Seminars for the Classification and Qualification Examinations for Revenue Examiners and Supervisors

July 9, 1976 REVENUE MEMORANDUM ORDER NO. 28-76 SUBJECT : Seminars for the Classification and Qualification Examinations for Revenue Examiners and Supervisors TO : All Internal Revenue Officers and Others Concerned In connection with the examinations to be given for revenue examiners announced in Revenue Memorandum Circular No. 18-76 dated April 30, 1976, the detailed instructions governing the above-mentioned examinations are hereby promulgated for the guidance and information of all concerned. aisa dc I. Seminars To prepare the examinees for the examination, seminars will be conducted on the different subjects to be given in the examination which seminars will be held every Saturday (whole day) for ten (10) consecutive Saturdays beginning July 24, 1976 to September 25, 1976. II. Syllabus and Handouts 1. To insure uniformity in the lectures, syllabus will be distributed to the lecturers on the different subjects with the instruction that they cover the items included in the syllabus so that there will be a uniformity in the basic information to be imparted to the examinees. 2. Handouts in the form of amendments to the Tax Code, digests of regulations, rulings and other related matters will be distributed by the Central Office to the Regional Offices and the Regional Directors are hereby instructed to distribute the said handouts to the examinees. 3. Basic materials such as the National Internal Revenue Code, the Handbook on Audit Techniques and Procedures are deemed to be already in the possession of the examiners as a regular handout of the Bureau of Internal Revenue. The digest of Presidential Decrees affecting the internal revenue laws have already been given to the Regional Directors who have been instructed to have them copied in as many copies as may be necessary for distribution to the examinees. III. Subjects to be taken up in the Seminar WEIGHT NO. OF LEC- NO. OF SUBJECT IN POINTS TURE HOURS LECTURES 1. Income Tax 30 18 12 2. Business & Miscellaneous Taxes 20 12 8 3. Transfer Taxes 10 6 4 4. Withholding Tax 5 3 2 5. Specific Tax 10 6 4 6. Administrative Remedies and Special Laws 10 6 4 7. Audit Techniques and Procedures 15 9 6 TOTAL 100 60 40 V. Classes Organized for the Seminars NO. UNITS PLACE 1 Region No. 1 Baguio City 2 Region No. 2 Tuguegarao, Cagayan 3 Region No. 3-A San Fernando, Pampanga 4 Region No. 3-B Valenzuela, Bulacan 5 Region No. 4-C San Pablo City 6 Region No. 5 Legaspi City 7 Region No. 6-A Iloilo City 8 Region No. 6-B Bacolod City 9 Region No. 7 Cebu City 10 Region No. 8 Tacloban City 11 Region No. 9 Zamboanga City 12 Region No. 10-A Cagayan de Oro City 13 Region No. 10-B Butuan City 14 Region No. 11-A Cotabato City 15 Region No. 11-B Davao City 16 Revenue District No. 22 Tondo-San Nicolas 17 Revenue District No. 23 Binondo-Sta. Cruz 18 Revenue District No. 24 Quiapo-Sampaloc 19 Revenue District No. 25 South Manila 20 Revenue District Nos. 28 & 29 Malabon-Navotas-Caloocan 21 Revenue District No. 30 Quezon City 22 Revenue District Nos. 31 & 35 Mandaluyong-San Juan & Pasig 23 Revenue District No. 32 Makati 24 Revenue District Nos. 33-34-36 Pasay, Paraaque & Cavite 25 Assessment Branch Manila 26 Assessment Branch Quezon City 27 Agriculture & Financing Divisions 28 Manufacturing & Services Divisions 29 Tax Fraud & Intelligence Divisions 30 Assessment Service, Investment Incentives Division International Operations Division & other Central Office Units In connection with the organization of the classes, the Regional Director concerned and the Division Chief, in the case of the Auditing Divisions in the Central Office, are hereby instructed to provide the room where the seminar is to be held every Saturday, preferably in the Regional Office or in any building in the station town of the Regional Office which can be made available for the seminar. The place selected should be communicated to the Central Office. VI. Lecturers As much as possible and in view of the lack of lecturers to send to the 30 classes from the Central Office, the Regional Directors are hereby instructed to communicate immediately to this Office their recommendations for lecturers in the region on the different subjects in the examination. The lecturer may, in certain cases, be an Examiner himself but so long as he has experience in teaching, the recommendation of the Director will be given due course. VII. Examinees 1. All employees whose items are examiners or special investigators conducting investigation of tax cases including their supervisors, revenue district officers and assistant revenue district officers are required to take the examination. It includes examiners assigned in the Assessment Branch of the region. 2. The Regional Director is hereby instructed to submit immediately to the Central Office the list of employees in the region who are required to take the examination. VIII. Place where Seminar is to be Conducted With the exception of the divisions in the Central Office and Revenue Regions No. 4-A and 4-B, all seminars shall be held in the station town of the Regional Office. The Regional Director should, therefore, instruct all the examiners in the different revenue districts to come to the Regional Office for the seminar every Saturday beginning July 26, 1976. IX. Other Instructions 1. Circulars, orders, rulings, digests and other materials which may be used as reference materials of the examiners for the lectures and for their study which are available in the Regional Office should be mimeographed for distribution to the examinees. 2. All communications regarding the examination, requests for clarification, answers to problems or questions in the conduct of the seminars shall be immediately communicated to the Central Office. Strict compliance with the requirements of this Memorandum Order is hereby enjoined. cdt EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3