REVENUE MEMORANDUM ORDER NO. 9-2012 issued on April 12, 2012 prescribes the policies, guidelines and procedures in the placement of personnel pursuant to the approved Notice of Organization, Staffing and Compensation Action (NOSCA) relative to the BIR Rationalization Plan under Executive Order (EO) No. 366. The Order covers all BIR offices except the Large Taxpayers Service (LTS) and Project Management and Implementation Service (PMIS). The list of personnel reflected in the Current Personnel Strength of each office shall be the main focus or consideration in the placement to the approved staffing pattern under EO No. 366. The most qualified personnel for the position shall be considered first in the placement in the approved staffing pattern. No demotion in rank and salary shall result from the assignment of items for regular personnel. The assignment of items shall be done at the same level, and any shifting to other position/change of item resulting from said assignment shall be based on competence and qualification of the candidates, and shall be subject to review and approval of the National Selection Board (NSB). Personnel who cannot be reappointed within the same Office/Service shall be included in the List of Affected Personnel and shall be listed repeatedly for accommodation in other Services/Region where they may be placed, if qualified. Placement of personnel shall follow the following phases: a. Phase I – Placement of Personnel per Office. All personnel in an office shall be placed in the approved staffing pattern of the said office by matching the present position with the same or equivalent item in the said staffing pattern. No promotion is allowed. b. Phase II – Realignment of Personnel within the Service/Region. After placement of personnel per office, all floating personnel and all vacant items of the Service/Region shall have been identified. The vacant positions/item shall be filled up by floating personnel holding the same or equivalent position/item belonging to the same Service/Region. No promotion is allowed. c. Phase III – Realignment of Personnel Bureauwide. After Phase I and Phase II, the remaining floating personnel and vacant positions/items shall then be identified. The vacant positions/item shall be filled up by floating personnel holding the same or equivalent position/item regardless of the originating office. To solve the imbalances in staffing due to lack of items of the same level, transfer of personnel accommodated in other Services/Regions shall be effected through the issuance of Revenue Travel Assignment Order (RTAO) only after the issuance of appointment to an item in the office or work unit where he/she is being placed. External hiring shall be done only for items that remain unfilled after all the existing personnel who are qualified and competent to fill items that remain unfilled after the placement shall have been considered subject to deliberation of the NSB. Placements by Groups shall be approved by the Deputy Commissioner concerned before re-appointment papers are processed. The Commissioner shall sign all re-appointment papers. A survey shall be conducted to identify personnel who may opt to be separated/retired under EO No. 366. However, those who signified his/her intention to avail the retirement/separation benefits provided under EO No. 366 shall be evaluated prior to acceptance.