Guidelines and procedures in the implementation of the New Staffing Pattern under Executive Order No. 175

October 13, 2000 REVENUE MEMORANDUM ORDER NO. 47-00 TO : All Revenue Officials and Employees SUBJECT : Guidelines and procedures in the implementation of the New Staffing Pattern under Executive Order No. 175 I. BACKGROUND As part of continuing efforts to constantly improve the quality of tax administration, the Bureau was reorganized under Executive Order (EO) No. 175 (November, 1999). To ensure, therefore, that the objectives of the Executive Order shall be adequately fulfilled, it is essential that the new Organizational Structure and Staffing Pattern mandated under the Order shall be effectively implemented. II. OBJECTIVES This Order is therefore being issued: 1. To ensure the complete implementation of the organizational structure mandated under EO 175, and the Staffing Pattern approved by the Department of Budget and Management. 2. To ascertain that qualified employees with the most appropriate skills and competencies are assigned to the right positions and tasks; and 3. To guard against imbalances in the staffing of each Bureau office. III. POLICIES AND GUIDELINES In implementing the Organizational Structure and Staffing Pattern authorized under EO 175, the following policies and guidelines shall be observed: 1. The Bureau's existing personnel complement shall! be given the items in accordance with the following order of priorities: Regular permanent Regular temporary Contractual 2. No demotion or diminution in rank and salary shall result from the assignment of items for regular personnel. 3. The assignment of items shall be done at the same level, and any promotion/shifting to other position/change of item resulting from such assignment shall be subject to the review and approval of the Selection Board. 4. Contractual employees shall be given permanent items, if qualified to the positions. 5. The distribution of items shall be implemented by phase, as follows: Phase I: Large Taxpayers Service (LTS), Excise Taxpayers Service (ETS) Enforcement Service (ES), Revenue Data Centers, and all other items with Salary Grade 26 and above Phase II: All Other National Office Services Phase III: All Regional and District Offices 6. Passing of the Competency (Qualifying) Examination and the Cognitive, Aptitude and Personality Test shall be a requirement for assignment to the LTS, ETS, and ES and other operations group (assessment). Successful examinees from the Competency Examinations conducted prior to the issuance of this Order shall be assigned to these Services, to facilitate complete staffing requirements. 7. The implementation of this Order shall be undertaken by the Executive Committee and the Working Committee created by the Commissioner under Revenue Special Order No. 555-2000 dated September 26, 2000. 8. Any employee who feels aggrieved by his/her re-assignment by virtue of the implementation of the Bureau's new Organizational Structure may file an appeal with the Appeals Committee created by the Commissioner under Revenue Special Order No. 555-2000, within the reglementary period. 9. Any appeal must be received within thirty (30) days following his/her receipt of the Revenue Special Order/Revenue Travel Assignment Order reassigning him/her to his/her new place of assignment. 10. External hiring shall have been done only for items that remain unfilled after all the existing personnel shall have been assigned their respective items. IV. PROCEDURES A. The Personnel Division The Personnel Division shall: 1. Prepare the Plantilla for each office/division/unit, pursuant to the approved Staffing Pattern under EO 175, giving priority to the LTS, ETS and ES; 2. Consolidate all Reports on the Updated Personnel Data submitted to the Division by the various offices/divisions/units; 3. Submit to the Working Committee In the Implementation of the BIR Staffing Pattern, all Plantillas and Reports on the Updated Personnel Data which reflect also the qualifications and performance ratings (numerical and adjectival, for the last two (2) years) of each employee; 4. Prepare travel assignment orders for the reassignment of personnel in accordance with the approved Plantillas for the signature of the Commissioner and the approval of the Secretary of the Department of Finance; 5. Prepare the appropriate documents to effect the promotional appointments/shifting of positions/change of items resulting from the assignment of items under the new Staffing Pattern, for the approval of the Selection Board and the Commissioner. B. The Executive Committee and Working Committee The Working Committee shall: 1. Match the existing personnel complement of each office/division/unit with its Plantilla under the new Staffing Pattern considering the following factors: Present position held Status of employment, whether permanent, temporary or contractual Competence based on performance, education, training and experience 2. Classify each office/division/section under the appropriate staffing situations as follows: Plantilla < Current Personnel Strength (Excess Personnel) Plantilla = Current Personnel Strength Plantilla > Current Personnel Strength (Excess Items) Plantilla (Excess items) Current Personnel Strength (Excess Personnel) Excess items shall mean the resulting unfilled items after the matching process in item no. 1 has been done. Excess personnel refer to those who cannot be accommodated by the office/division/section where they are presently assigned due to lack of items in the approved Staffing Pattern. Excess personnel may refer also to those whose qualifications do not meet the minimum qualification standard of the unfilled items in the office/division/unit where they are presently assigned. 3. In cases of excess items under a particular office/division/section in the new Plantilla, match the unfilled items with the excess personnel according to the Qualification Standards for each position; 4. Determine the employees who shall be promoted/shifted to other position or whose item shall be changed as a result of the matching of items under the new Staffing Pattern in coordination with the Bureau's Selection Board. 5. Transmit to the Executive Committee the following: List of excess personnel proposed to be transferred to another office/division/section List of personnel with proposed promotions under the new Staffing Pattern List of excess items/unfilled positions per work unit under the new Staffing Pattern 6. Prepare the proposed reassignment of excess personnel to unfilled items and submit the same to the Executive Committee for review and consideration. 7. Consult the Assistant Commissioners (ACIRs)/Regional Directors, having administrative jurisdiction over office/division/section with excess personnel on the proposed re-assignment of personnel. The Executive Committee shall : 1. Review and consider the following: Proposed Plantillas Proposed re-assignment of excess personnel-submitted by the Working Committee List of personnel recommended for promotion/shifting of position/change of item. 2. Submit to the Commissioner for approval, the list of personnel for re-assignment as recommended by the Assistant Commissioners/Regional Directors concerned. 3. In case of promotion/shifting of position/change of item, submit the lists to the Commissioner for approval and then forward to the Personnel Division the approved lists for preparation of line-ups and appointment papers. C. The ACIRs/Regional Directors The ACIRs/Regional Director concerned shall: 1. Review the List of Excess Personnel being proposed for re-assignment/shifting of position/change of item and submit recommendation through an official Memorandum to the Executive Committee through the Working Committee. D. The Selection Board The Selection Board shall: 1. Review the line-up for promotion/shifting of position/change of item prepared by the Personnel Division. 2. Transmit to the Personnel Division the approved line-up for promotions and the lists of personnel for shifting of positions/change of items, for the preparation of the appropriate administrative issuances to effect the promotion/shifting of positions/change of items. E. The Appeals Committee The Appeals Committee shall: 1. Receive all appeals or grievances filed by revenue personnel as a result of re-assignment or placement under the new Staffing Pattern. 2. Evaluate all such appeals and grievances within fifteen (15) days from receipt thereof. 3. Submit the result of the evaluation with recommendations to MANCOM within five (5) days for its final decision V. EFFECTIVITY This Order shall take effect immediately. (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue ATTACHMENT Workflow for the Implementation of the New BIR Staffing Pattern