REVENUE MEMORANDUM ORDER NO. 35-2013 issued on December 27, 2013 establishes the BIR Strategic Training and Development Process (STDP). Training and development includes, but not limited to, short courses, workshops, education trips, on-the-job training, benchmarking, coaching, counselling, mentoring, echoing sessions, symposia and other career/work related training exercises and other special and/or interest group such as special Projects or Foreign Funded Projects. Training Need Assessments shall be regularly carried out. These are based on gap analysis thru organizational and job analysis as well as surveys of staff competence, strength, daily work and identification of staff skill requirements. Training Needs Analysis shall be conducted to provide link between the Bureau’s Vision/Mission and its training activities, and set the annual training directions by determining the validity, scope and extent of both organizational and employees’ capability building needs. It shall likewise determine non-training needs that impact on performance improvement in the workplace. Design and development shall involve identifying specific training and development initiatives that BIR will use, along with other strategies, to improve individual and agency performance. A long-term training strategy for BIR employees shall be developed and implemented including systematic on-the-job and off-the-job training courses in house and/or externally provided. The Training Management Division (TMD) and Training Delivery Division shall ensure that after delivery of any learning intervention, the knowledge, skills and attitudes acquired are effectively transferred back in the workplace. Evaluation shall involve assessing the extent to which training and development efforts contribute to improved performance and results. Evaluation mechanism shall determine the achievement of the following results: a) that the trainee learned the essential competency for which training was developed; and b) that the organization received a return on the investment through improved employee performance and team work. The TMD shall periodically assess staff motivation, perceptions and workplace satisfaction and make use of them for job analysis purposes. TMD shall also conduct surveys to evaluate the perception of taxpayers and other stakeholders regarding the level of professionalism of BIR employees. The following are the components of the BIR STDP: a. Characteristics  Strategic alignment  Leadership commitment and communication  Stakeholder involvement  Accountability and recognition  Effective resource allocation  Partnerships and learning from others  Data quality assurance  Continuous performance improvement b. Strategies  Assessment  Provide Introductory Training  Provide Hands-on Experience  Provide Coaching and Mentoring Programmes  Provide Advanced Training  Provide Specialized Training and/or Scholarship Program  Monitoring and Evaluation c. Framework d. Process