RMO No. 26-2007 — Prescribes the policies and guidelines in the appointment and transfer of internal revenue personnel Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City September 17, 2007 REVENUE MEMORANDUM ORDER NO. 26-2007 SUBJECT : Appointment and Transfer Guidelines All Internal Revenue Officials, Employees and Others Concerned. TO : I. Objective In compliance with the Memorandum of the Secretary of Finance dated September 21, 2006, this Order is hereby issued to provide for the guidelines in the appointment and transfer of internal revenue personnel. II. Policies and Guidelines A. Appointments 1. Presidential appointees All proposed appointments shall be signed by the Commissioner of Internal Revenue (CIR), as the recommending official, and shall be addressed to the President thru the Secretary of Finance. The Secretary of Finance may or may not indorse the aforesaid recommendation. In case of non-indorsement, all documents of the presidential appointees shall be returned to the CIR. 2. Non-presidential appointees Appointments of personnel which are to be approved by officials other than the President shall be signed by the following officials:

Proposed Place of Salary Grade (SG) Signatory Assignment CIR SG 1 to 24 CIR a. National Office (up to SG 25 for Attorney's item) Regional Director b. Regional Office SG 12 to 24 (up to SG 25 for Attorney's item) SG 1 to 11 B. Transfers, assignments, reassignments and temporary designations Transfers, assignments, reassignments and temporary designations of personnel from one place of assignment to another shall be approved by the herein stated signatories with the concurrence of the respective higher officials. Proposed Place of Salary Grade (SG) Signatory Concurred Assignment 1. Presidential CIR Secretary of Finance appointee 2. Non-presidential appointee a. National SG 22 and above CIR Secretary of Finance Office (investigating SG 1 to 21 CIR office) b. National SG 1 to 24 CIR Office (non- (up to SG 25 for investigating Attorney's item) office) c. Within the Assistant Revenue CIR Secretary of Finance Regional District Officer Office (ARDO) & Revenue District Officer (RDO) SG 18 and above CIR (up to SG 25 for Attorney's item) SG 1 to 17 Regional Director Concerned Deputy Commissioner

d. Outside the ARDO & RDO CIR Secretary of Finance Regional Office SG 18 and above CIR (up to SG 25 for Attorney's item) SG 1- 17 Concerned Deputy CIR Commissioner The Secretary of Finance shall be notified of any transfer, assignment, reassignment and temporary designation of BIR personnel with salary grade twenty two (SG 22) and above, signed by the CIR. No RTAO shall be valid without the concurrence of the concerned Deputy Commissioner/Commissioner/Secretary of Finance as stated above. Except for positions higher than salary grade nineteen (SG 19), no request for transfer shall be approved without the written consent of the Head of Office (concerned Deputy Commissioner/Head Revenue Executive Assistant for offices belonging to the Large Taxpayers Groups/Regional Director) where the personnel is currently assigned and the office to which he will be transferred. III. Repealing Clause All issuances and portions thereof which are inconsistent herewith are hereby amended or revoked accordingly. IV. Effectivity This Order shall take effect immediately. (Original Signed) LILIAN B. HEFTI Commissioner of Internal Revenue