Guidelines and Procedures in the Administration of Qualifying Examination for Revenue Officers' Assignment to the Large Taxpayer Service (LTS)

September 16, 1999 REVENUE MEMORANDUM ORDER NO. 74-99 SUBJECT : Guidelines and Procedures in the Administration of Qualifying Examination for Revenue Officers' Assignment to the Large Taxpayer Service (LTS) TO : All Revenue Officials and Employees Concerned OBJECTIVES: This order is issued to: 1. Prescribe guidelines and procedures in the administration of qualifying examination for Revenue Officers' assignment to the LTS. 2. Prescribe the criteria in the selection of applicants to the LTS qualifying examination. I. POLICIES: 1. In view of the need to set up a Large Taxpayers Service (LTS) and to determine qualified personnel to be assigned thereat, qualifying examinations (written and oral) shall be given. 2. An LTS Examination Committee shall be created to perform the following: a. Set up criteria for the selection of LTS examinees; b. Prepare/Formulate test questions for the qualifying examination; c. Oversee the actual conduct of the examination; d. Evaluate/rank test results; and e. Prepare final list of successful examinees for interview. Secretariat: a. Prepare Revenue Memorandum Order (RMO) pertaining to the administration of the qualifying examination; b. Receive and validate required documents from applicants; c. Prepare Revenue Special Order (RSO) of qualified examinees; d. Prepare venue and materials needed for the qualifying examination; e. Assist in the administration of the qualifying examination; f. Inform successful examinees of their schedule for oral examination; g. Prepare final list of examinees who passed both the written and oral examination; and h. Prepare RSO of successful examinees who will attend the training program for LTS. 3. Only those who will pass the qualifying examinations shall be considered for assignment to the LTS after undergoing a training program for LTS. cdll II. CRITERIA/REQUIREMENTS: 1. Revenue Officers who meet the following criteria are eligible to take the LTS qualifying examination: a. Permanent employee of the BIR b. Revenue Officers I, II or III c. A CPA or Lawyer or both d. With at least three (3) years experience as field audit examiner e. Without administrative and/or criminal case(s) filed with the Sandiganbayan, Civil Service Commission (CSC) and Internal Security Division of the BIR III. PROCEDURES 1. Qualified applicants must submit to the LTS Examination Committee Secretariat (Career Management Division) the following requirements: a. Latest Personal Data Sheet (PDS) b. Duly certified photocopy of license issued by the PRC/Supreme Court c. Clearance from the Internal Security Division (ISD) 2. The LTS Examination Committee shall set the time, date and venue of the examination. cdll 3. Examinees are required to bring their official BIR Identification Cards on the day of the examination (No photocopied IDs shall be accepted). 4. Successful examinees shall be scheduled for oral examination and shall be duly notified of said schedule. IV. EFFECTIVITY This Order takes effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue