RMO No. 80-99: Prescribes the guidelines and procedures in the administration of the qualifying examination for revenue personnel who will be assigned at the Tax Fraud Division

Key points

1. Format. The qualifying examination has written and oral parts.
2. Who must take it. It is mandatory for all qualified revenue personnel presently assigned at the TFD and Special Investigation Divisions in Metro Manila regions, including San Pablo City and Pampanga.
3. Supervisors. Supervisors with Revenue Officer IV or Intelligence Officer III items, wherever assigned, do not take the written examination. They undergo an oral examination on managerial/supervisory skills and others, as may be required.
4. Scope of the written exam. The written examination covers the 1997 Tax Code and all pertinent revenue regulations and rulings. It also covers audit procedures and techniques, and report making and case analysis.

Who is affected

• Revenue personnel assigned at the TFD and Special Investigation Divisions in Metro Manila regions, including San Pablo City and Pampanga
• Supervisors with Revenue Officer IV or Intelligence Officer III items

Deadlines and effectivity

• Issued October 19, 1999