Revenue District Officer or Branch Chief. This form shall be prepared in three copies, the original to be submitted to the Office of the Deputy Commissioner concerned, the duplicate to the Sector Operations or National Assessment Office, as the case may be and the triplicate shall remain in the files of the Division for revenue examiners in the Central Office. For those in the Revenue Regions, the same shall be prepared in four copies - the original to the Deputy Commissioner concerned, the duplicate to the National Assessment Office, the triplicate to the Regional Director and the quadruplicate shall be the office file copy. H. Record of Submission and Processing of Reports (Appendix C-12) The purpose of this form is to control the submission and processing of reports. It will show not only the quality of reports submitted but mainly the progress made in processing such report from the time it is submitted to the time the same is assessed. Delay can be readily traced by just referring to the form. The form shall be attached by the examiner to every report he submits. Items 1 to 6 shall be filled in by the examiner. The date action is completed in various stages of processing the report shall be indicated in the appropriate column by the official or employee concerned.