Guidelines on Placement of Personnel in the Reorganization of the BIR under Executive Order No. 127

October 15, 1987 REVENUE MEMORANDUM ORDER NO. 25-87 SUBJECT : Guidelines on Placement of Personnel in the Reorganization of the BIR under Executive Order No. 127 TO : All Revenue Officials and Employees To effectively implement the Reorganization of the BIR pursuant to Executive Order No. 127 and the Memorandum dated October 2, 1987 of the President, the following guidelines are hereby promulgated: acd 1. Staffing Pattern . The number and titles of positions in the approved Staffing Pattern for each particular Service/Region shall be furnished the corresponding Service Chief/Regional Director for the matching of employees to the items to which they shall be proposed for reappointment. 2. Allocation of Items . In allocating items to employees, Revenue Service Chiefs/Regional Directors shall be guided by the following: casia 2.1 Status of the employee, whether permanent or temporary. 2.2 Competence based on performance, education, training and experience. 2.3 Reappointments shall be to the same or comparable positions, except in the case of incumbent Service Chiefs, Assistant Service Chiefs, Division Chiefs, Assistant Chiefs, Branch Chiefs, Assistant Branch Chiefs, Revenue District Officers and Assistant Revenue District Officers who may be proposed to the appropriate items corresponding to their positions, provided that, in the evaluation and judgment of the recommending official, such incumbents meet the standards of competence and integrity necessary in their respective positions. 2.4 Employees who cannot be reappointed to the same position for lack of an appropriate item of the same level may be proposed for appointment to a higher level position, provided that such employees are already discharging the functions of such higher level positions. 2.5 Employees who are demoted for lack of appropriate items shall not suffer reduction of their present salaries. 2.6 Employees who cannot be reappointed under paragraphs 2.3, 2.4 and 2.5 shall be listed separately for submission to the National Office for referral to other Regions/Offices where they can be placed. The list should indicate the present position/assignment/designation held by the employees. 2.7 Division Chiefs, Branch Chiefs and Revenue District Officers shall be consulted in the filling up of positions in their respective divisions, branches and revenue districts. 2.8 Proposed reappointments shall be reviewed in the National Office to ensure compliance with Civil Service law and rules on appointment and with these guidelines. 3. Transfers . 3.1 Employees who are reappointed to items outside their present assignments shall be transferred to where their items are located. Failure to comply with a transfer order shall be reason to cancel an employee's reappointment, and he shall be reorganized out. 3.2 All subsequent transfers after complete placement of personnel shall not be effected unless the transferee leaves his item behind and is appointed to an item in the office/region where he is being transferred, except temporary assignment not exceeding 30 days. 4. Termination . 4.1 An employee who cannot be reappointed for lack of an appropriate item in the Plantilla shall be reorganized out. 4.2 Employees not recommended for reappointment shall be deemed reorganized out. 4.3 All employees reorganized out shall be notified in writing. 5. Benefits . Employees reorganized out shall be entitled to full benefits under present retirement laws and/or other executive issuances. 6. Plantilla/Appointments . 6.1 The Plantilla of Personnel under the approved Staffing Pattern shall be prepared by the Personnel Division based on recommended reappointments from Revenue Service Chiefs and Regional Directors as reviewed under paragraph 2.8 of these guidelines. 6.2 After approval by the Commissioner, copies of the Plantilla shall be furnished the Department of Budget and Management and the Civil Service Commission. 6.3 All reappointments in the reorganization shall be issued by the Commissioner, except those whose appointments are lodged with the President. 7. Appeals . An employee who feels aggrieved as a result of the reorganization may file an appeal within 15 days from receipt of notice of his status in the reorganization. Such appeal shall be filed with the Reorganization Appeals Board of the Department of Finance. 8. Recruitment . 8.1 Hiring of new personnel shall start only after complete placement of incumbent personnel. For this purpose, clearance from the Commissioner shall be obtained before recruitment. Otherwise, the Commissioner will inform the Service/Regional Office concerned. 8.2 In case clearance for hiring has been issued by the Commissioner, priority shall be given to the filling of VAT and Collection items. Please be guided accordingly. (SGD.) BIENVENIDO A. TAN, JR. Commissioner