Equitable Assignment and/or Distribution of Revenue Personnel

August 4, 1965 REVENUE REGULATIONS NO. 07-65 SUBJECT : Equitable Assignment and/or Distribution of Revenue Personnel TO : All Internal Revenue Officers and Others Concerned Pursuant to Section 59 of Executive Order No. 94, series of 1947, which provides as follows: "Section 59. Fieldmen of the Bureau of Internal Revenue could be assigned to any province for a period of not more than two (2) years and the Provincial Revenue Agent, (now the Chief Revenue Officer), for a period of not more than three (3) years." fieldmen of this Bureau shall not stay for more than two (2) years in a particular place of assignment; while the Chief Revenue Officer (formerly the Provincial Revenue Agent) for more than three (3) years, respectively. In consonance, therefore, with the said Executive Order, effective immediately, the following regulations is hereby promulgated regarding the tour of duty of revenue officers and employees performing field functions within the Assessment and Specific Tax Departments. cdll All fieldmen concerned are henceforth required to render office and review work once for six (6) months in the Income and Business Taxes Divisions of the Assessment Department, if in the National Office and in the Income and Business Tax Branches in the Regional Offices, after having served in the field for two (2) years. Those fieldmen assigned within the Specific Tax Department are required to render office and review work in the Specific Tax Department, if in the National Office, and in the Alcohol and Tobacco Tax Branches, if in the Regional Offices. Those fieldmen assigned in the Investigation Division in the National Office, and those assigned in the Investigation Branches in the Regional Offices, are likewise required to perform office and review work, once for six (6) months after two (2) years of field duty, pursuant to the adverted Executive Order No. 94. No transfer back to the same province or inspection district within six (6) years, and to the same Regional District within eight (8) years shall be made of any revenue fieldmen to avoid and/or prevent fraternization. The primary purpose contemplated in this regulation, is to give a well-rounded training both in office and field work to all revenue field personnel, so that a more effective and intelligent implementation of revenue laws and regulations could be realized. The Revenue Operations Head (Assessment) and Revenue Operations Head (Specific Tax) are given the discretion to stagger the schedule of those fieldmen who will be affected by reassignment under these regulations; and they are likewise strictly charged with the duty of keeping a master list of fieldmen assigned within their respective departments in order that the requirements prescribed herein are fully implemented and carried out, to avoid a situation where a particular fieldmen overstays in a particular place of assignment for more than two (2) years, as specified in Executive Order No. 94, series of 1947. Chief Revenue Officers shall be rotated and/or given other assignments as the case may be, pursuant to Section 12 of the National Internal Revenue Code, in relation to Section 550 of the Revised Administrative Code, after they have been assigned for three (3) years in a particular station town. Those employees newly appointed for field assignment, who are considered as Class "C" examiners, shall, as a prerequisite, undergo in-service training in the first training course or class to be started, and subsequent thereto, to be assigned in the Office Audit Section for six (6) months training therein. Before the said employees are released in their assignments thereat, a certification from the Chief, Audit Section as to their competence should be submitted to the Regional Director. Those employees who have completed training in the Office Audit Section are further required to undergo training in the field, invariably accompanied by a regular examiner, for not less than three (3) months, during which time, they will not be issued an authority to investigate. If after the end of the three (3) months the employee concerned has shown his competence, the regular examiner who trained him shall issue a certification therefor. All fieldmen are likewise required to be assigned once every four (4) years to the Income & Business Tax Branch for at least six (6) months and to the Collection Branch for another six (6) months. This Regulation shall not apply to personnel assigned to perform purely office work and to officers who are performing supervisory or executive functions. All Revenue Memorandum Orders inconsistent herewith are deemed repealed and/or superseded. aisadc These Regulations shall take effect upon publication in the Official Gazette. RUFINO G. HECHANOVA Secretary Recommended by: BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue ATTACHMENT 1st Indorsement August 9, 1965 Respectfully returned to the Commissioner of Internal Revenue, Manila, the proposed Revenue Regulation No. 7-65, dated August 4, 1965, relative to the equitable assignment and/or distribution of revenue personnel, approved. RUFINO G. HECHANOVA Secretary