RMO No. 68-2016 — Delegates the authority for recruitment in the Regional Offices and amends RMO No. 36-2013 re: Strategic Recruitment and Selection Process Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City REVENUE MEMORANDUM ORDER NO. 68-2016 Date : December 06, 2016 To Subject : All Revenue Officials and Employees Concerned : Delegation of Authority for Recruitment in the Regional Offices and Amendment to Revenue Memorandum Order No. 36-2013 dated September 06, 2013 re: Strategic Recruitment and Selection Process I. OBJECTIVES This Order is issued to: 1. Provide the policies, guidelines and procedures for the delegation of authority for the recruitment of identified entry-level positions to the Regional Offices 2. Clarify and amend certain policies, guidelines and procedures in Recruitment, Selection and Placement under Revenue Memorandum Order (RMO) No. 36- 2013. II. AMENDATORY PROVISIONS 1. The provisions under Item IV. Definition of Terms of RMO No. 36-2013, is hereby amended to read as follows: "IV. DEFINITION OF TERMS XXX Forced-Rank List of Applicant/s � is a list of passed applicants placed according to their over-all ranking (from highest to lowest) based on the total weighted score of the eligibility rating, employment examination test result and consolidated interview rating result who are for consideration to a particular position. This is to ensure that as far as practicable, the Bureau would be able to recruit only the best possible candidate/s in the shortlist. Active pool � candidates who passed the pre-employment examination and underwent interview whose applications are valid for two (2) years from the date of examination. XXX 1

2. The provisions under Item V (16) is hereby amended to read as follows: "V. POLICIES XXX 16. Testing, Interview and Line-up process shall not exceed ten (10) working days from the date of the Pre-employment Examination. XXX 32. Recruitment to entry-level positions in the Regional Offices with Salary Grade (SG) 11 and below and entry-level positions with SG 12 (for Legal Assistant and Accountant I) and SG 18 (for Attorney II) shall be processed at the Regional Offices thru the Regional Selection Board provided that the candidates meet the Qualification Standards (QS) (Annex A) set by the Civil Service Commission (CSC) for these positions except positions authorized under the Large Taxpayers Service (LTS) and Information Systems Group (ISG) which shall be processed in the National Office. 33. The completeness, correctness and authenticity of the documents to be used in the deliberation for recruitment shall be verified by the AHRMD before it is presented to the RSB. 34. The following factors shall be considered in the selection of applicants for recruitment for entry level positions: 34.1. Selection of candidates shall be strictly based on the ranking of the Forced Rank List (FRL). Any deviation therefrom shall be justified/explained thoroughly by the Regional Selection Board/National Selection Board clearly stating in detail the facts and such other circumstances justifying the deviation. 34.2. "No appointments in the national xxx shall be made in favor of a relative of the appointing or recommending authority, or the chief of the bureau or office, or the person exercising immediate supervision over the appointee. Unless otherwise specifically provided by law, as used in this Section, the word "relative" and the members of the family referred to are those related within the third degree either of consanguinity or of affinity." (Section 6 Rule XVIII Omnibus Rules Implementing Book V of EO No. 292 and Other Pertinent Civil Service Laws) 34.3. Relationship of the applicant to the Head/Assistant Head of the PD/AHRMD and the Head/Assistant Head of office where he/she will be assigned must conform to the abovementioned CSC rules. 34.4. Current salary of applicant vis-�-vis the salary of his proposed position. 35. Regional Offices with full-fledged Regional Director (RD) shall sign the appointments for recruitment. 36. Appointments for recruitment of Regional Offices where the Regional Directors are in Officer-In-Charge (OIC) capacity, as well as Regional Offices 2

which were not accredited by their respective CSC Field Offices shall be forwarded to the National Office for signature of the Commissioner. 37. Compliance check/Manpower Assessment shall be done from time to time by Human Resource Development Service (HRDS): 1) to ensure compliance with this Order, CSC and other government reportorial requirements, effective utilization of the organization's manpower 2) to identify needs for improvement and enhancement of the aforementioned processes; and 3) that policies and procedures are applied fairly and consistently." 3. The provisions under Item VI. Guidelines and Procedures are hereby clarified and amended to read as follows: "VI. GUIDELINES AND PROCEDURES A. Creation and Composition of Personnel Selection Board (PSB) 1. The National Selection Board (NSB) shall be composed of the following: Chairperson: Deputy Commissioner, Resource Management Group (DCIR, RMG) Members : Deputy Commissioner (DCIR) of the organizational unit or who has direct supervision over the unit where the vacancy is authorized. Alternate: Chief of Staff Assistant Commissioner (ACIR) where the vacancy is authorized Alternate: Head Revenue Executive Assistant (HREA) Assistant Commissioner, Human Resource Development Service (ACIR, HRDS) Alternate: Head Revenue Executive Assistant (HREA) Two (2) elected representatives from the Rank and File employees, one from the 1st level and one from the 2nd level. The Commissioner may send his/her representative to attend the NSB deliberations anytime. For filling up of vacancies in Regional Offices, the Deputy Commissioner for the functional group shall sit as member on NSB deliberations. Secretariat: Personnel Division (PD) 3

2. The Regional Selection Board (RSB) shall be composed of the following: Chairperson: Assistant Regional Director (ARD) Members : Division Chief or Revenue District Officer where the vacancy is authorized Alternate: Assistant Division Chief (ADC) or Assistant Revenue District Officer (ARDO) Two (2) elected representatives from the Rank and File employees, one from the 1st level and one from the 2nd level. Secretariat : Administrative and Human Resource Management Division (AHRMD) 3. A General Election shall be held for the selection of the following representatives pursuant to the requirements of CSC Memorandum Circular No. 3 s. 2001,: 3.1. First-Level Rank and File Representative 3.2.Second-Level Rank and File Representative The first level representative shall participate during the screening of candidates for vacancies in the first level; the second level representative shall participate in the screening of candidates for vacancies in the second level. They shall serve for a period of two (2) years. XXX B. Conduct of the Personnel Selection Board (PSB) Deliberations 1. The National Selection Board (NSB)/RSB shall meet at least twice a month. The alternate of the regular member of the NSB/RSB shall automatically attend the NSB/RSB meetings in the absence of the regular member. The PD/AHRMD shall issue Notice of Meeting (Annex D) to the NSB/RSB members notifying them of the date of the deliberation at least two (2) weeks before the schedule. 2. The Deputy Commissioner-Resource Management Group (DCIR-RMG)/ARD, in his/her capacity as Chairperson of NSB/RSB, may call for a Special NSB/RSB Deliberation, in his/her own accord or upon the request of any NSB/RSB member, for the discussion of a particular urgent selection requiring NSB/RSB deliberation. 3. During the selection process, the names of the selected applicant/s is/are encircled by the member of the NSB/RSB which has functional jurisdiction over the vacancies to be filled up. Such member shall affix his/her initial 4

beside the encircled name/s and his/her signature in the space beside his/her name in Annexes B and C whichever is/are applicable. 4. In case there are no candidates selected on a particular page of the line-up, the sentence "No candidate selected on this page of the line-up." shall be prominently stamped on said page/s. 5. The other members of the NSB/RSB shall affix their signatures in the space provided beside their names in Annexes B and C whichever is/are applicable. 6. All members of the NSB/RSB shall affix their signatures beside their names in the logbook of attendance. 7. The Minutes of the NSB/RSB Meeting shall be prepared by the NSB /RSB Secretariat and must be approved and signed by all NSB/RSB Members prior to submission to the Commissioner/RD within five (5) working days. The Minutes of the NSB/RSB Meetings shall form part of the official records of the BIR, and may be used as reference documents for any decision reached by the Commissioner/RD. 8. Clarifications, queries or objections involving any NSB/RSB decision/resolution shall be referred directly to NSB/RSB for its consideration and response. On no account shall any revenue official or employee introduce modifications or amendments to any document of NSB/RSB. XXX Selection 8. Conduct the Pre-employment examination by the Career Management Section (CMS), Personnel Division in the National Office on a regular basis and administer to all applicants in the National Office and the four (4) Metro Manila Regional Offices [(RR Nos. 5 (Caloocan City); 6 (Manila); 7 (Quezon City) and 8 (Makati City)], as well as Regional Offices outside Metro Manila. For National Office and Metro Manila Regional Offices, the minimum number of applicants shall be 50 per conduct. For Regional Offices outside Metro Manila, the total number of applicants per conduct of pre-employment examination shall be at least 70 but not to exceed 100. In case the Qualified Applicants exceed 100, the excess will be scheduled the following day of examination. The PD/AHRMD shall perform the following functions and duties: 8.1. Conduct pre-employment orientation prior to test administration by discussing, among others, the following: 8.1.1. Brief background of the BIR structure and compensation and benefits 8.1.2. Recruitment and selection process 8.1.3. Pre-employment examination policies 8.1.4. Rules in taking the examination 5

8.2. Administer pre-employment tests. However, the following standardized tests need to be administered and scored by licensed/accredited and trained psychometrician or psychologist: 8.2.1. Aptitude Test 8.2.2. Personality Tests 8.2.3. Computer Practical (Hands-On) Examination 8.2.4. Procedures on other assessment methods shall include basic rules and regulations examination for driver position and work simulations/manual dexterity tests for other applicable positions. XXX 8.7. Retain test and test results for at least two (2) years from the date the test is administered or from the date of any personnel action relating to the testing, which is later, except in case of reorganization or any other similar event. XXX 10.1 Composition of Panel Interviewers For National Office a) Assistant Commissioner of Human Resource Development Service (HRDS) (alternate HREA/duly authorized representative) as permanent member of the panel. Other members for the Panel Interview may vary where the vacant positions are authorized. The panel of interviewers in the National Office shall be composed of the following: 1. For positions under the Office of the Commissioner, Chief of Staff / Office of the Deputy Commissioner, Chief of Staff of the concerned group 2. Assistant Commissioner (ACIR) of the concerned office where the vacancy is authorized 3. Division Chief of the concerned office where the vacancy is authorized b) Members of the panel who are unable to attend the interview shall send their representative duly authorized in writing. c) The presence of at least 3 members shall constitute a quorum for Panel Interview purposes. d) The members of the Panel of Interviewers shall submit the individual Interview Rating Sheet (Annex E) to PD, Attention: Chief, CMS immediately after the interview. All blanks/spaces in the Interview Rating Sheet must be filled-up or must have complete ratings. e) Applicants who failed to come for interview shall be given only one (1) chance to be rescheduled thru a letter of request. 6

10.2 For Regional Office: Panel of Interviewers in Regional Offices shall be composed of the following: 1. Regional Director 2. Assistant Regional Director 3. Representative from the Division/District of the concerned Office where the vacancy is authorized The Panel Interview shall be conducted within one (1) working day after the written examination date for the Regional Offices. The following rules shall be followed for the Panel Interview: a) Members of the Panel who are unable to attend the interview shall send their representative duly authorized in writing. b) The Head of Office where the item is authorized shall be a member of the Panel of Interviewers. c) The members of the Panel of Interviewers shall submit the individual Interview Rating Sheet (Annex E) to the Chief, AHRMD of the Regional Office immediately after the interview. All blanks/spaces in the Interview Rating Sheet must be filled-up or must have complete ratings. d) Applicants who failed to come for interview shall be given only one (1) chance to be rescheduled thru a letter of request. XXX PD/AHRMD shall: 12. Perform background checking of applicant's information. Applicants need to be screened to see if anything objectionable would prohibit them from working in the Bureau. Reference checking is just one of the many factors to consider in making a final selection decision. While impression of a reference may be subjective, consensus of all references may be looked at as being objective. Background Investigation shall be conducted for Applicants who passed the BIR Pre-employment examination in the National and Regional Offices. 7

The following communication letters shall be used for the Background Investigation of Applicants: 12.1. For National Office a. Letter verification addressed to Professional Regulation Commission (PRC) for CPA/other Professionals (Annex F) b. Letter verification addressed to the Office of the BAR Confidant, Supreme Court for BAR Passers (Annex G) c. Business Reference Letter addressed to Previous/Current Employer of Applicant (Annex H) d. Personal Reference Letter addressed to Relatives or Friends of Applicant (Annex I) 12.2 For Regional Office a. Letter verification addressed to Professional Regulation Commission (PRC) for CPA/other Professionals (Annex F-1) b. Letter verification addressed to the Office of the BAR Confidant, Supreme Court for BAR Passers (Annex G-1) c. Business Reference Letter addressed to Previous/Current Employer of Applicant (Annex H-1) d. Personal Reference Letter addressed to Relatives or Friends of Applicant (Annex I-1) In case no response is received from the aforementioned communication letters within fifteen (15) working days from the date of mailing, other means of verification shall be resorted to such as the following: 12.1.1. For Items 12.2.1. (a), 12.2.1. (b), 12.2.2. (a) & 12.2.2. (b), web checking shall be made to the PRC and Supreme Court websites provided that the same is documented by printing the hardcopy of the verified License/Roll of Attorney Number. 12.1.2. For Items 12.2.1. (c), 12.2.1. (d), 12.2.2. (c) & 12.2.2. (d), telephone inquiries shall be made provided that the same is documented as to: 12.1.2.1. Time of call 12.1.2.2. Name of Contact Person 12.1.2.3. Details contained in the Business/Personal Reference Letter (Annexes H, H-1, I &I-1) 12.2. All communication letters and other means of verification of the applicant's background shall be kept in the 201 file of each applicant. XXX 8

D. Functions and Duties of the National Office A. Sourcing, Testing and Interview of Applicants PROCESS TIMELINE PERSONNEL DIVISION (PD) shall For National Office Applicants within the day after 1. Source applicants evaluation of 1.1. Publish vacant positions (Newspaper Ads, BIR applications Website, CSC Bulletin & Job Portals) -do- 1.2. Participate in Job Fairs 1.3. Request list of graduates from different universities 1.4. Request list of Board, Bar and CSC Passers from respective agencies 1.5. Walk-in 2. Receive application documents from applicants 2.1. Resume with latest picture 2.2 AUTHENTICATED copy of Diploma & Official Transcript of Records 2.3 AUTHENTICATED CSC Eligibility 2.4 Photocopy of Board Rating & valid/updated PRC ID 2.5 Photocopy of Bar Rating & Certificate of Membership in the Philippine Bar 2.6 For Reemployment: Valid Ombudsman Clearance, Photocopy of District/Regional/National Office Clearance, whichever is applicable 3. Evaluate all received applications based on CSC minimum Qualification Standard (QS) (Annex A) Eligibility (CSC / RA 1080) Educational Attainment Experience 4. Send regret letter, if the applicant is not qualified 5. Send letter to submit lacking documents, if applicant is qualified 6. Verify qualified applicants if they are eligible to take within 1 day the Pre-Employment Examination based on PD Database 7. Generate final list of examinees -do- 8. Schedule the final list of applicants for Pre- -do- Employment Examination 9. Call up applicants for examination within 1 day after generation of final list of examinees 10. Prepare test materials and venue for the Pre- Employment Examination 9

11. Conduct Pre-Employment Orientation and Examination 12. Check Pre-Employment Examination within the day after Pre-Employment Examination 13. Generate Employment Test Results (ETR) (Annex J) -do- 14. Release Pre-Employment Test Letter-Results -do- 15. Schedule applicants for Interview session, if the within 1 day after the applicant passed the examination Pre-Employment Examination 16. Conduct Background Investigation -do- 17. Forward Interview Rating Sheets with ETR and within 1 day after the documents of applicants to concerned interview session has Offices/Interviewers been scheduled 18. Inform applicants of their interview schedule -do- 19. Receive accomplished Interview Rating Sheets within the day after (Annex E) with ETR (Annex J) and documents of the interview session applicants from Interviewers 20. Prepare Interview Consolidation Sheets (Annex K) within 1 day after the receipt of Interview Rating Sheets 21. Prepare FRL1 (Annex L) by Career Management within 1 day after Section (CMS) consolidation of Interview Rating Sheets 22. Forward FRL1 (Annex L), ETR (Annex J), Interview within 1 day after Consolidation Sheets (Annex K) and documentary generation of requirements to Manpower Management Section Interview (MMS) for preparation of Line-up/FRL2 (Annex L-1) Consolidation Sheets by CMS For Regional Office Applicants within 1 day upon receipt of LQA 1. Verify qualified applicants if they are eligible to take the Pre- -do- Employment Examination based on PD Database 2. Generate final list of examinees 3. Schedule the final list of applicants for Pre-Employment -do- Examination within the day after 4. Prepare test materials for the Pre-Employment Examination receipt of Interview 5. Conduct Pre-Employment Orientation and Examination Consolidation Sheets 6. Check Pre-Employment Examination -do- 7. Accomplish FRL1 (Annex L) 10 8. Arrange the Over All Ranking column of the FRL1 (Annex L) in descending order

9. Forward a copy FRL1 (Annex L) to AHRMD, copy furnish PD within 1 day after for monitoring purposes receipt of Interview Consolidation Sheets 10. Provide softcopy of FRL2 (Annex L-2) to AHRMD within 1 day after FRL1 has been 11. Transmit scanned copy of ETR signed by the Psychologist forwarded to AHRMD to AHRMD (for outside Metro Manila RRs) for preparation of within 5 working days Line-up/FRL2 (Annex L-2) upon reporting at the National Office B. LINE-UP AND SELECTION PROCESS PERSONNEL DIVISION (PD) shall 1. Receive documents from CMS within 3 days upon 1.1. FRL 1 (Annex L) 1.2. ETR (Annex J) receipt of 1.3. Interview Consolidation Sheets (Annex K) 1.4. Documentary requirements of applicants documents from 2. Prepare CMS 2.1. FRL 2 (Annex L-1) 2.2. Line-up for Recruitment (Annex B) 2.3. Notice of NSB Meeting (Annex D) 3. Retain to Pool of Applicants, if applicant/s is/are not selected 4. Prepare Appointments of selected candidates, if within 5 days after applicant/s is/are selected deliberation 5. Prepare Minutes of Meeting of the NSB within 5 days after deliberation 6. Route Appointments and Minutes of Meeting for within 10 days after initial/signature of concerned officials deliberation 7. Publish signed Appointments in the BIR website within 3 days upon receipt of signed Appointments 8. Inform newly-hired employees re: documentary -do- requirements for submission (Annex M) 9. Prepare Authority to Report within the day upon receipt of documentary requirements 10. Prepare and submit to CSC Report on Appointments on or before the end Issued (RAI) (Annexes N & O) and Appointment of the following Processing Checklist (Annex P) including the month after the following documents issuance of 10.1. Duly accomplished PDS Appointments 10.2. Authenticated Eligibilities 10.3. Certified true copy of Appointments 11

11. Prepare and submit Endorsement with the following on or before the 10th documents to Payroll Section day of the following 10.1. Certified true copy of Appointments month upon report 10.2. Photocopy of Report for Duty for duty 10.3. Original copy of PDS 10.4. BIR Form No. 2305 12. Update Plantilla of Personnel every end of the NATIONAL SELECTION BOARD (NSB) shall month 1. Review line-up of candidates during the NSB deliberation 2. Select Candidates to be recruited -do- 3. Approve and sign page 2 of Appointments (Annex Q) COMMISSIONER shall For National Office Applicants 1. Approve and sign Appointments (Annex R) For Regional Office Applicants 1. Approve and sign appointments (Annex R), if Director is OIC or the Regional Office is not accredited by CSC NEWLY-HIRED EMPLOYEE shall 1. Submit documentary requirements (Annex M) within 15 days upon notification 2. Take Oath of Office before the Assistant upon receipt of Commissioner concerned signed Authority to Report 3. Prepare and submit to PD (Annex S) within 5 days upon 3.1. Oath of Office report for duty 3.2. Report for Duty 3.3. SALN 3.4. BIR Form Nos. (1902, 1905, 2305, 2316) HUMAN RESOURCE DEVELOPMENT SERVICE (HRDS) shall 1. Approve and sign Authority to Report E. Functions and Duties of the Regional Office A. Sourcing, Testing and Interview of Applicants PROCESS TIMELINE ADMINISTRATIVE AND HUMAN RESOURCE MANAGEMENT DIVISION (AHRMD) shall 1. Source applicants 1.1. Publish vacant positions (Newspaper Ads, BIR Website, CSC Bulletin & Job Portals) 1.2. Participate in Job Fairs 1.3. Request list of graduates from different universities 1.4. Request list of Board, Bar and CSC Passers from respective agencies 1.5. Walk-in 12

2. Receive application documents from applicants every 15th day of the 2.1. Resume with latest picture succeeding month 2.2. AUTHENTICATED copy of Diploma & Official Transcript of Records within 1 day upon 2.3. AUTHENTICATED CSC Eligibility receipt of final list of 2.4. Photocopy of Board Rating & valid/updated PRC ID examinees 2.5. Photocopy of Bar Rating & Certificate of within 1 month Membership in the Philippine Bar before its conduct by 2.6. For Reemployment: Valid Ombudsman Clearance, PD Photocopy of District/ Regional/ National Office during the conduct of Clearance, whichever is applicable Pre-Employment Examination 3. Evaluate all received applications based on CSC minimum within 1 day after the Qualification Standards (QS) (Annex A) Pre-Employment Eligibility (CSC / RA 1080) Examination Educational Attainment Experience within the day after the Pre-Employment 4. Send regret letter, if the applicant is not qualified Examination 5. Send letter to submit lacking requirements, if the applicant -do- is qualified 6. Prepare and submit List of Qualified Applicants (LQA) (Annex T) and Monthly Reports (Annexes U & V) together with other pertinent documents to PD 7. Call up applicants for Pre-Employment Examination 8. Prepare venue for the Pre-Employment Examination 9. Assist PD Personnel 10. Prepare and forward the following documents to the Regional Director for transmittal to AHRMD 10.1. Pre-Employment Test Letter- Results 10.2. Employment Test Results (ETR) (Annex J) 10.3. Interview Rating Sheets (Annex E) (for Passed Applicants) 10.4. Interview Attendance Sheet 11. Release Pre-Employment Test Letter-Results to applicants 12. Inform applicants regarding interview schedule 13. Conduct Background Investigation within 1 day after the Pre-Employment Examination 14. Prepare the documents received from PD for Panel -do- Interview session 15. Interview Passed Applicants -do- 16. Assist in the registration and logistics during the Panel Interview 13

17. Collate accomplished Interview Rating Sheets (Annex E) -do- 18. Prepare Interview Consolidation Sheets (Annex K) with -do- ETR and documents of applicants 19. Submit copy of Interview Consolidation Sheets to PD -do- 20. Receive copy of ETR (Annex J) from PD (for outside Metro within 5 working days Manila RRs and pickup for Metro Manila RRs: RR5, RR6, RR7, upon reporting of PD RR8, including RR4 and RR9) signed by the Psychologist for Personnel at the preparation of Line-up/FRL2 (Annex L-2) National Office B. LINE-UP AND SELECTION PROCESS ADMINISTRATIVE AND HUMAN RESOURCE MANAGEMENT DIVISION (AHRMD) shall 1. Prepare within 3 days upon 1.1. FRL 2 (Annex L-2) receipt of documents 1.2. Line-up for Recruitment (Annex B) from PD 1.3. Notice of RSB Meeting (Annex D) within 5 days after 2. Retain to Pool of Applicants, if applicant/s is/are not deliberation selected within 5 days after deliberation 3. Prepare Appointments of selected candidates, if applicant/s within 10 days after is/are selected deliberation 4. Prepare Minutes of Meeting of the RSB within 3 days upon receipt of signed 5. Route Appointments and Minutes of Meeting for Appointments initial/signature of concerned officials -do- 6. Transmit Appointments to Office of the Commissioner, if within the day upon Director is OIC or the Regional Office is not accredited by CSC 7. Publish signed Appointments in the BIR Website 8. Inform newly-hired employees re: documentary requirements for submission 9. Prepare Authority to Report receipt of documentary requirements 10. Receive the following documents from newly-hired employees 10.1. Oath of Office 10.2. Report for Duty 10.3. SALN 10.4. BIR Form Nos. (1902, 1905, 2305, 2316) 14

11. Prepare Report on Appointments Issued (RAI) (Annexes N within 2 days upon & O) and Appointment Processing Checklist (Annex P) including the following documents approval of 11.1. Duly accomplished PDS 11.2. Authenticated Eligibilities Appointments 11.3. Certified true copy of Appointments 12. Submit RAI (Annexes N & O) to CSC-Field Office located at on or before the end the BIR National Office, if the Regional Office is not accredited by CSC of the following month after the issuance of Appointments 13. Submit RAI (Annexes N & O) to concerned CSC- -do- Field/Regional Office, if the Regional Office is accredited by CSC 14. Submit Certified True Copies of the following documents to within 5 days upon PD: report for duty 14.1. Appointment 14.2. PDS 14.3. Report for Duty 14.4. Oath of Office 14.5. SALN 14.6. Eligibility 14.7. BIR Form Nos. (1902, 1905, 2305, 2316) 14.8. School Records (TOR and Diploma) 14.9. NSO Birth Certificate 14.10. Medical Certificate 14.11. NBI/Police Clearance 14.12. Neuro-Psychiatric Exam Results For updating of Plantilla and inclusion in the General Office Payroll 15. Retain all original copies of aforementioned documents for 201 file REGIONAL SELECTION BOARD (RSB) shall 1. Review line-up of candidates during the RSB deliberation 2. Select candidates to be recruited -do- 3. Approve and sign page 2 of Appointments (Annex W) REGIONAL DIRECTOR shall 1. Approve and sign appointments (Annex R), if full-fledged Director and accredited by CSC 2. Approve and sign Authority to Report 15

NEWLY-HIRED EMPLOYEE shall within 15 days upon 1. Submit documentary requirements (Annex M) notification 2. Take Oath of Office before the Regional Director upon receipt of signed Authority to 3. Prepare and submit to AHRMD (Annex S): Report 3.1. Oath of Office 3.2. Report for Duty Within 5 days upon 3.3. SALN report for duty 3.4. BIR Form Nos. (1902, 1905, 2305, 2316) Note: Workflow Charts on the following processes at the National and Regional Offices are attached: A. Sourcing, Testing and Interview of Applicants (Annex X) B. Line-up and Selection Process (Annex Y) XXX" III. SANCTIONS Failure to comply with the aforementioned policies, guidelines and procedures herein set forth shall result in the: 1) Referral of the violation to the Internal Investigation Division for appropriate investigation in conformity with the provisions of the Revised Code of Conduct for Revenue Officials and Employees (RMO No. 53-2010). 2) Imposition of sanction imposed by the CSC pursuant to its Resolution No. 1401316 dated September 12, 2014, Item A.8 which states that: "The delay in the submission of appointment or Report on the Appointments issued (RAI) to the CSCFO or CSCRO shall not be taken against the appointee. The effective date of the appointment shall not be adjusted based on the delay, thus, the original date of appointment shall be retained. The responsible official/s who caused the delay in the submission of the appointment may be held administratively liable for neglect of duty." 16

IV. REPEALING CLAUSE All revenue issuances or pertinent portions thereof inconsistent herewith are hereby modified, amended, superseded or repealed accordingly. V. EFFECTIVITY This Order shall take effect immediately. (Original Signed) CAESAR R. DULAY Commissioner of Internal Revenue P-1 v.15 17