Implementation of a Personnel Recognition/Admonition Scheme in Order to Spur Action on the Part of Revenue Enforcement Officers in the Investigation, Assessment, and Collection of Internal Revenue Taxes

August 28, 1989 REVENUE MEMORANDUM ORDER NO. 38-89 SUBJECT : Implementation of a Personnel Recognition/Admonition Scheme in Order to Spur Action on the Part of Revenue Enforcement Officers in the Investigation, Assessment, and Collection of Internal Revenue Taxes TO : All Internal Revenue Officers and Others Concerned It has come to the attention of this Office that not infrequently, many Revenue Enforcement Officers, particularly those assigned in Metro Manila are seen hanging around in coffee shops presumably due to lack of work to be done or plain laziness or lack of drive. aisa dc This sad disarray in their work ethic is not only deplorable to say the least, but it calls for purposeful action on our part lest the gains already attained by the new tax administration might come to naught. To this end therefore, it is hereby directed that the following performance recognition/admonition scheme be put into effect by all concerned: (1) Every quarter, not later than twenty (20) days from the end thereof, the Rev. District Officer of each district shall submit to the Commissioner the names, positions/designations of the first three (3) top Rev. Enforcement Officers who excel in terms of - a) Tax assessment per investigation b) Tax collection per investigation c) Tax collection of delinquent accounts. Aside from this, the RDO concerned should also submit within the same period, the names of the three (3) REO's with the lowest performance, based on the above criteria. (2) To encourage supervisors to perform well, it is also ordered that the RDO (within the said period) submit the name of one (1) Group Supervisor with the best performance record and also one (1) with the least performance record. (3) RDO's should also see to it that the Collection Agents perform well so that they should adopt suitable criteria to judge their performance, and along this objective, the names of those who perform well as well as those with poor performance should also be submitted. aisa dc (4) To avoid any subjective evaluation, the recommendation of the Rev. District Officer shall be certified by the Chief, Collection Branch and approved by the Regional Director. The certifying officials must certify solely on the basis of official records and shall be responsible for any factual inaccuracies and/or misinformation. (5) After all report are submitted, a group from the Advisory Council (to be designated by the Commissioner) shall undertake the evaluation phase of this performance scheme, and thereafter they shall recommend to the Commissioner the promotion of the first top ten (10) performers and the reassignment/transfer of the last ten (10) poor performers to distant places. casia (6) At the outset, the basis of performance evaluation shall be the 1987 income tax returns already investigated but those whose performance fail to measure up as regards investigation may still have a chance to recover by means of good performance in the collection of delinquent accounts. EFFECTIVITY: This Order takes effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue