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RMO No. 26-2017: Prescribes the guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are produced or kept

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Summary

RMO No. 26-2017, issued on October 4, 2017, prescribes guidelines on assigning and re-assigning Revenue Officers handling Excise Tax functions to establishments that produce or keep excisable articles.

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Key points

  1. Two-year rotation. Revenue Officers On Premise (ROOPs) are assigned or re-assigned in EEMIEPs every two (2) years. The criteria are IPCR ratings for the last two (2) semesters, industry exposure, involvement in projects, and other factors such as discrepancy reports that ripened into assessment or collection. ROOPs previously assigned in the same industry are preferred.
  2. Special projects. For special industry projects needing prolonged training and familiarization, the Commissioner may allow assignment beyond two (2) years on recommendation of the Assistant Commissioner of the Large Taxpayers Service.
  3. Ranking of establishments. Establishments are classified by taxpayer type and ranked by annual Excise Tax payments and average growth rate, based on removals for the last three (3) years. Manufacturers have priority over importers, traders and storage of tax paid excisable articles, though ROOPs may be concurrently assigned to the latter in a zone.
  4. Re-assignment limits. No ROOP returns to either of the last two (2) consecutive assignments in Zones except in meritorious cases. Re-assignments of ROOPs and Zone-In-Charge in Zones I to XII stay within those zones, and ROOPs and Area Supervisors of an EXTA stay within that EXTA. Exigencies of the service may require deployment between zones and EXTAs.
  5. Zones and EXTAs. The Order lists the areas covered by Zones I to XII and EXTAs I to V, from Metro Manila, Laguna, Batangas, Bulacan, Pampanga, Tarlac, Bataan and Subic to Revenue Regions 1 to 19.
  6. Monitoring. Spot checks of ROOPs on attendance and physical presence are done regularly, and the results are considered in re-assignment. The list of EEMIEPs and the number of ROOPs for each is reviewed regularly.

Who is affected

  • Revenue Officers On Premise (ROOPs)
  • Zone-In-Charge and Area Supervisors
  • Establishments manufacturing, importing or exporting excisable products

Deadlines and effectivity

  • Assignment cycle: every two (2) years

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

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