REVENUE MEMORANDUM ORDER NO. 10-2017 issued on May 5, 2017 prescribes the guidelines and procedures on the selection of candidates for promotion, amending RMO Nos. 10-96, 25-2003 and 19-2005. For vacancies in the first and second levels, all qualified next-in-rank employees shall be considered candidates for promotion to the next higher position, provided that all requirements are complied with. There shall be no discrimination in the selection of employees for promotion on account of age, gender, civil status, disability, religion, ethnicity or political affiliations. Vacant positions marked for filling shall be published in accordance with Republic Act No. 7041 (An Act Requiring Regular Publication of Existing Vacant Positions in Government Offices, Appropriating Funds Therefore, and for Other Purposes). The list of vacant positions shall be posted for ten (10) calendar days in at least three (3) conspicuous places in the agency. The publication shall be valid until filled-up but not to extend beyond nine (9) months reckoned from the date the vacancy was posted. Other appropriate modes of publication shall be considered. An employee should have a Very Satisfactory performance rating for the immediately preceding semester before being considered for promotion. The factors to be considered in selecting the employees for promotion are the following: a. Relevant Education – 15 points b. Eligibility – 10 points c. Relevant Work Experience – 15 points d. Relevant Training – 10 points e. Performance Rating – 30 points f. Potentials/Skills Relevant to the Job – 10 points g. Membership in BIR Trainer’s Pool – 10 points h. Involvement/Contribution in the Field Relevant to the Position – 5 points i. Next-in-Rank – 5 points j. Other Factors/Bonus Points – 10 points The Selection Criteria for Promotion shall be used in the evaluation and selection of candidates for promotion. All employees who have attained a minimum score of 85 points of the total 120 points in the Selection Criteria for Promotion shall be included in the line-up for promotion. All heads of office shall evaluate the accomplished Selection Criteria for Promotion prepared and submitted by the candidates for promotion if it complies with the provisions of this Order, before transmitting the same to their respective Assistant Commissioner (ACIR) or to the Regional Director thru their Chief, Administrative and Human Resource Management Division (AHRMD), for approval. The Chief, AHRMD shall validate the submitted Selection Criteria for Promotion for Regional Office candidates. The Chief, Personnel Division shall review all submitted matrices (Selection Criteria for Promotion). Any adjustment in the Selection Criteria for Promotion made by the Personnel Division as a result of the evaluation shall be considered as the final rating for consideration by the Personnel Selection Board for the National Office (to be known as the National Selection Board or NSB). The NSB shall meet en banc at least twice a month to screen and evaluate all candidates for promotion and recommend the same to the appointing authority. A quorum consisting of at least four (4) NSB members shall be required before the NSB can proceed with the deliberation of candidate/s for promotion. An employee shall be promoted to a position which is not more than three (3) salary/pay/job grades higher than the employee’s present position, except when such promotion falls within the purview of any of the following exceptions: a. The position occupied by the person is next-in-rank to the vacant position as identified in the Merit Selection Plan and the System of Ranking Positions (SRP) of the agency. b. The vacant position is a lone or entrance position, as indicated in the agency staffing pattern. c. The vacant position is hard to fill, such as Accountant, Medical Officer/Specialist, Attorney, or Information Technology Officer/Computer Programmer positions. d. The vacant position is unique and/or highly specialized, such as Actuarial, Airways Communicator positions. e. The candidates passed through a deep selection process, taking into consideration the candidate’s superior qualifications in regard to educational achievements; highly specialized trainings; relevant work experience; and consistent high performance rating/ranking. f. Other meritorious cases, such as:  when the appointee is the lone applicant who meets all the requirements of the position and passed through the deep selection process  when the qualified next-in-rank employees waived their right over the vacant position in writing  when the next-in-rank position, as identified in the agency SRP, is vacant  when the next-in-rank employee/s is/are not qualified The Qualification Standards (QS) of regular positions in the government service as provided by the Civil Service Commission (CSC) as well as the minimum requirement of relevant training hours consistent with the approved QS shall be adopted and complied with by all candidates for promotion. Career Executive Service/Civil Service Executive Eligibles shall be considered to have met the Master’s Degree requirement for purposes of meeting the education requirement for Division Chief and Revenue District Officer positions. Eligibles under Republic Act No. 1080 (An Act Declaring the BAR and Board Examinations as Civil Service Examinations) shall be exempt from the Master’s Degree requirement for Division Chief positions, the duties and responsibilities of which involve practice of profession or belong to the same occupational group or functionally related positions as that of the professions regulated by the Bar or Board laws. Completion of the degrees of Bachelor of Laws and Doctor of Medicine from a CHED-recognized institution shall likewise be considered appropriate education for appointment to Division Chief position or other positions requiring a Master’s Degree, the duties of which do not involve practice of profession covered by the Bar/Board law. An employee who is on local or foreign scholarship or who has an approved training grant with a duration of not more than four (4) months or on maternity leave, as provided by law, may be considered for promotion. For this purpose, the performance rating to be considered shall be the rating immediately prior to the scholarship/training grant or maternity leave and the effectivity date of such promotion shall be on the day of reporting back for duty.