Summary
RMO No. 17-2000, issued June 14, 2000, prescribes the policies and procedures for mandatory written qualifying examinations for RDOs, ARDOs, selected Chiefs and Assistant Chiefs, and Revenue Officers and Group Supervisors who did not take or pass earlier exams.
Key points
- Who takes the exam. The exam is for RDOs, ARDOs, Chiefs and Assistant Chiefs of the Regional Assessment Divisions and Special Investigation Divisions, and of selected divisions in the National Office. Revenue Officers and Group Supervisors (Assessment and Enforcement) who were not able to take or pass the previously held qualifying examinations are included.
- Part I. All examinees take Part I. It covers the National Internal Revenue Code, Revenue Regulations, Revenue Memorandum Orders and audit report procedures and techniques.
- Part II. Part II is an essay. For RDOs, ARDOs, Division Chiefs and Asst. Division Chiefs it covers review of audit cases, management theories and practices and ITS overview. For Revenue Officers I, II, and III it covers report making and case analysis. For Group Supervisors it covers report making, review of audit cases and management theories and practices.
- Excise and Collection Groups. Written qualifying examinations for the Excise and Collection Groups are held before the end of August 2000.
Who is affected
- Revenue District Officers and Assistant Revenue District Officers
- Chiefs and Assistant Chiefs of Regional Assessment Divisions and Special Investigation Divisions and selected National Office divisions
- Revenue Officers and Group Supervisors (Assessment and Enforcement) who did not take or pass earlier exams
Deadlines and effectivity
- Excise and Collection Groups exams before the end of August 2000
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
