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

May 28, 1964 REVENUE REGULATIONS NO. 05-64 SUBJECT : Classification of Revenue Inspection Districts and Prescribing the Qualifications of Chief Revenue Officers TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Section 338 in relation to Section 8 of Commonwealth Act No. 466, otherwise known as the National Internal Revenue Code, the following Regulations concerning the classification of revenue inspection districts and the qualifications of Chief Revenue Officers to be assigned to the said inspection on districts is hereby promulgated and shall be known as Revenue Regulations No. 5-64. aisadc SECTION 1. Purpose and Scope . This regulations proposes to establish uniformity in the classification of inspection districts and the qualifications of Chief Revenue Officers which will serve as a determinative guide in their selection and also to provide promotional incentives. SECTION 2. Classification of Inspection Districts . (a) Class A Where the income tax returns filed exceed 10,000 and the annual internal revenue collections exceed P10,000,000. (b) 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 but not more than P10,000,000 or where the income tax returns filed exceed 5,000 but not more than 10,000 and the annual internal revenue collections exceed P5,000,000. (c) Class C Where the income tax returns filed exceed 5,000 but not more than 10,000 and the annual internal revenue collections are less than P5,000,000 or where the income tax returns filed are less than 5,000 and the annual internal revenue collections exceed P5,000,000. (d) 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. SECTION 3. Qualifications of Chief Revenue Officers . The Chief Revenue Officers to be assigned in the Revenue Inspection Districts as hereinabove classified must possess the following qualifications: (a) C.P.A.; or (b) Lawyer, with at least two years study in commerce or business administration and has taken at least 12 units of accounting; or (c) Commerce graduate with Agent-Examiner, Assistant Agent-Examiner or first grade regular civil service eligibility (other eligibilities may not be used as substitute thereof). cdtech In addition to the above qualifications he must have undergone in-service training in the B.I.R. Training Division or in the absence thereof he must have taught in the said Training Division for no less than thirty hours in a year and must be experienced in field examination work as provided for in the following section. SECTION 4. WAPCO Range and Experience . A Chief Revenue Officer must also possess the following WAPCO range and experience: (a) Class A The WAPCO range must be at least range 46 with ten (10) years experience in revenue examination work, six (6) years of which have been in a supervisory capacity. (b) Class B The WAPCO range must be at least range 46 with eight (8) years experience in revenue examination work, five (5) years of which have been in a supervisory capacity. (c) Class C The WAPCO range must be at least range 44 with six (6) years experience in revenue examination work, three (3) years of which have been in a supervisory capacity. (d) Class D The WAPCO range must be at least range 42 with five (5) years experience in revenue examination work, two (2) years of which have been in a supervisory capacity. SECTION 5. Assistant Chief Revenue Officers . Assistant Chief Revenue Officers shall be assigned to Classes A, B, and C inspection districts only. They must possess the same educational qualifications and civil service eligibilities required of Chief Revenue Officers as enumerated in Section 3 of this Regulation and shall have the following range and experience. (a) Class A The WAPCO range must be at least range 44 with seven (7) years experience in revenue examination work, four (4) years of which have been in a supervisory capacity. (b) Class B The WAPCO range must be at least range 42 with six (6) years experience in revenue examination work, three (3) years of which have been in a supervisory capacity. (c) Class C The WAPCO range must be at least range 42 with five (5) years experience in revenue examination work, two (2) years of which have been in a supervisory capacity. SECTION 6. Exception . In the case of revenue 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 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 this Regulations but the WAPCO range of any revenue official so designated shall not be lower than range 39. SECTION 7. Implementation . To carry out the objectives of this Revenue Regulations, the incumbent Chief Revenue Officers and Assistant Chief Revenue Officers should be reassigned, 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 have been deficient in the performance of their duties, who are not qualified in accordance with the qualifications set forth in the preceding paragraphs, who are presently facing administrative charges or who are found in the post-audit of their activities either as Chief or Assistant Chief Revenue Officers or in other activities in a supervisory capacity, to be deficient with the requirements of this Office, shall not be redesignated. In no case shall a revenue examiner be assigned in an inspection district where his WAPCO range will be higher than the Assistant Chief Revenue Officer or Chief Revenue Officer in the case of a Class D revenue inspection district. SECTION 8. Revision and Publication of 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 years, the classification of inspection districts on the basis of revenue collections, number of returns filed, area of the district and such other conditions as he may deem proper for the effective enforcement of the internal revenue laws and regulations. In case of changes in the rank of revenue inspection districts by more than one grade either by up-grading or down-grading 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 thru a Revenue Memorandum Order. SECTION 9. Effectivity . This regulations shall take effect immediately and shall supersede all regulations and rulings inconsistent herewith. RUFINO G. HECHANOVA Secretary of Finance Recommended by: BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue