Value-Added Tax Proficiency Examination

July 17, 1989 REVENUE MEMORANDUM ORDER NO. 36-89 SUBJECT : Value-Added Tax Proficiency Examination TO : All Internal Revenue Officers and Others Concerned As announced in Revenue Memorandum Order No. 18-89 dated March 22, 1989, there will be a VAT proficiency examination to be given after the training/seminar. With the creation of the VAT Audit Proficiency Examination Committee and the seminars having been undertaken, the time is now ripe for the revenue enforcement officers to take the VAT examination. This Order is thus issued to provide the policies and procedures that shall be followed in the examination. cd Date and time of examination The VAT examination shall be held on August 27, 1989 (Sunday) from 9:00 AM to 12:00 PM. In case of postponement due to inclement weather or other unforeseen event, the examination shall be held on September 3, 1989. Who should take the examination All revenue personnel who hold the items of Revenue Enforcement Officer, Senior Revenue Enforcement Officer, and Supervising Revenue Enforcement Officer or higher, performing audit or review work in the Industry Audit Division, Banks, Financing & Insurance Division, International Tax Affairs Division, Value Added Tax Division, Intelligence & Investigation Office, Tax Credit Refund Division, Assessment Performance Control Division, and National Audit Review Division in the National Office, and the Special Investigation Branch, Assessment Branch, including Office Audit Section, and Revenue District Offices in the Regional Offices, should take the VAT examination. Also required to take the examination are those who have been appointed by the Commissioner of Internal Revenue as of June 30, 1989, whose appointment papers are merely being processed by the Civil Service Commission. No application form is necessary to be filed by the above personnel. The following are exempted from taking the examination: a. Revenue enforcement officers performing collection function, or assigned in any division or unit under the supervision of the Excise Tax Service; b. Revenue Trainors listed in Revenue Special Order No. 41-89 dated March 31, 1989; c. Group Supervisors or Section Chiefs as of June 30, 1989 and other higher revenue officials. However, Revenue Enforcement Officers and Senior Revenue Enforcement Officers designated as Group Supervisor or Section Chief in an acting capacity shall take the examination; and d. Revenue enforcement officers who have celebrated their 64th birthday on or before June 30, 1989. Any revenue enforcement officer, not otherwise required to take the VAT examination, may opt to take the examination by filing a written application to the Chief, Career Development Division, if in the National Office, or to the Regional Director concerned, if assigned in the regional or district office. Such application must be received by the Chief, Career Development Division not later than August 11, 1989. casia Examination Centers In order to minimize travel and other expenses and at the same time ensure the integrity of the examination, five examination centers are set up nationwide. All officers required to take the examination shall proceed to the examination center indicated below: Examination Center Offices 1. Baguio City Rev. Region Nos. 1, Baguio City; 2, Tuguegarao; and CAR. 2. Quezon City National Office and Rev. Region Nos. 3A, Pampanga; 3B, Valenzuela; 4A, Manila; 4B1, Quezon City; 4B2, Makati; 4C, San Pablo City; and 5, Legaspi City. 3. Iloilo City Rev. Region Nos. 6A, Iloilo and 6B, Bacolod City. 4. Cebu City Rev. Region Nos. 7, Cebu; 8, Tacloban; 9, Zamboanga; 10A, Cagayan de Oro; and 10B, Butuan City. 5. Davao City Rev. Region Nos. 11A, Cotabato and 11B, Davao City. The site of the examination will be announced later. Any question pertaining to the examination should be addressed to the Chief, Career Development Division. cdt This Order shall take effect immediately. (SGD.) EUFRACIO D. SANTOS (Officer-in-Charge) Deputy Commissioner of Internal Revenue