REVENUE MEMORANDUM ORDER NO. 26-2017 issued on October 4, 2017 prescribes the guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are produced or kept. Revenue Officers On Premise (ROOPs) shall be assigned/re-assigned in Establishment Engaged in the Manufacture/Importation/Export of Excisable Products (EEMIEP) every two (2) years based on the following criteria: a. Individual Performance Commitment and Review rating for the last two (2) semesters; b. Industry exposure; c. Involvement in projects; and d. Other factors which include report of discrepancy/finding, which ripened into assessment and or collection In selecting ROOPs to be assigned in a particular establishment, ROOPs previously assigned in establishments belonging to same industry shall be preferred over other ROOPs. In the case of special projects undertaken by the BIR in a particular industry, which require sustained or prolonged training and familiarization both on the part of the pilot establishment/s and the ROOP/s assigned thereat, the Commissioner may allow assignment of ROOPs for more than two (2) years, upon recommendation of the Assistant Commissioner of the Large Taxpayers Service. For purposes of optimizing ROOP distribution, establishments shall be classified according to type of taxpayers (whether manufacturer, importer, trader/dealer, etc.) and then prioritized and ranked according to the amount of annual Excise Tax payments and average growth rate on Excise Tax payments, both based on removals for the last three (3) years. Establishments engaged in the manufacture of excisable products shall be given priority over those establishments engaged in importation, trading and/or storage of tax paid excisable articles. Provided, however, that in the case of establishments engaged in the importation, trading and/or storage of tax paid excisable articles in a given zone, ROOP may be concurrently assigned thereat, in addition to his/her assignments in the manufacturing establishments. No ROOP shall be reassigned back to his/her last two (2) consecutive assignments in Zones, except in meritorious cases. In the case of Excise Tax Areas (EXTAs), however, a ROOP may be allowed to be re-assigned to an establishment engaged in the manufacture of excisable products where he/she was previously assigned prior to his/her present place of assignment, only when deemed necessary. As a general rule, the re-assignment of ROOPs and Zone-In-Charge (ZICs) deployed in Zones I to XII shall be limited to establishments located within the areas of said zones. Likewise, the re-assignment of ROOPs and Area Supervisors of EXTA shall be limited to establishments located within the jurisdiction of a particular EXTA. Provided, however, that when the exigencies of the revenue service so require, ROOP, Area Supervisor assigned in Zones I to XII may be deployed to EXTA or vice-versa. The areas covered by the Zones/EXTAs are as follows: Zone No. Area Covered I Marikina, Pasig, Antipolo, Cainta, Angono, Rizal, Pateros, Makati,Taguig II Caloocan, Malabon, Valenzuela, Quezon City III Manila, Mandaluyong, San Juan, Pasay City IV Paranaque, Cavite, Muntinlupa V Laguna 1, Calamba, Cabuyao, San Pedro, Los Banos VI Laguna 2, Sta. Rosa & all other parts of Laguna except those mentioned in Zone VI VII Batangas 1, Nasugbu, Lian, Tuy, Quezon VIII Batangas 2, Sto. Tomas, Tanauan, Malvar, Lipa, Tabangao IX Batangas 3,Calaca, Bauan, San Pascual & Mabini & other nearby areas not mentioned in Zones 7 and 8 X Bulacan XI Pampanga, Tarlac XII Bataan, Subic EXTA No. Area Covered I RR 1 – Calasiao, Pangasinan, RR 2 – Cordillera Administrative Region & RR 3 – Tuguegarao, Cagayan II RR 11 – Iloilo, RR 12 – Negros Island Region III RR 13 – Cebu City, RR 14 – Tacloban City; RR 10- Legaspi City IV RR 16 – Cagayan De Oro, RR 17 – Butuan City V RR 15 – Zamboanga City, RR 18 – Koronadal City, RR 19 – Davao City Conduct of spot checking of ROOPs in their respective place of assignment shall be done regularly to monitor their attendance and physical presence in the premises. The results of spot checking shall be considered in the re-assignment of ROOPs. There shall be a regular review of the list of EEMIEPs to be subjected to assignment of ROOP/s as well as the number to be assigned thereat to determine if deployment of additional ROOP/s is necessary.