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Restoration of Demoted Employees to Their Former Positions

Revenue Memorandum Order No. 26-88 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Jul 15, 1988

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July 15, 1988 REVENUE MEMORANDUM ORDER NO. 26-88 SUBJECT : Restoration of Demoted Employees to Their Former Positions TO : All BIR Officials and Employees PURPOSE : To Establish Guidelines for the Restoration of Demoted Employees to Their Former Positions in Relation to the Implementation of the New Pay Plan of the Bureau For the above purpose, a Committee to study, review and recommend to the Commissioner the restoration of demoted employees to their former positions is created as follows: Co-Chairmen - Deputy Commissioners Members - Asst. Commissioner (Legal Service) Asst. Service Chief (Administrative) Asst. Service Chief (Excise Tax) Asst. Division Chief (Personnel) Asst. Division Chief (Management Information (and Data Control System) Asst. Division Chief (Tax Information Assistance Division) The following guidelines shall be observed: aisa dc 1. The Personnel Division shall submit to the Review Committee, a list of demoted employees by Service/Region under Executive Order No. 127. 2. Upon receipt of the OSCAS (Organization & Staffing Classification Action Summary) from the Department of Budget & Management, the Review Committee shall meet to determine and recommend to the Commissioner, the employees from the above list who are to be restored to their former positions. 3. Upgraded items in a particular Service/Region that will restore the position of demoted personnel, shall initially be filled by said demoted employees in that Service/Region. Where more than one employee is affected by the foregoing, priority shall be given to the employee who is the most senior in the position. 4. If an upgraded item is already occupied by an employee who did not suffer a demotion, said employee shall be shifted to a similar position as his present one in the Region/Service where he is assigned if there is an available item therein; otherwise, he shall be given the same item in the chain of appointments resulting from the filling of his upgraded item. Example : 1. A Revenue Enforcement Officer item in the Assessment Branch in RR-1, Baguio, has been upgraded to Chief Revenue Enforcement Officer, the item to be transferred to Revenue District No. 30, Quezon City. cd 2. All Revenue Enforcement Officer items in the Assessment Branch, RR-1, have been filled, hence the incumbent of the upgraded item, if he did not suffer a demotion, should be shifted to another Revenue Enforcement Officer item. If one is available in RR-1 outside the Assessment Branch, he can be shifted to that item; if there is no available item, he will have to be appointed to the REO position resulting from the appointment (restoration) of demoted employees in RD-30/RR-4B-1 to their former positions of Chief Revenue Enforcement Officer, Supervising Revenue Enforcement Officer, and Senior Revenue Enforcement Officer. If the latter alternative is followed, the REO incumbent in Baguio will have to be transferred to RD-30/RR-4B-1, depending on where the item is authorized. 5. In the filling of subsequently vacated items, and where there are no demoted employees in the Service/Region where such vacated item is located, another demoted employee from another office may fill such item, provided such employee is willing to transfer to said Service/Region. 6. The Personnel Division shall prepare the corresponding appointments effecting these restorations to take effect January 1, 1988, the date the O.P. Pay Plan is effective. 7. The Personnel Division shall maintain a record of all demoted employees not included in the foregoing actions. 8. After all upgraded items have been filled, the Personnel Division shall, within 15 days after the end of each month, submit to the Review Committee a list of vacancies that may be filled by the remaining demoted employees. The Committee shall then determine and recommend to the Commissioner those employees who shall fill the vacancies. 9. The Review Committee shall establish procedures to be followed in the restoration of demoted employees to their former positions. This Order takes effect immediately. BIENVENIDO A. TAN, JR. Commissioner

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