Competitive Examinations for Applicants to a Revenue Examiner Position

September 12, 1983 REVENUE MEMORANDUM ORDER NO. 29-83 SUBJECT : Competitive Examinations for Applicants to a Revenue Examiner Position TO : All Internal Revenue Officers and Others Concerned I. Objectives: Revenue Memorandum Order No. 9-82 dated March 31, 1982 provides for positive steps to institute a National Tax Service. Along this line, this order is issued to attain the following objectives: A. Set-up recruitment requirements for the position of Revenue Examiners. B. Improve technical proficiency of and instill professionalism among new appointees to examiner positions. C. Give incentives to deserving employees who intend to pursue a career as internal revenue examiners. II. Policies and Procedures: In order to attain the aforementioned objectives, the following policies and procedures are hereby promulgated for compliance by all concerned: A. Competitive Examination All qualified applicants to a Revenue Examiner position shall be required to take a competitive examination which shall be given twice a year. The examinees who passed said examination shall undergo a rigid examiner's training course, the results of which shall determine the applicants' eligibility for appointment to available examiner positions. The cut-off/passing mark of the examination shall be determined by an Examination Committee, who shall see to it that those who will undergo the training program do not exceed forty (40). In case, more than forty (40) examinees passed, only the top 40 will be considered for training. B. Examinees' Qualifications Applications who meet the following requirements are qualified to take the examinations: 1. Insiders who are CPAs or lawyers with 18 units of accounting not holding examiner items: 2. Insiders who are not CPAs/lawyers but possess the following qualifications: cd i a. Bachelor of Science in Commerce or Bachelor of Science in Business Administration major in Accounting; or Bachelor of Laws with 18 units in Accounting; b. First Grade Civil Service Eligible; c. Must occupy a position with salary range not lower than Range 52; and d. Must have had five (5) years of relevant experience. 3. Outsiders (seeking employment in the BIR as revenue examiners) who are Certified Public Accountants or Members of the Bar with 18 units in Accounting. C. Scope of Examination 1. Accounting and Auditing Theory and Practice 2. Basic Taxation 3. Ethics, human/public relations and effective communication D. Application for Examination All interested and qualified parties must file their application for examination on or before deadline dates set by a special committee created by the Commissioner. Said committee shall screen applicants for, schedule and administer the examinations. casia III. Effectivity: This Order shall take effect upon approval. RUBEN B. ANCHETA Acting Commissioner