Policy of Appointment (By Shifting/Demotion) to Revenue Officer I (Assessment) by Incumbents of Position Belonging to Other Occupational Groups

September 30, 1991 REVENUE MEMORANDUM ORDER NO. 39-91 SUBJECT : Policy of Appointment (By Shifting/Demotion) to Revenue Officer I (Assessment) by Incumbents of Position Belonging to Other Occupational Groups It has been observed that recommendations/requests for shifting/demotion of incumbents from positions in other occupational groups to the position of Revenue Officer I (Assessment), are growing in number. In order not to unduly prejudice the service because of this personal movement, the following pre-requisites which should all be met must first be observed: 1. The shifting/demotion must be certified to and justified in writing by the Division Chief/Branch Chief/RDO and concurred by the Service Chief/Regional Director of the employee; cdt 2. The employee must possess the minimum qualification requirements of a Revenue Officer I (Assessment), i.e. Bachelor's degree in Commerce or Business Administration major in Accounting; or Bachelor of Laws with 18 units in Accounting, and RA 1080 (CPA/BAR); CSP and relevant eligibility for second level position. 3. The employee has been performing the duties of his present position for a period of not less than three (3) years prior to the date of his application for a change of item; (This should be certified by his immediate superior); 4. The employee has a performance rating of Very Satisfactory (VS) for the last two (2) semesters preceding the recommendation; 5. The employee is included in the Final List of Promotables of the Service/Region; 6. The employee shall be invariably assigned where the item is so authorized, and to assure compliance he/she must certify under oath that He/she is willing to be assigned thereat. cd i This policy shall take effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue