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
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
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:
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
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.