REVENUE MEMORANDUM ORDER NO. 11-2018 issued on March 2, 2018 promotes equal opportunity for all BIR employees in learning and development by prescribing additional guidelines in the application for local or foreign trainings or scholarship grants. Scholarship grantees for local or foreign trainings shall be selected based on the capability of the employee to pursue further education for his/her career development and the qualification standards set by the BIR and the local/foreign inviting agency. All applicants shall be given equal opportunity, and that there will be no discrimination as to sex, gender identity, age, sexuality, disability, pregnancy, or marital status, religion or indigenous group membership in the selection and screening process. For local invitational or external learning and development program, only two (2) applicants per office shall be allowed to apply for a specific learning and development course (training/seminar/conference). All applications shall be scrutinized by the Training Management Division as well as by the Scholarship Committee and Regional Scholarship Committee. For foreign invitational or external learning and development programs, including those various training courses and scholarship grants being offered on-line, all BIR personnel applying for foreign trainings or scholarships are responsible for ensuring that equal opportunity principles are respected by observing the procedures prescribed in the Order.