Revised Merit Promotion Plan, 1984

June 1, 1984 REVENUE MEMORANDUM ORDER NO. 23-84 SUBJECT : Revised Merit Promotion Plan, 1984 TO : All Revenue Officers and Employees Pursuant to Section 30 of Presidential Decree No. 807, and Section 10 of Civil Service Commission Resolution No. 83-343, this Revised Merit Promotion Plan (2nd Revision) for the Bureau of Internal Revenue is hereby established for the guidance of all concerned. I. OBJECTIVES It is hereby declared the policy of the Bureau of Internal Revenue to adhere strictly to the merit principle in the promotion of employees. In the implementation of this policy, the following objectives are hereby established: 1. Set up a promotion system characterized by observance of the merit principle. 2. Create equal opportunities for advancement to all qualified and competent employees of the Bureau. 3. Provide a guide for the speedy and fair adjudication of protests against promotions. II. SCOPE This Merit Promotion Plan shall cover all positions in the Bureau of Internal Revenue except those positions in the Career Executive Service. III. DEFINITION OF TERMS 1. Promotion - the advancement from one position to another of higher rank with more difficult duties and responsibilities as authorized by law, and usually accompanied by an increase in salary. 2. First Level Position - a position falling under the group of clerical, trades, crafts, and custodial service positions involving sub-professional work in a non-supervisory or supervisory capacity requiring less than four years of college studies. 3. Second Level Position - a position involving professional, technical or scientific work in a non-supervisory or supervisory capacity requiring completion of at least four years of college work. 4. Next-in-Rank Position - a position which by reason of the hierarchical arrangement of positions in the Bureau is in the nearest degree of relationship to a higher position, taking into account the following: a. organizational structure/s as reflected in the approve organization chart; b. salary and/or range allocation; c. classification and/or functional relationships of positions; and d. geographical location. 5. Open Position - refers to those positions that do not have any positions next-in-rank or residual positions of each level which may be filled by lateral/vertical entry. cdt 6. Promotional Line-up - a listing of incumbents of positions next-in-rank to a vacancy as well as those who, though not next-in-rank, are deemed qualified and competent, together with all necessary information about each employee. IV. BASIC POLICIES ON PROMOTION 1. Whenever a position in the first or second level becomes vacant, the official or employees in the Bureau who occupy positions next-in-rank to the vacancy and who are competent and qualified shall be initially considered for promotion to the vacancy (See attached System of Ranking Positions). 2. To be considered for promotion, employees must meet the minimum qualification standards for the position involved. For reasons of equity and morale, the best qualified next-in-rank employees, all circumstances being equal, shall have first call upon promotional opportunities. However, the Commissioner may promote an employee who is not next-in-rank, but who possesses superior qualifications and competence compared to a next-in-rank employee who merely meets the minimum requirements for promotion to the position. 3. Reasonable and valid standards and methods of evaluating the qualifications and competence of all employees competing for promotion to the same position shall be applied fairly and consistently. 4. Lack of confidence shall not be accepted as a reason for disqualifying an officer or employee from promotion. The reason must be real and substantial. 5. In seeking qualified employees for promotion, the area of selection shall be as organizationally broad as practicable. Selection shall be central office-wide for vacancies in the Central Office, and region-wide for vacancies in the Regional Offices. If there are no next-in-rank employees in the region where the vacancy is located, selection may be made from the other regions, or from the Central Office, provided that the next-in-rank employees there are willing to assume the duties of the position. This policy shall similarly apply to vacancies in the Central Office. cdt Employees promoted pursuant to the preceding paragraphs shall agree in writing to perform the duties of the position at the work unit where the performance of such duties is required, if promoted. If, after having been appointed, the employee refuses to be assigned in the work unit where the position is located, or if his supervisor shall make representation for his retention in his present assignment, his promotion shall be revoked. 6. As a general rule, promotions must be recommended by the head of the work unit where the employee is assigned. However, this is not absolute. It should allow for exceptions because it may very well happen that if the chief or head of the unit is prejudiced against an employee, then the said employee may not be recommended for promotion although he may have all qualifications therefor. 7. Insiders should be given preference for appointment to hiring level positions provided they meet the qualification requirements of the positions and are already occupying positions whose salary ranges are near the range of the hiring level position. However, in order to professionalize the service, and so as to avoid "inbreeding" and to inject fresh blood into the corps of personnel, this policy is also not absolute. In addition to performance, competence and qualifications, integrity in the employee's discharge of his duties and responsibilities shall be a factor to be evaluated in promotions. Added to these, in the Assessment Group, the examiner's accomplishments in assessment and collection of internal revenue taxes and his passing the latest classification examinations shall likewise be factors to be evaluated. 9. An examiner who meets all the requirements in the preceding paragraphs but failed in the classification examination and who has shown an unusually remarkable performance for a period of at least one year may be considered for promotion subject to the determination by the Commissioner that his deficiency in the examination can be offset by his outstanding performance. 10. In case an employee feels that he deserves to be promoted but for some reasons he has not been recommended by the head of his work unit, he may apply to the Promotion Board for assessment by submitting the necessary documents to prove his competence and qualifications for the position applied for. His application for evaluation together with the documents submitted must first be referred by the Chief, Personnel Division/Chief, Administrative Branch to the head of office or supervisor concerned for comment before the Promotion Board acts on his application for assessment. casia 11. Those to be promoted to critical positions as determined by the Commissioner or those who will have direct dealings with taxpayers such as Cash Clerks, Revenue Collectors, Revenue Inspectors, Special Investigators, and Revenue Examiners must undergo neuro-psychiatric test or examination. 12. No recommendation in favor of an employee for promotion, whether oral or written, shall be considered unless it is made by the officer or officers under whose supervision he is or has been employed. The presentation of any other recommendation shall be considered as an unwarranted interference in the public service. Such a recommendation made at the solicitation or with the knowledge or consent of the officer or the employee shall be sufficient cause for barring him from the promotion and/or proceeding against him administratively. V. PROCEDURES 1. The Chief, Personnel Division shall furnish the Revenue Service Chiefs and Regional Directors a list of vacancies as determined from the Plantilla at the end of each quarter. In the Regional Offices, it shall be the duty of the Chief, Administrative Branch, to notify in writing the Chiefs of Branches and Revenue District Officers about the vacancies in the Region at the end of each quarter. 2. After the close of each performance rating period, the Revenue Service Chief, Regional Director, or Head of Office concerned shall submit to the Personnel Division or to the Chief, Administrative Branch, when the vacancies for filling are within the jurisdiction of the Regional Director, a list of promotable employees as required under Revenue Memorandum Order No. 26-83. cd i 3. The Chief, Personnel Division/Chief, Administrative Branch, on the basis of the list of promotable employees as well as the System of Ranking Positions, and the personnel qualifications index, shall identify the employees within the Bureau/Region who are deemed qualified and competent for promotion. 4. The Chief, Personnel Division/Chief, Administrative Branch, shall make a preliminary evaluation of the qualifications of all candidates for promotion taking into consideration the qualification standards and job requirements of the vacancy. To determine the comparative competence and qualifications of the candidates for promotion they shall be compared on the basis of the following factors: a. Performance - This shall be based on the last two performance ratings of the employee. For revenue examiners, this shall be based on the performance ratings and accomplishments in terms of assessment and collection for the past 2 years. b. Education and Training - These shall include educational background and the successful completion of training courses, scholarships, training grants and others. Such education and training must be relevant to the duties of the position to be filled. c. Experience and Outstanding Accomplishments - These shall include occupational history, work experience and accomplishments worthy of special commendation. d. Physical Characteristics and Personality Traits - These must have a bearing on the position to be filled. e. Potential - This is an estimate or prediction of an employee's capacity and ability to perform the duties of the position to be filled and those of higher or more responsible positions in the line of promotion. The prediction shall be based on factors a to d above and on all other factors that may help in predicting the employee's ability to efficiently perform the duties of the position to which he shall be promoted and of other more responsible positions higher in the line of promotion. 5. The promotional line-up shall then be prepared and shall include a list of employees deemed qualified and competent for promotion to the vacancy. The list shall also contain comparative information of the candidates' qualifications, and other available relevant information, if any. All members of the Promotion Board shall be furnished copies of the promotional line-up at least 3 days before a meeting. casia 6. The promotion board shall then evaluate the qualifications of the candidates in the promotional line-up. In determining the degree of competence and qualifications of an employee, the Board shall be guided by Section 5 of CSC Resolution No. 83-343 (Rule on Promotion). If necessary, the Promotion Board or the Commissioner himself may prescribe the conduct of a selection test and/or other selection devices. 7. The Board shall determine an en banc the most qualified and competent candidates in the promotional line-up. The Board shall then submit to the Commissioner/Regional Director, a list of recommended employees from which he may choose the person to be promoted. The recommendation of the Promotion Board shall carry great weight. But in the exercise of his best judgment and discretion, the Commissioner/Regional Director as the appointing authority may choose another official or employee other than those recommended by the Promotion Board. 8. As soon as the Commissioner/Regional Director has chosen who will be promoted, the corresponding appointment shall be prepared. After the appointment is approved by the Commissioner/Regional Director, the Chief, Personnel Division/Chief, Administrative Branch shall post on the Bulletin Board within their premises a notice announcing the promotion. VI. PROTEST 1. Who may file a protest . - Only officers or employees who are qualified next-in-rank to the vacancy on the basis of the approved System of Ranking Positions may file a protest against an appointment or promotion. casia 2. When and where to file a protest . - A next-in-rank employee who feels aggrieved by the promotion of another may file a protest to the Commissioner within 15 days from notice of the issuance of an appointment. 3. When and where to file an appeal . - An employee who is not satisfied with the decision of the Commissioner may file an appeal within 15 days from his receipt of the decision to the Merit Systems Board of the Civil Service Commission. (Under certain circumstances, this period may be extended by the Merit Systems Board to another 15 days). If the employee is still not satisfied with the decision of the Merit Systems Board, he may appeal to the Commission itself within 15 days from his receipt of the decision. 4. Procedure . - 4.1 The aggrieved party shall file his protest in quadruplicate directly to the Commissioner or to the Chairman, Committee on Contested Appointments created under Revenue Memorandum Order No. 39-83. 4.2 The protest shall be typewritten on legal size paper. The protestant shall state clearly, preferably in enumeration form, the grounds for his protest and the reasons why he believes he should be the one appointed to the contested position. 4.3 Within 15 days from receipt of the protest, the Committee on Contested Appointments shall evaluate the reasons presented by the protestant and shall submit their recommendation to the Commissioner who shall finally decide the case within 15 days. acd 4.4 Copies of the decision shall be furnished for the protestant and protestee within 5 days from the receipt of the Chief, Personnel Division. VII. RESPONSIBILITY The Chief, Personnel Division, shall be responsible for the preparation/amendment of the Bureau's Merit Promotion Plan subject to the review and approval of the Commissioner of Internal Revenue. VIII. AMENDMENTS This Revised Merit Promotion Plan, including the attached System of Ranking Positions and Qualification Standards may be changed or amended as the need arises. IX. REPEALING CLAUSE All provisions of existing orders, instructions, and circulars inconsistent herewith are hereby superseded or revoked. X. EFFECTIVITY This Merit Promotion Plan and the System of Ranking Positions shall take effect upon its approval thereof by the Civil Service Commission. Any subsequent changes in, or amendments to this Promotion Plan and the System of Ranking Positions shall be subject to approval of the Civil Service Commission and shall not take effect until after six months from the date of the approval. RUBEN B. ANCHETA Acting Commissioner