Compulsory Attendance in the Professional and Productivity Development Course on Specific Taxes

August 25, 1966 REVENUE MEMORANDUM ORDER NO. 51-66 TO : The Revenue Operations Head (Specific Tax), Regional Directors, Regional Districts Nos. 4, 5 and 6, and All Others Concerned SUBJECT : Compulsory Attendance in the Professional and Productivity Development Course on Specific Taxes The following personnel of the Bureau of Internal Revenue, under the Specific Tax Department and the divisions under it, and those assigned in the Alcohol and Tobacco Tax Branches of Regional Offices Nos. 4, 5 and 6 are hereby ordered to attend the Professional and Productivity Development Course on Specific Taxes to be conducted at the Finance Academy of the Philippines, 5th Floor, Doa Amparo Building, at Espaa St., Manila, beginning September 5, 1966. cdi In order not to hamper the routinary supervision of the operations of establishments to which some of the participants in this course are assigned, the participants shall be divided into two (2) groups. Group I will attend sessions in the morning and Group II will attend sessions in the afternoon, as indicated hereunder: GROUP I Morning Class (8 : 30-12 : 00) Name Designation Station 1. Abrigo, Solomon Rev. Insp. II Alcohol Tax Div. 2. Dagdag, Eduardo Sr. Spl. Inv. -do- 3. Figueroa, Marcelino Rev. Insp. I -do- 4. Herreria, Juanito Rev. Insp. II -do- 5. Moreno, Eduardo Rev. Insp. II -do- 6. Suelto, Juan Clerk I -do- 7. Aprecio, Amado Clerk I Tob. & Misc. Tax Div. 8. Asi, Honesto Rev. Insp. II -do- 9. Bello, Francisco Rev. Insp. I -do- 10. Beronilla, Angel Sr. Clerk -do- 11. Caballero, Ruperto Rev. Insp. II -do- 12. Camba, Juan Sr. Rev. Insp. -do- 13. Corrales, Manuel Rev. Insp. I -do- 14. Cortez, Hernando Rev. Insp. I -do- 15. Cortuna, Amado Rev. Insp. I -do- 16. Cruel, Gaudioso, Jr. Rev. Examiner I -do- 17. Dingal, Tiburcio Driver (2nd Grade) -do- 18. Dolotallas, Mamerto Rev. Insp. I -do- 19. Geronimo, Adriano Laborer -do- 20. Gonzales, Enrique Rev. Insp. II -do- 21. Guiang, Napoleon Clerk -do- 22. Jamlig, Loreto Rev. Insp. I -do- 23. Magsino, Galileo Rev. Insp. I -do- 24. Malolos, Aurelio Rev. Insp. I -do- 25. Mangubat, Florencio Rev. Insp. I -do- 26. Masaluga, Ernesto Rev. Examiner II -do- 27. Mendoza, Rosita Rev. Collector I -do- 28. Mercado, Eduardo Rev. Sr. Stenographer -do- 29. Modelo, Prisciliano Rev. Examiner II -do- 30. Mojica, Anselmo Rev. Insp. II -do- 31. Cruz, Angelito de la Tob. Insp. II Tob. Insp. Service 32. Diaz, Constantino Tob. Insp. I -do- 33. Javier, Renato Tob. Insp. II -do- 34. Manalang, Antonio Tob. Insp. I -do- 35. Santillan, Alberto Tob. Insp. II -do- 36. Villamor, Jose Tob. Insp. II -do- 37. Advincula, Rodolfo Rev. Examiner II Spe. Tax Enf. Division 38. Aguinaldo, Deogracias Rev. Insp. II -do- 39. Aguirre, Deusdedit Rev. Examiner I -do- 40. Bueno, Enrique Tob. Insp. I -do- 41. Condez, Porvenir Rev. Insp. I -do- 42. Dizon, Jose Clerk I -do- 43. Enriquez, Jose Sr. Spl. Investigator -do- 44. Francia, Ricardo Rev. Insp. I -do- 45. Golosinda, Felipe Rev. Exam. I -do- 46. Hernando, Franklin Rev. Insp. II -do- 47. Katigbak, Sebastian Rev. Insp. II -do- 48. Managan, Rodolfo Rev. Insp. I -do- 49. Mundo, Ernesto Rev. Insp. I -do- 50. Mariano, Pedro Rev. Exam. II -do- 51. Rellosa, Pablo Rev. Exam. II -do- 52. Santana, Ruben Rev. Insp. I -do- 53. Simpliciano, Ariston Rev. Insp. II -do- 54. Teves, Rolando Rev. Insp. II -do- 55. Uychutin, Luis Rev. Insp. II -do- 56. Vivas, Leon Rev. Exam. I -do- 57. Abundo, Luis Rev. Insp. I Alc. & Tob. Tax Br., RO4 58. Albar, Enrico Supv. Rev. Insp. I -do- 59. Angeles, Benildo Rev. Insp. I -do- 60. Aquino, Ricardo Rev. Insp. II -do- 61. Aragon, Eduardo Rev. Insp. II -do- 62. Arevalo, Pablo Rev. Insp. I -do- 63. Atienza, Anonias Rev. Insp. I -do- 64. Aznar, Juan Rev. Insp. I -do- 65. Bascos, Antonio Rev. Insp. I -do- 66. Buen, Buenaventura Rev. Insp. I -do- 67. Bunao, Aselepiades Supv. Rev. Insp. I -do- 68. Claraval, Fernando Supv. Rev. Insp. I -do- 69. Dacanay, Rogelio Rev. Insp. II -do- 70. Dael, Severo Rev. Insp. I -do- 71. Domingo, Romulo Sr. Rev. Insp. -do- 72. Ecarma, Leonides Rev. Insp. I -do- 73. Espiritu, Jose Rev. Insp. I -do- 74. Fornier, Jose Rev. Insp. I -do- 75. Gorospe, Emmanuel Sr. Rev. Insp. -do- 76. Hernandez, Delio Rev. Insp. I -do- 77. Jesus, Pedro de Rev. Exam. I -do- 78. Jose, Tomas Rev. Insp. I -do- 79. Jumangito, Cirilo Rev. Exam. I -do- 80. Legarda, Sulpicio Rev. Insp. II -do- 81. Llantada, Rosito Rev. Insp. II -do- 82. Madarang, Wilfredo Rev. Insp. I -do- 83. Mariano, Benedicto Sr. Rev. Insp. -do- 84. Medina, Rodolfo Sr. Rev. Insp. -do- 85. Mendoza, Carlino Rev. Insp. I -do- 86. Mendoza, Jose Rev. Insp. I -do- 87. Punzalan, Antonio Rev. Insp. I -do- 88. Quezada, Fabian Sr. Rev. Insp. -do- 89. Ramos, Enrique Sr. Rev. Insp. -do- 90. Rodriguez, Francisco Rev. Exam. I -do- 91. Sarmiento, Antonio Rev. Insp. II -do- 92. Sobrecarey, Enrique Rev. Insp. I -do- 93. Tabula, Guillermo Rev. Insp. II -do- 94. Tanga, Herminiano Rev. Insp. I -do- 95. Trance, Ramon Rev. Insp. I -do- 96. Vergara, Juan Rev. Insp. I -do- 97. Villegas, Antonio Rev. Insp. II -do- 98. Abad, Procopio Rev. Insp. I Alc. & Tob. Tax Br.RO5 99. Aguilar, Jose Rev. Insp. I -do- 100. Alcantara, Arsenio Rev. Insp. I -do- 101. Acero, Felix Rev. Insp. I -do- 102. Alfonso, Enrique Sr. Rev. Insp. -do- 103. Banaag, Alfredo Clerk -do- 104. Bautista, Jose Rev. Insp. I -do- 105. Castao, Simeon Rev. Insp. I -do- 106. Castor, Felipe Rev. Insp. I -do- 107. Cordero, Florentino Rev. Insp. I -do- 108. Dunca, Bienvenido Rev. Insp. I -do- 109. Dionisio, Nicomedes Rev. Insp. II -do- 110. Andal, Julito Rev. Insp. I Alc. & Tob. Tax Br. RO6 111. Bondoc, Manuel Rev. Insp. II -do- 112. Cabacungan, Felix Rev. Insp. II -do- 113. Carlos, Edilberto Rev. Insp. I -do- 114. Dizon, Gabriel Rev. Insp. II -do- 115. Encinas, Raymundo Rev. Insp. I -do- 116. Espino, Romeo Rev. Insp. I -do- 117. Fuentes, Benito Supv. Rev. Insp. I -do- 118. Galban, Justino, Jr. Sr. Rev. Insp. -do- 119. Gatchalian, Gloria Supv. Rev. Insp. I -do- 120. Hernandez, Pedro Rev. Insp. I -do- 121. Piano, Carlos Sr. Rev. Insp. -do- 122. Yunsal, Emilio Rev. Insp. I -do- 123. Sebastian, Manuel Rev. Insp. I -do- GROUP II Afternoon class (1 : 30-5 : 00) Name Designation 1. Anonas, Raymundo Spl. Investigator Alcohol Tax Division 2. Bundang, Jesus Rev. Insp. I -do- 3. Fernandez, Dionisio Laborer -do- 4. Isaac, Ibarra Rev. Insp. II -do- 5. Mendoza, Candido Rev. Insp. I -do- 6. Cruz, Erlinda Stenographer Tob. & Misc. Tax Div. 7. Magno, Mamerto Statistical Aide II -do- 8. Mortajo, Norberto Rev. Insp. II -do- 9. Oate, Francisco Rev. Exam. II -do- 10. Orbeta, Ponciano Rev. Insp. II -do- 11. Padua, Buenhijo Rev. Insp. II -do- 12. Pangilinan, Zacarias Rev. Insp. II -do- 13. Pareo, Teodoro Rev. Exam. I -do- 14. Paz, Antonio dela Rev. Insp. II -do- 15. Pungutan, Abdulgafar Supv. Rev. Insp. -do- 16. Roque, Felipe Rev. Insp. I -do- 17. Roque, Jose Rev. Insp. II -do- 18. Rosa, Leonides de la Rev. Insp. II -do- 19. Salaveria, Felix Rev. Exam. I -do- 20. San Juan, Eulogio Rev. Insp. I -do- 21. Santos, Paulino Clerk I -do- 22. Tanchingco, Hector Rev. Insp. II -do- 23. Tatoy, Juliet Clerk I -do- 24. Tolentino, Jesus Rev. Insp. I -do- 25. Toribio, Simeon Jr. Rev. Insp. I -do- 26. Tujan, Antonio Rev. Insp. I -do- 27. Velasco, Cezar Rev. Insp. I -do- 28. Villa, Abelardo de Rev. Insp. II -do- 29. Clemente, Pacifico Tob. Insp. I Tob. Insp. Service 30. Cruz, Martin Tob. Insp. II -do- 31. Espina, Ernesto Tob. Insp. I -do- 32. Mabalot, Antonio Tobacco Insp. I -do- 33. Nazario, Delfin Tobacco Insp. I -do- 34. Pineda, Antonio Rev. Seizure Agent -do- 35. Resurreccion, Romeo Tobacco Inspector I -do- 36. Tenorio, Jose Tob. Insp. II -do- 37. Torrijos, Bernardo Sr. Tob. Insp. -do- 38. Arabia, Francisco Rev. Exam. II Spe. Tax Enforcement Div. 39. Borlaza, Amador Supv. Rev. Insp. -do- 40. Cabindol, Corbeniano Rev. Exam. I -do- 41. Cario, Melvin Rev. Insp. I -do- 42. Castro, Lourdes Stenographer -do- 43. Fermin, Aurora Clerk II -do- 44. Flores, Antonio Laborer -do- 45. Garcia, Sergio Sr. Rev. Insp. -do- 46. Gonzales, Leonardo Rev. Exam. II -do- 47. Gotico, Alfredo Rev. Insp. II -do- 48. Guevarra, Amador Rev. Exam. II -do- 49. Katibay, Feliciano Rev. Insp. I -do- 50. Mariano, Buenaventura Rev. Exam. II -do- 51. Marquez, Arturo Rev. Exam. Aide -do- 52. Martinez, Horacio Rev. Insp. II -do- 53. Mesa, Pedro de Rev. Insp. I -do- 54. Perez, Romeo Rev. Insp. I -do- 55. Tagle, Leonides Coder-Verifier II -do- 56. Zagala, Rodolfo Rev. Insp. II -do- 57. Abella, Hermenegildo Rev. Insp. I Alc. & Tob. Tax Br. RO4 58. Acayan, Luis Rev. Insp. II -do- 59. Alameda, Felipe Rev. Insp. II -do- 60. Apura, Pedro Rev. Insp. I -do- 61. Bansil, Abelardo Rev. Insp. II -do- 62. Bastillo, Jose Rev. Insp. I -do- 63. Caparas, Santos Rev. Insp. II -do- 64. Campos, Leonardo Jr. Rev. Insp. I -do- 65. Castillo, Ricardo Rev. Insp. II -do- 66. Condez, Norberto Supv. Rev. Insp. I -do- 67. Cruz, Saturnino Rev. Seizure Agent -do- 68. Espineli, Ceferino Rev. Insp. I -do- 69. Estrera, Pablo Rev. Insp. I -do- 70. Floreta, Cipriano Sr. Rev. Seizure Agent -do- 71. Guevarra, Gerardo Rev. Insp. I -do- 72. Guzman, Guillermo de Rev. Insp. I -do- 73. Guzman, Rolando de Rev. Insp. I -do- 74. Hernandez, Alfredo Rev. Insp. I -do- 75. Jesus, Artiero de Rev. Insp. I -do- 76. Laurente, Blasco Rev. Insp. I -do- 77. Mandap, Godofredo Rev. Insp. I -do- 78. Mangalindan, Jesus Rev. Insp. I -do- 79. Meneses, Fernando Rev. Exam. I -do- 80. Merca, Teofilo Rev. Insp. I -do- 81. Moog, Esteban Rev. Insp. I -do- 82. Moreno, Fulgencio, Jr. Rev. Insp. II -do- 83. Naguit, Gabriel Rev. Insp. I -do- 84. Paraso, Crisostomo Rev. Insp. II -do- 85. Paule, Josefino Rev. Insp. I -do- 86. Punzalan, Severo Rev. Insp. I -do- 87. Raquel, Eusebio Rev. Insp. I -do- 88. Reyes, Andres Rev. Insp. II -do- 89. Robel, Potenciano Supv. Rev. Insp. -do- 90. Sabas, Daniel Rev. Insp. II -do- 91. Salvador, Nemesio Rev. Insp. II -do- 92. Sto. Domingo, Adolfo Rev. Insp. I -do- 93. Tantoco, Cornelio, Jr. Sr. Rev. Insp. -do- 94. Tuano, Jose Rev. Insp. I -do- 95. Vergara, Francisco Sr. Rev. Insp. -do- 96. Veyra, Filemon de Rev. Insp. II -do- 97. Villanueva, Conrado Rev. Insp. I -do- 98. Yango, Manuel Sr. Rev. Seizure Agent -do- 99. Ejerta, Francisco Rev. Insp. II Alc. & Tob. Tax Br. RO5 100. Estera, Gerardo Rev. Insp. I -do- 101. Fresco, Enrique Rev. Insp. II -do- 102. Gomez, Pastor Rev. Insp. II -do- 103. Ilao, Agapito Rev. Insp. II -do- 104. Larraga, Gil Rev. Insp. I -do- 105. Libunao, Ricardo Rev. Insp. I -do- 106. Magbalon, Maximino Rev. Insp. II -do- 107. Meneses, David Rev. Insp. I -do- 108. Palencia, Rafael Rev. Insp. I -do- 109. Rillera, Samuel Rev. Insp. II -do- 110. San Juan, Adolfo Rev. Insp. II -do- 111. Talan, Pedro Rev. Insp. I -do- 112. Tecson, Isidro Rev. Insp. II -do- 113. Viza, Ricardo Rev. Insp. II -do- 114. Bustos, Elmir Rev. Insp. II Alc. & Tob. Tax Br. RO6 115. Espiritu, Ricardo Appraiser-Agent -do- 116. Floresca, Leto Rev. Insp. I -do- 117. Foz, Cecilio Rev. Insp. I -do- 118. Garcia, Domingo Rev. Insp. II -do- 119. Guzman, Felix de Rev. Insp. I -do- 120. Lugtu, Graciano Rev. Insp. II -do- 121. Panganiban, Benito Rev. Insp. II -do- 122. Pea, Felipe de la Rev. Insp. I -do- 123. Pilipia, Isidro Rev. Insp. I -do- 124. Villena, Cezar Rev. Insp. I -do- 1. All chiefs of Alcohol and Tobacco Tax Branches concerned shall make the necessary adjustment as regards the assignment of revenue inspectors to establishments producing articles subject to specific tax in such a manner that a revenue inspector is always assigned at all times to supervise the operations of the establishment for the duration of the course. 2. The course will cover approximately four weeks of study and training and will cover all internal revenue laws, regulations and rulings governing specific taxes, including the manner of implementation and enforcement thereof, method and technique of investigation and examination and report making. 3. Immediately upon termination of the course, the participants shall be given written examinations, the date and schedule of which shall be announced later. The results obtained shall serve as basis for work assignments, transfer and promotion, in accordance with the Memorandum Circular of the Bureau of Civil Service, dated September 10, 1958, which was approved by the Office of the President. 4. Attendance is compulsory for all fieldmen and revenue inspectors under the Specific Tax Department, the divisions under it and those assigned in the Alcohol and Tobacco Tax Branches, RO Nos. 4, 5 and 6. Chiefs, assistant chiefs of branches, section chiefs and assistant section chiefs and higher officials under the Specific Tax Department, as well as those designated as members of the Panel of Lecturers, may attend the course at their option. All participants should take the written examinations, except fieldmen who are 60 years old or over, Distillery and Tobacco Supervisors and non-fieldmen. The latter, however, may also take the examinations at their option. 5. Fieldmen and other participants who are required to attend the course but failed to attend or to take the written examination shall automatically be precluded from performing fieldwork or be relieved of their assignments and shall be assigned to perform office work in their respective units, aside from being made to answer some probable disciplinary action as the circumstances may warrant. 6. Strict attendance during the course shall be observed. Three (3) unexcused absences during the entire course or an aggregate of six (6) undertime or tardiness on all subjects would mean that the participant automatically fails the course and will be given a rating of 50% to be incorporated in his service record. 7. All officials concerned are hereby enjoined to notify all fieldmen, revenue inspectors and others concerned in their respective offices upon receipt of a copy hereof of the contents of this Revenue Memorandum Order. They shall direct the participants to report to the Chairman, Training Committee, on September 5, 1966, at 8:00 A.M., at the Finance Academy, corner Espaa and Catalua Sts., Manila for the inaugural ceremonies to signal the opening of the course. MISAEL P. VERA Commissioner of Internal Revenue