REVENUE MEMORANDUM ORDER NO. 14-2019 issued on March 20, 2019 establishes the BIR Merit Promotion Plan (BIR MPP) that shall cover career and non-career positions in the first and second level in the Bureau of Internal Revenue (BIR) and other related Human Resource Actions pursuant to the provisions of Section 32, Book V of Administrative Code of 1987 (Executive Order No. 292) and CSC Memorandum Circular No. 14, s. 2018. The list of all vacant positions in the BIR with their corresponding qualification standards and plantilla item numbers shall be published in the CSC Bulletin of Vacant Positions in the Government in the CSC Website thru the concerned CSC-Field Office (CSCFO) for ten (10) calendar days prior the conduct of deliberation, and shall be posted in at least three (3) conspicuous places in the Bureau, including the BIR website. In addition, the vacant positions shall be posted in a conspicuous place in the Revenue Regions (RRs)/Revenue District Offices (RDOs) where the items are authorized. The publication shall be valid until filled-up but not to extend beyond nine (9) months reckoned from the date the vacancy was published. Should no Appointment be issued within the nine-month period, the BIR has to cause republication and reposting of vacant position. Other appropriate modes of publication shall be considered. The following positions are exempt from the publication and posting requirements: a) Primarily confidential; b) Policy-determining; c) Coterminous with that of the appointing officer/authority, including other non-career positions such as contractual and casual identified under Section 9, Subtitle A, Title I, book V of EO No. 292; d) Reappointment (change of status to permanent) of those appointed on temporary status for Category II positions under CSC MC No. 11, s. 1996, as amended; or e) Those to be filled by existing regular employees in the agency in case of reorganization/rationalization; provided, the approved staffing pattern is posted in the agency bulletin boards and other conspicuous places in the central and regional/field offices. The vacancies resulting from promotion shall not be filled up until such promotional appointments have been validated by the CSC, except in meritorious cases, as may be authorized by the CSC. Anticipated vacancies may be published in case of retirement, resignation, or transfer. The publication should not be earlier than thirty (30) calendar days prior to retirement, resignation, or transfer. A Human Resource Merit Promotion and Selection Board (HRMPSB) for the National Office, which shall be known as the National Selection Board (NSB), shall meet en banc to assist the appointing officer/authority in the judicious and objective selection of candidates for promotion in the Bureau in accordance with the BIR MPP. The Commissioner of Internal Revenue (CIR), as the appointing authority, shall be guided by the report of the NSB’s assessment of candidates as reflected in the Minutes of Meeting and Line-up of candidates, and in the exercise of sound discretion, select, insofar as practicable, from among the top five (5) candidates or less, deemed most qualified for appointment to the vacant position, depending on the number of candidates. The CIR may appoint a candidate who is ranked higher than those next-in-rank to the vacant position based on the assessment of qualifications/competence evidenced by the Line-up, provided the candidate has undergone deep selection. An employee must have rendered at least Very Satisfactory (VS) performance rating for one (1) rating period immediately preceding the date of assessment or screening by the NSB before being considered for promotion or transfer, provided that the Performance Rating has been submitted to Personnel Division (PD) on or before the prescribed deadline. An employee who has been found guilty of an administrative offense and imposed the penalty of demotion, suspension or fine shall be disqualified for promotion for the same period of suspension or fine. In the case of demotion, the period of disqualification for promotion shall be within one (1) year. However, the pendency of an administrative case against any employee shall not be a bar to promotion. An employee who is on local or foreign scholarship or who has an approved training grant or on maternity leave as provided by law may be considered for promotion. The required performance rating shall be at least VS in the last rating period prior to official leave of absence/maternity leave, scholarship, or training grant. If promoted, the effectivity date of the promotional appointment shall be on the assumption to duty or upon return from scholarship or training grant or authorized leave. All employees who shall meet the required performance rating of at least VS for the last semester shall automatically be included in the List of Promotable Employees (Annex A1) of the Offices under each Service in the National Office (NO)/ RR, in hard and soft-copies (Excel format). The Consolidated List of Promotable Employees (Annex A-2), in hard and soft-copies (Excel format), of each Service or RR, together with the Selection Criteria for Promotion Matrix or “Matrix/Matrices” (Annex B) and supporting documents, shall be submitted every end of August (for first semester) and February of the following year (for second semester) to the PD. Individual submission of Matrices to the PD/Administrative and Human Resource Management Division (AHRMD) shall not be allowed. Said Matrix shall contain all relevant information about the employee, which shall be used in the evaluation and selection of candidates for promotion. To be included in the line-up, an employee must attain a minimum score of 75 points (of the total 120 points in the Matrix), for promotion to first-level position; and minimum score of 80 points, for promotion to second level position. Only those employees who have attained the prescribed minimum score, as validated by PD after considering comments from concerned Assistant Commissioner/Deputy Commissioner, shall be included in the Line-up for deliberation of the NSB. The comparative competence and qualifications of candidates for promotion shall be determined based on the following factors as reflected in the Matrix: a) Relevant Education; b) Eligibility; c) Relevant Work Experience; d) Relevant Training; e) Performance Rating; f) Potentials/Skills Relevant to the Job; g) BIR Trainers/validator for internal trainings/ Resource Person/SMEs for external trainings; h) Involvement/Contribution in the Field Relevant to the Position; i) Next-in-Rank; and j) Other Factors/Bonus Points. An employee may be promoted to a position which is not more than three (3) salary/pay/job grades higher than the employee’s present position. Any promotion in violation thereof shall not be allowed, 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 Bureau’s Merit Selection Plan and the System of Ranking Positions (SRP). b. The vacant position is a lone or entrance position, as indicated in the Bureau’s staffing pattern, e.g. an employee holding an Administrative Assistant I (SG-7) in the 1st level who passed the BAR exam who shall be promoted to Attorney II (SG-18) which is an entrance position in the 2nd level, resulting to eleven (11) salary grade difference. 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 Chemist, Librarian and Statistician positions. e. The candidates passed through a selection process, taking into consideration the candidate’s superior qualifications in regard to:  Educational achievements  Highly specialized trainings  Relevant work experience  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 a 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  when the next-in-rank employee did not apply/failed to submit the necessary documents for promotion. Promotion within six (6) months prior to compulsory retirement shall not be allowed except as otherwise provided by law. The QS for Division Chiefs or equivalent positions, specified below, shall be adopted: Education Master’s Degree OR Certificate in Leadership and Management from CSC (C-PRO) Experience 4 years of supervisory/management experience Training 40 hours of supervisory/management learning and development intervention undertaken within the last 5 years Eligibility Career Service Professional/Second Level Eligibility Career Executive Service (CES)/Civil Service Executive (CSE) eligible shall likewise 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. Republic Act (RA) No. 1080 (An Act Declaring the BAR and Board Examinations as Civil Service Examinations, approved on June 15, 1954) eligibles shall be exempted 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 Bar or Board laws. Completion of the degrees of Bachelor of Laws and Doctor of Medicine from a CHEDrecognized institution shall 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 Bar/Board law. A qualified next-in-rank employee who feels aggrieved or dissatisfied with the decision of the CIR may file a protest within fifteen (15) days from the announcement and/or posting of appointments subject of protest. The CIR shall evaluate the said protest within fifteen (15) working days from receipt thereof and a decision shall be rendered thereon, copy furnished the party/ies concerned. Failure to file the protest within the prescribed period shall be deemed a waiver of one’s right and no protest shall thereafter be entertained. If not satisfied with the resolution of the CIR, the qualified next-in-rank employee shall have the right to appeal to the CSC Regional Office within fifteen (15) working days from receipt of the resolution of the CIR. The CSC Regional Office shall rule on the appeal in accordance with Civil Service laws, rules and regulations. Only after receiving the decision of the CSC-Regional Office, and the aggrieved party/parties is still not satisfied with the decision, he/she may elevate his/her appeal to the Commission Proper.