Criteria for Gauging the Performance Efficiency of BIR Officials

December 17, 1987 REVENUE MEMORANDUM ORDER NO. 42-87 SUBJECT : Criteria for Gauging the Performance Efficiency of BIR Officials In order to gauge the performance efficiency of every revenue enforcement officer, revenue district officer, regional director and service chief concerned as well as other BIR officers when applicable the following criteria are to be considered: 1. Identification and collection of correct taxes from at least 8 new income taxpayers every month beginning January 1988. 2. Increased income tax collection from at least 8 existing taxpayers each month whose previous year's tax is from P2,500 to P10,000 - an increased collection of 100% from P10,001 to P50,000 - an increased collection of 75% from P50,001 to P100,000 - an increased collection of 50% from P100,001 and over - an increased collection of 25% 3. Collection by compulsory or enforcement process from audit on current case of an amount equivalent to 3% of her/his total assigned collection goal (compulsory and voluntary) for the year divided by 12 months. 4. Collection and closing of his/her assigned goal of delinquent accounts as defined by the proper Revenue Order for the year divided by 12 months. If the revenue officer concerned is able to accomplish any two of the above criteria then his/her work shall be considered satisfactory. Below 2 unsatisfactory and above 2 good. The measure of the RDO's/Division Chief's performance shall be the number of Revenue enforcement officers under his jurisdiction times the monthly quotas above stated provided that if the RDO/Division Chief exceeds his collection goal by at least 10% then said RDO/Division Chief shall be considered as having performed above average despite any deficiencies in the stated quotas. The Regional Director's/Service Chief's performance shall be measured by the total number of quota required of RDO's under his jurisdiction provided that if the Region's collection exceeds goal of at least 10% then said Regional Director/Service Chief shall be considered as having performed above average despite any deficiencies in the stated quotas. Performance shall be measured after June 30, 1988 and every 3 months thereafter. This Order shall take effect January 1, 1988. (SGD.) BIENVENIDO A. TAN, JR. Commissioner