Written Competency Exams for BIR and BOC

Executive Order No. 271 declares an urgent and compelling need for improved and efficient revenue collection to support the Philippines’ economic development and growth.
Executive Order No. 271 provides that effectiveness and efficiency of government agencies tasked to implement the revenue collection system and to take custody of government revenues must be constantly improved and enhanced.
Executive Order No. 271 states that institutional reforms in the evaluation and assessment of competency and proficiency enhance the agencies’ effectiveness and efficiency.
Executive Order No. 271 recognizes governance issues raised by donor countries in attendance at a Coordinating Group Conference and links support of those development efforts to the implementation of institutional reforms and capacity-enhancing measures.

Section 1(1) requires periodic written competency examinations to be conducted by the attached agencies of the Department of Finance: the Bureau of Internal Revenue and the Bureau of Customs.
Section 1(2) requires the competency examinations to objectively assess the competency and proficiency of personnel and officers of those agencies.
Section 1(3) requires field personnel and line officials of the concerned agencies up to Regional Director level to take the competency examinations.
Section 1(3) requires that the examinations be taken by personnel covered under BIR and BOC for their respective agency roles.

Section 1 provides that the competency examinations consist of two (2) phases.
The first phase is a written examination combining written Technical and Managerial (for line officials) examinations.
The second phase consists of Cognitive Aptitude and Personality Tests.
Section 1(3) specifies that line officials up to Regional Director level must take the examinations, including the Technical and Managerial component.

Section 3(1) empowers the Department of Finance to administer the competency examinations for each covered agency.
Section 3(1) requires administration under the supervision of an Undersecretary of Finance to be named by the Secretary of Finance.
Section 3(2) mandates a Board of Examiners for each agency to prepare the questions for the written Technical and Managerial examination phase.
Section 3(2) requires that each Board be composed of taxation and customs experts, as the case may be, from the private sector.
Section 3(3) requires the Commissioner of Internal Revenue and the Commissioner of Customs to prepare and implement the appropriate issuances needed to ensure efficient conduct of the competency examinations for their respective agencies.

Section 2(1) requires that examination results be used to support continuing assessment of training and orientation requirements of each agency, particularly foreign-assisted training.
Section 2(2) requires that examination results form part of the employee records of all examinees.
Section 2(2) authorizes examination results as one of the criteria in selecting candidates for promotion in each concerned agency.
Section 2(3) makes examination results confidential information.
Section 2(3) prohibits revealing examination results without written approval of the Head of Agency concerned.