Revised Classification of Revenue Inspection Districts and Prescribing the Qualifications of Chief and Assistant Chief Revenue Officers

April 19, 1966 REVENUE REGULATIONS NO. 02-66 SUBJECT : Revised Classification of Revenue Inspection Districts and Prescribing the Qualifications of Chief and Assistant Chief Revenue Officers TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Section 551 of the Revised Administrative Code and Section 338 in relation to Section 8 of Commonwealth Act No. 466 otherwise known as the National Internal Revenue Code, as amended, the following revised regulations concerning the classification of revenue inspection districts and the qualifications of Chief Revenue Officers to be assigned to the said districts, are hereby promulgated and shall be known as Revenue Regulations No. 2-66. SECTION 1. Purpose and Scope . These regulations is proposed to revise Revenue Regulations No. 5-64 which was promulgated to establish uniformity in the classification of inspection districts and the qualifications of Chief Revenue Officers which will serve as a determinative guide in the selection of the latter and to provide promotional incentives. The proposed revision was based on the latest data on internal revenue collections and number of income tax returns filed in the inspection districts. SECTION 2. Classification of Inspection Districts . (a) Class A-1 All inspection districts in Manila and suburbs due to the number of returns filed, complexity of businesses engaged in by the taxpayers in the area and the big number of examiners assigned therein. (b) Class A Where the income tax returns filed exceed 10,000 and the annual internal revenue collections exceed P10,000,000.00. (c) Class B Where the income tax returns filed exceed 10,000 but not more than 20,000 and the annual internal revenue collections exceed P1,000,000.00 but not more than P10,000,000.00, or the income tax returns filed exceed 5,000 but not more than 10,000 and the annual internal revenue collections exceed P5,000,000.00. (d) Class C Where the income tax returns filed exceed 5,000 but note more than 10,000 and the annual internal revenue collections exceed P1,000,000.00 but not more than P5,000,000.00 or where the income tax returns filed are less than 5,000 and the annual internal revenue collections exceed P5,000,000.00. (e) Class D Where the income tax returns filed are less than 5,000 and the annual internal revenue collections are less than P5,000,000.00. SECTION 3. Qualifications of Chief Revenue Officers and Assistant Chief Revenue Officers . Chief Revenue Officers to be assigned in the revenue inspection districts as hereinabove classified must possess the following qualifications: (a) CPA; or (b) Lawyer with at least two (2) years study in Commerce or Business Administration and has taken as least 12 units of collegiate accounting courses; or (c) Commerce graduate with Agent-Examiner; Assistant Agent-Examiner or 1st Grade (Regular) Civil Service eligibility. (Other eligibilities may not be used as substitute thereof). In addition to the above qualifications, he must have undergone In-Service Training in the BIR Training Division or at the Finance Academy of the Philippines. In the absence thereof, he must have taught in the said Training Division or Finance Academy for no less than thirty (30) hours in a year. SECTION 4. WAPCO Range and Experience of Chief Revenue Officers . Chief Revenue Officers must have the following WAPCO range and experience: cdtech (a) Class A-1 the WAPCO range must be at least range 50 with twelve (12) years experience in revenue examination work, eight years of which have been in a supervisory capacity. (b) Class A The WAPCO range must be at least range 48 with ten (10) years experience in revenue examination work, six years of which have been in a supervisory capacity. (c) Class B the WAPCO range must be at least range 48 with eight years experience in revenue examination work, five years of which have been in a supervisory capacity. (d) Class C the WAPCO range must be at least range 46 with six years experience in revenue examination work, three years of which have been in a supervisory capacity. (e) Class D The WAPCO range must be at least range 44 with five years experience in revenue examination work, two years of which have been in a supervisory capacity. SECTION 5. WAPCO Range and Experience of Assistant Chief Revenue Officers . Assistant Chief Revenue Officers shall be assigned to Classes A-1, A, B and C inspection districts only. They must have the following WAPCO range and experience: (a) Class A-1 the WAPCO range must be at least range 48 with eight years experience in revenue examination work, five years of which have been in a supervisory capacity. (b) Class A the WAPCO range must be at least range 46 with seven years experience in revenue examination work four (4) years of which have been in a supervisory capacity. (c) Class B the WAPCO range must be at least range 44 with six years experience in revenue examination work, three (3) years of which have been in a supervisory capacity. (d) Class C the WAPCO range must be at least range 44 with five (5) years experience in revenue examination work, two (2) years of which have been in a supervisory capacity. SECTION 6. Exception . In case of inspection districts populated by cultural minorities and in order to implement the policy laid down by the Commissioner of Civil Service, the Commissioner of Internal Revenue may designate any internal revenue official who belongs to the cultural minority as Chief Revenue Officer of the inspection district referred to above, even though he does not meet the qualifications set forth in Sections 3, 4 and 5 of these regulations but the designation and WAPCO range of any revenue official so designated shall not be lower than Revenue Examiner II, R-41. SECTION 7. Implementation . To carry out the objectives of these Regulations, the incumbent Chief Revenue Officers and Assistant Chief Revenue Officers should be re-assigned, shifted or transferred to the inspection district where their qualifications, capabilities and WAPCO ranges are fitted. Chief Revenue Officers and Assistant Chief Revenue Officers who are not qualified in accordance with the qualifications set forth in the preceding paragraphs, who have been deficient in the performance of their duties or who are presently facing administrative charges or who were found in the post-audit by the Internal Audit Department, of their activities either as Chief or Assistant Chief Revenue Officer or in other activities of a supervisory capacity, to be deficient with the requirements of this Office, shall not be re-designated. In no case shall a revenue examiner or any other internal revenue official be assigned to an inspection district where his WAPCO range will be higher than the Asst. Chief Revenue Officer or the Chief Revenue Officer in the case of a Class D revenue inspection district. SECTION 8. Revision and Publication of the Classification of Revenue Inspection Districts . To keep the classification of revenue inspection districts up-to-date, the Commissioner of Internal Revenue shall revise and publish once every three (3) years the classification of inspection districts on the basis of the latest data on revenue collections, number of returns filed, area of the district and such other conditions he may deem proper for the effective enforcement of the internal revenue laws and regulations. In case of changes in the rank of inspection districts by more than one grade, either by upgrading or downgrading and in case of increases or decreases in the number of inspection districts, the Commissioner of Internal Revenue shall revise and publish a new classification for every such change. the revision and publication of a new classification of inspection districts shall be done through a Revenue Memorandum Order. SECTION 9. Repealing Clause . The provisions of Revenue Regulations No. 5-64 and all circulars, orders or rulings issued which are inconsistent herewith are hereby repealed. SECTION 10. Date of Effectivity . These regulations shall take effect upon promulgation in the Official Gazette. EDUARDO Z. ROMUALDEZ Secretary of Finance Recommended by: MISAEL P. VERA Commissioner of Internal Revenue ATTACHMENT 1st Indorsement June 2, 1966 Respectfully returned to the Commissioner of Internal Revenue, Manila, the attached Revenue Regulations No. 2-66 dated April 19, 1966, revising Revenue Regulations No. 5-64 promulgated to establish uniformity in the classification of Revenue Inspection Districts and prescribing the qualifications of Chief and Assistant Chief Revenue Officers; and Revenue Memorandum Order No. 32-66, dated April 19, 1966, revising classification of Revenue Inspection Districts in accordance with the provisions of the aforesaid Revenue Regulations No. 2-66, approved. EDUARDO Z. ROMUALDEZ Secretary The Honorable The Secretary of Finance M a n i l a S i r : I have the honor to forward herewith Revenue Regulations No. 2-66 and Revenue Memorandum Order No. 32-66, for your approval. lexlib Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue