RMO No. 74-99: Prescribes the guidelines and procedures in the administration of qualifying examination for Revenue Officers’ assignment to the Large Taxpayers Service

Summary

RMO No. 74-99, issued September 17, 1999, provides the guidelines and procedures for the Qualifying Examination for Revenue Officers who may be assigned to the Large Taxpayers Service (LTS).

Key points

1. Who may take the examination. A Revenue Officer is eligible if he or she is a permanent BIR employee holding the position of Revenue Officer I, II or III. The officer must also be a CPA or Lawyer or both.
2. Experience and record. The officer needs at least three (3) years experience as a field audit examiner. There must be no administrative and or criminal case(s) filed with the Sandiganbayan, Civil Service Commission and Internal Security Division of the BIR.

Who is affected

• Permanent BIR Revenue Officers I, II or III who are CPAs or Lawyers

Deadlines and effectivity

• Issued September 17, 1999

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