Guidelines and Procedures in the Administration of the Qualifying Examination for Revenue Officers Who Shall be Assigned to Perform the Assessment Function of the Excise Taxpayers Service (ETS)

October 4, 1999 REVENUE MEMORANDUM ORDER NO. 77-99 SUBJECT : Guidelines and Procedures in the Administration of the Qualifying Examination for Revenue Officers Who Shall be Assigned to Perform the Assessment Function of the Excise Taxpayers Service (ETS) TO : All Revenue Officials and Employees Concerned I. OBJECTIVES This Order is issued to: 1. Prescribe the guidelines and procedures in the administration of the qualifying examination for Revenue Officers who shall be assigned to perform the audit of all internal revenue tax liabilities of Excise Taxpayers. 2. Prescribe the criteria in the selection of applicants for the qualifying examination. 3. Prescribe the criteria for the written examination proper for Revenue Officers I, II, and III and oral examination for supervisors with a RO IV item. 4. Prescribe the basis for the selection of the successful examinees. II. POLICIES 1. Written and oral qualifying examinations shall be given to determine qualified personnel who shall perform the assessment function of ETS. 2. The qualifying examinations are open to all qualified Revenue Officers (excise & non-excise tax) according to the criteria prescribed herein. It shall be mandatory for all qualified excise tax personnel and assessment personnel assigned with the Special Teams under the Excise Tax Service and optional for other assessment personnel. 3. Non-excise qualified Revenue Officers who applied for the LTS or Tax Fraud qualifying examinations can no longer apply for the ETS qualifying examination. 4. Supervisors with a RO IV item need not take the written examination but they are required to undergo an oral examination on managerial/supervisory skills and others as may be required. 5. An Overall ETS Examination Committee shall be created for this purpose with the appropriate Sub-Committees. 6. Only those who will pass the qualifying examinations shall be assigned to perform the assessment function of the ETS after undergoing a training program. III. CRITERIA/REQUIREMENTS I. For Revenue Officer I, II or III: A. Applicants/Examinees who possess the following criteria shall be eligible to take the qualifying examinations: 1. Permanent employee of the BIR; 2. A CPA or lawyer or both or graduate of a Bachelor's degree major in Accounting with at least three (3) years experience in field audit; and 3. Without administrative and/or criminal case(s) filed with the Sandiganbayan, Civil Service Commission (CSC) and Internal Security Division of the BIR. B. The scope of the written examination and the equivalent weighted score are as follows: 1. Excise Taxes - 40 % 2. Income, VAT and other business taxes - 40 % 3. Others: - 20 % - Administrative provisions of the NIRC; taxpayer and gov't. remedies; audit techniques and procedures; compliance requirements, etc. C. The successful applicants shall be chosen based on the following: 1. Written examination - 70% 2. Oral examination - 30% II. For Supervisor with RO IV item: A. The scope of the oral examination and the equivalent weighted score are as follows: 1. Technical Competence - 50% 2. Managerial Competence - 40% 3. Others - 10% IV. PROCEDURES A. The SUB-COMMITTEE ON THE SELECTION OF ETS EXAMINEES shall: 1. Receive the following requirements from the applicants: a. Personal Data Sheet (PDS) and b. Clearance from the Internal Security Division 2. Validate and certify the latest PDS of applicants as submitted; and 3. Prepare and submit for approval to the Commissioner, the Revenue Special Order (RSO) on the final list of applicants who qualified for the examination. B. THE SUB-COMMITTEE ON THE CONDUCT OF QUALIFYING EXAMINATION shall: 1. Identify and prepare the venue of the examination; 2. Prepare and ensure adequacy of questionnaires and other necessary materials; and 3. Administer the actual conduct of the examination. C. The SUB-COMMITTEE ON THE EVALUATION OF TEST RESULTS shall: 1. Rank the test results of the written examination; 2. Prepare and submit for approval to the Commissioner the RSO on the list of examinees who passed the written examination for the schedule of oral examination; LexLib 3. Receive the list of examinees who passed the oral examination; 4. Collate and submit the list of examinees who have passed both the written and oral examination to the Overall ETS Examination Committee for final approval; and 5. Prepare and submit for approval to the Commissioner, the RSO on the approved list of successful examinees who shall undergo the required ETS training program. D. The OVERALL ETS EXAMINATION COMMITTEE shall: 1. Decide en banc all issues on the application, administration, evaluation and other matters related to the ETS qualifying examination which were raised and unresolved at the Sub-Committee level; 2. Deliberate en banc on the results of the oral examination; 3. Transmit the list of examinees who have passed the oral examination to the Sub-Committee on Evaluation of Test Results; and 4. Review and approve the final list of successful examinees of the ETS qualifying examination. V. EFFECTIVITY This Order takes effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue