RMO No. 77-99: Prescribes the guidelines and procedures in the administration of the qualifying examination for Revenue Officers who will conduct the audit of excise taxpayers

Key points

1. Who may take it. The examinations are open to all qualified Revenue Officers, excise and non-excise tax, based on the criteria in the Order.
2. Mandatory and optional. The examination is mandatory for all qualified excise tax personnel and assessment personnel assigned with the Special Teams under the Excise Tax Service. It is optional for other assessment personnel.
3. Supervisors. Supervisors with a Revenue Officer IV item do not take the written examinations. They undergo an oral examination on managerial/supervisory skills and others, as may be required.

Who is affected

• Qualified Revenue Officers, excise and non-excise tax
• Excise tax and assessment personnel assigned with the Special Teams under the Excise Tax Service
• Supervisors with a Revenue Officer IV item

Deadlines and effectivity

• Issued October 04, 1999