Conduct of the Written Qualifying Examinations for Revenue Officers (Assessment and Enforcement)

August 4, 2000 REVENUE MEMORANDUM ORDER NO. 26-00 SUBJECT : Conduct of the Written Qualifying Examinations for Revenue Officers (Assessment and Enforcement) TO : All Deputy Commissioners, Assistant Commissioners, Regional Directors, Revenue District Officers, Division Chiefs, and Others Concerned I. BACKGROUND AND OBJECTIVES In fulfillment of the Bureau's commitment to enhance Large Taxpayers administration, a Large Taxpayers District Office (LTDO) for Revenue Region Office No. 8 (Makati City) is being created. LibLex To ensure that the audit and examination staff of the Makati LTDO shall be composed of the most qualified Revenue Officers (Assessment and Enforcement), a Written Qualifying Examination shall be held, to aid in the selection of Revenue Officers who shall be assigned to the Makati LTDO . This Order is therefore being issued to govern the conduct of the Written Qualifying Examinations. II. SCOPE OF EXAMINATION The Written Qualifying Examinations shall cover the following topics: Part I Taxation 70% Provisions of the National Internal Revenue Code (NIRC) BIR Revenue Regulations Audit Guidelines, Procedures and Techniques Part II Essay 30% For Group Supervisors Review of Audit Cases, and Management Theories and Practices For Revenue Officers (I to III) Report-making and Case Studies III. GENERAL POLICIES A. CRITERIA FOR QUALIFIED EXAMINEES All personnel holding Revenue Officer I, II, III and IV (Assessment) items shall be eligible to take the Qualifying Examinations, ON A VOLUNTARY BASIS . B. APPLICATIONS 1. Application Forms for the Qualifying Examinations may be obtained from the Training Management Division (TMD), 10th Floor, BIR National Office Building. Accomplished Forms must be submitted to the TMD on or before Friday, 18 August 2000 . 2. The TMD shall screen and evaluate all applications. Qualified applicants shall be duly notified in writing. 3. Inquiries on applications for the Qualifying Examinations may be coursed to the Chief of the Training Management Division at telephone number 928-3093 , or fax number 926-5450 . IV. C ONDUCT OF THE EXAMINATION 1. The Qualifying Examinations are scheduled for Sunday, 3 September 2000, from 8:00 AM to 5:00 PM. The venue for the Examinations will be announced within the next few weeks. 2. Examinees must be at the testing venue no later than 8:00 AM. The Examinations shall begin promptly at 9:00 AM. Latecomers shall no longer be allowed into the Examination Room after 9 : 30 AM . 3. Examinees must present their official BIR Identification Card before entering the Examination Room. All examinees must bring black ballpens and calculators (basic or scientific). Borrowing of calculators shall be strictly prohibited . Cellphones, pagers and organizers will not be allowed inside the Examination Room for the duration of the Examination . 4. Participation in the Qualifying Examinations shall be on official time. 5. All Examinees who shall pass these Qualifying Examinations shall no longer be required to take the Written Qualifying Examinations scheduled for October 2000 . LibLex V. EFFECTIVITY This Order shall take effect immediately. (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue