REVENUE MEMORANDUM ORDER NO. 24-2006 issued on October 18, 2006 provides the policies and procedures for the conduct of the “Adventures of Super Pinoy” Art Contest. The comic art competition, which was conceptualized in cooperation with the Department of Education (DepED) – National Capital Region (NCR) and the Tax Management Association of the Philippines (TMAP), was formally launched on August 1, 2006 through the signing of a Memorandum of Agreement among the BIR and the 2 agencies. The comic art competition, which is designed to enhance tax awareness among the Filipino youth, is open to all students from private and public secondary schools of the NCR located within the territorial jurisdictions of the following cities and municipalities: • Revenue Region No. 5 – Valenzuela City • Valenzuela City • Caloocan City • Malabon City – Navotas • Revenue Region No. 6 – Manila • Manila • Revenue Region No. 7 – Quezon City • Quezon City • Marikina City • Pasig City • Mandaluyong City • San Juan • Revenue Region No. 8 – Makati City • Makati City • Pasay City • Paranaque City • Taguig City – Pateros • Las Pinas -Muntinlupa Each contest entry shall consist of a comic art story depicting the title character, “Super Pinoy/Pinay”, a Filipino superhero/super heroine who uses his/her superhuman powers and capabilities for the good of the community. The story entry should communicate the message that the superpowers or good deeds of the title character symbolize the role and impact of taxes in the development of the Philippines, or of the contestant’s immediate community. All entries must be submitted by the contestants to the Principal’s Office of their respective schools for pre-screening not later than October 2, 2006. Only one (1) entry per contestant shall be accepted. A school may submit a maximum of ten (10) entries. Qualified entries under the pre-screening round shall be submitted by the participating schools to their concerned DepED division office not later than October 6, 2006. The following criteria shall be used in the adjudication of entries during the QuarterFinal, Semi-Final and Final Rounds: • Relevance to the Competition Theme and clarity of message – 40% • Originality and Creativity – 30% • Visual Impact – 30% The following prizes shall be awarded after the Final Round of the competition: • First Prize – P 20,000.00 • Second Prize – P 15,000.00 • Third Prize – P 10,000.00 • Fourth Prize – P 7,500.00 • Fifth Prize – P 5,000.00 • Ten (10) Consolation Prizes- P 3,000.00 each Other prizes shall also be awarded by the competition’s sponsors, and Plaques of Recognition shall likewise be conferred to the schools and coaches/teachers/ trainers of the winning contestants. All entries shall automatically become the property of TMAP. This, however, shall not preclude the BIR from reproducing the winning entries in any tax information materials that it shall prepare in the course of the annual tax campaign and/or in relation to the Bureau’s operations. The competition shall not preclude relatives of any