REVENUE MEMORANDUM ORDER NO. 6-2021 issued on January 21, 2021 prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467. There shall be assignment/re-assignment of Revenue Officers On-Premise (ROOPs) in Establishments Engaged in the Manufacture/Importation/Export of Excisable Products (EEMIEPs) every two (2) years thru a Revenue Travel Assignment Order/Revenue Special Order (RTAO/RSO) issued by the Commissioner based on the following criteria: a. Individual Performance Commitment and Review (IPCR) rating for the last two (2) semesters; b. Industry Exposure; c. Involvement in Projects; and d. Other factors which shall include report of discrepancy/finding resulting into assessment and/or collection 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: a) amount of annual Excise Tax payments based on removals for the last three (3) years and; b) average growth rate on Excise Tax payments based on removals for the last three (3) years. Establishments engaged in the manufacture of excisable products shall have a monitoring ROOP assigned therein as priority taxpayers for monitoring purposes over those establishments engaged in the 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 re-assigned back to his 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 present place of assignment, only when deemed necessary. As a general rule, the re-assignment of ROOPs and Zone-in-Charge (ZIC) deployed in Zones I to XVII shall be limited to establishments located within the areas of Zones I to XVII. Likewise, 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 XVII may be deployed to EXTA or vise-versa. The areas covered by each Zone/EXTA are as follows: ZONE NO. AREA COVERED I Marikina, Pasig, Antipolo, Cainta, Angono, Rizal, Pateros II Quezon City III Caloocan, Malabon, Navotas, Valenzuela IV Manila, Mandaluyong, San Juan, Pasay, Palawan V Parañaque, Makati, Taguig VI Muntinlupa, Las Piñas, Cavite VII Laguna 1- Cabuyao & other nearby areas VIII Laguna 2 – Sta. Rosa & other nearby areas IX Laguna 3 – Calamba, San Pedro, Los Baños & other nearby areas X Batangas 1 – Nasugbu, Lian, Tuy & other nearby areas XI Batangas 2 – Calaca, Balayan,Bauan, Mindoro & other nearby areas XII Batangas 3 – Malvar, Lipa, Tabangao XIII Batangas 4 – Sto. Tomas, Tanauan XIV Bulacan XV Pampanga, Tarlac, Nueva Ecija XVI Bataan, Subic Special Economic Zone, Clark Special Economic Zone & other areas in Zambales XVII Quezon, Marinduque, Legaspi City, Masbate EXTA NO. AREA COVERED I RR 1-Calasiao, Pangasinan, RR 2-Cordillera Administrative Region & RR 3 – Tuguegarao, Cagayan and Zambales Areas – Large Taxpayers Mining companies II RR 11 – Iloilo City, RR 12 – Bacolod City III RR 13 – Cebu City, RR 14 – Eastern Visayas Region IV RR 16 – Cagayan de Oro City, RR 17 – Butuan City V RR 15 – Zamboanga City, RR 18 – Koronadal City, RR 19 – Davao City All newly-hired Revenue Officers – Excise (ROs-E) shall undergo training and familiarization of excise tax functions for every excisable industry at the Excise Large Taxpayers Field Operations Division/Excise Large Taxpayers Regulatory Division (ELTFOD/ELTRD) within six (6) months prior to assignment or being deployed as ROOP. 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 ROOPs/s assigned thereat, the Commissioner may allow assignment of ROOPs for more than two (2) years upon recommendation of the Assistant Commissioner of Internal Revenue, Large Taxpayers Service. To ensure smooth transition, the ZIC or Area Supervisor, as the case may be, shall oversee the turnover of official records and other relevant files and documents of BIR offices within the EEMIEP premises by the outgoing to incoming ROOP/s. 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. If after review, it was determined that additional ROOP/s is/are necessary or if an establishment requires close monitoring, ROOPs may be transferred to ensure that collection of taxes is monitored.