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Executive Refresher and Training System

Revenue Memorandum Order No. 28-94 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Apr 14, 1994

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April 14, 1994 REVENUE MEMORANDUM ORDER NO. 28-94 SUBJECT : Executive Refresher and Training System TO : All Internal Revenue Officers and Others Concerned 1. OBJECTIVE With the delegation of more functions and authority to Revenue District Officers and Regional Division Chiefs, there is a greater need to ensure that these officials are able to effectively manage their work and comply with policies and procedures. The Executive Refresher and Training System (ERTS) as prescribed in this Order is directed to meet this objective. cd 2. GENERAL GUIDELINES 2.1 The main feature of this ERTS is the temporary posting or assignment of particular Revenue District Officers and Regional Division Chiefs to each of the Service in the National Office. This assignment is intended to refresh and/or expose said officials to the operations and functions of tax administration as performed in each Service, thereby giving said officials the necessary re-orientation or training to improve the management of his/her office upon completion of this assignment. casia 2.2 The duration of this assignment shall be at least one (1) week for each Service, such that the revenue official shall be rotated in each of the ten (10) services. The Assistant Commissioner concerned, shall be responsible for involving the revenue official in the operations of the office and for briefing said official with the existing service policies and procedures that are applicable for the work in the revenue district office and/or regional division. 2.3 The Commissioner, Deputy Commissioners, Assistant Commissioners, and/or Regional Directors shall identify the Revenue District Officers and/or Regional Division Chiefs who shall undergo this ERTS. These shall include those officials who have been identified to be deficient in knowledge/skills in managing their offices and/or complying with policies/procedures. aisa dc 2.4 The revenue official shall assume his work in the revenue district office and/or regional division only after the successful completion of the ERTS as evaluated by the Commissioner, Deputy Commissioners and Assistant Commissioners. 2.5 The Commissioner shall assign an Officer-In-Charge to the office of the revenue official undertaking the ERTS for the duration of the assignment and training of said official. 2.6 The Assistant Commissioner, Human Resource Development Service, shall be responsible for administering the ERTS, including, among others, preparation of the detailed guidelines, scheduling the assignments of identified revenue officials, prescribing standards for selection of officials to undertake the ERTS and for evaluating the results of training in the Service of said official. aisa dc 3. EFFECTIVITY This Order shall take effect immediately. cd LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue

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