Results of the VAT Audit Proficiency Examination

March 6, 1990 REVENUE MEMORANDUM ORDER NO. 18-90 SUBJECT : Results of the VAT Audit Proficiency Examination TO : All Internal Revenue Officers and Others Concerned Annexes A, B, C and contain the results of the VAT Audit Proficiency Examination given on November 12, 1989. Analysis of the results by the VAT Audit Proficiency Examination Committee indicates that out of 1,536 who took the examinations, 56.97% obtained scores of 64% and above 28.58% obtained rating lower than 64% but not below 50% and 14.45% obtained ratings below 50%. The highest score obtained is 92.5%, the lowest is 22.5%, and the mean is 64. There were 258 who failed to take the examination. acd Based on the results, the examinees were classified into four categories: those who obtained the ten highest scores; those who obtained satisfactory ratings equivalent to or higher than the mean of 64%, the examinees who obtained low ratings equivalent to scores ranging - not higher than 64% but not lower than 50%, and those who obtained failing ratings equivalent to scores below 50%. Revenue enforcement officers (assessment) will be entitled to the following incentives: (a) Priority in promotion; and/or (b) Assignment to Class A revenue district offices or the VAT Division where their talents and skills can better be utilized. Revenue enforcement officers (assessment) may be authorized to conduct audit of VAT returns alone or together with other qualified enforcement officers and all other internal revenue tax returns. Qualified revenue enforcement officers are those who have successfully completed the required re-training prescribed below, and those who were recruited and/or appointed to REO (assessment) items after the conduct of the examinations and who have successfully completed their VAT training. Revenue enforcement officers may be authorized to conduct audit of VAT returns, but only under direct supervision or with the assistance of a qualified revenue enforcement officer; and all other internal revenue tax returns. This arrangement shall be in effect until December 31, 1990. casia Revenue enforcement officers (assessment) shall be required to undergo re-training. These REOs are not authorized to conduct audit of VAT returns and are limited only to the audit of the other internal revenue tax returns during the period of their re-training. The results of their re-training shall be used as a criteria in determining their assignment and permission to audit VAT returns in the future. Those who did not take the VAT Audit Proficiency Examination will undergo re-training and shall not be authorized to conduct any form of audit unless ordered otherwise by the Commissioner. They shall be assigned to perform office work by their immediate superior and/or the Commissioner until after December 31, 1990, or the successful completion of their re-training, whichever comes later. The Chief of the VAT Division and Career and Training Division are hereby instructed to conduct a re-training and re-testing program for REOs. The Chief, personnel Division, is instructed to implement the grant of the prescribed incentives to the REOs and include the scores in the "201 Files" of all examinees. The Assistant Commissioner (Sector Operations Service), all Regional Directors and Revenue District Officers and Chiefs of audit divisions, branches and/or units must strictly monitor and ensure that the policies regarding the conduct of audit of qualified REOs and prohibitions and restrictions imposed on the other REOs are complied with. This Order takes effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue