I was formally introduced to the lifelong learning concept in 2014. I was then recently appointed as the Chairman of the Professional Regulatory Board of Accountancy (BOA) and I was asked by then Professional Regulation Commission Chair Teresita Manzala to join a group of PRC officials to a Kuala Lumpur conference. This was a gathering of Asean educators who discussed trending developments in learning and professional development, including the LL.
LL is the process of gaining new knowledge and competencies throughout one’s lifetime to further professional and even social development. This learning experience continues even after one graduates and leaves the confines of the school. It is commonly perceived that LL is self-initated and self-motivated. However, a person may be compelled to pursue LL activities if it is a deciding factor in moving up in the career ladder. As in the case of the recently concluded examination given by the Bureau of Internal Revenue (BIR).
Last September 10, 2022, aspirants for promotion to the position of Revenue District Officers (RDO) trooped to the BIR National Office to take a written competency examination to test their mettle in handling these leadership posts. The RDOs are the front-line offices dealing with taxpayers and responsible for collecting taxes of billions of pesos. There are 125 RDOs throughout the Philippines. I gather that the examination dwelled on testing the knowledge of taxation, management skills and on how to improve revenue generation with focus on digitalization. I hope that the RDO aspirants did well in their examinations, including those who, for such a long time, have not experienced taking such tests.
I commend the intention of BIR Commissioner Lilia Guillermo, who initiated this measure, on ensuring the quality and capability of those who may be assigned to these sensitive RDO positions. It has also been whispered that this approach is intended to address the recurring “padrino system” of some BIR personnel resorting to influential backers to push for their assignment or promotion to the RDO positions. Instead, the results of the written examinations can be considered for the promotion of only the “best of the best.” I view this initiative as one aspect of the LL, where people will have to continue their LL processes to further their professional track. I am interested to know how this initiative of the new BIR Commissioner moves forward.
I recall that when I was the BIR Commissioner some years ago, I initiated the conduct of a Written Comprehensive Examination (WCE) for all Revenue Officers belonging to the agency’s Assessment Group, Intelligence Officers and Special Investigators, and Legal officers of the BIR. This WCE was pursuant to Revenue Memorandum Orders No. 31 and 32 issued in 2010. The WCE covered the various aspects of the BIR’s functions of collection and enforcement. There was a separate portion of the WCE that dwelled on basic management skills for the revenue officers performing supervisory functions. In the preparation for taking the WCE, the BIR examinees undertook review sessions of the various taxation developments and the other components of the examination, which can further improve the training and skills enhancement programs, as well as determine the most effective assignments for BIR’s audit personnel. Most of them were compelled to prepare well for the WCE. The objectives of the WCE were clearly laid out: Examinees who passed the WCE would be given corresponding recognition for purposes of promotion and their ratings considered in determining future assignments. Those who fail would undergo further training.
Even without really knowing then the LL concept, I was pleased to note the success of this LL exercise that I initiated way back in 2010. Since then, I have been living the lifelong learning experience and gaining from its positive outcomes.
(To be continued)
Joel L. Tan-Torres is the Dean of the University of the Philippines Virata School of Business. Previously, he was the Commissioner of the Bureau of Internal Revenue, the chairman of the Professional Regulatory Board of Accountancy, and partner of Reyes Tacandong & Co. and the SyCip Gorres and Velayo & Co. He is a Certified Public Accountant who garnered No. 1 in the CPA Board Examination of May 1979.
This column accepts articles from the business and academic community for consideration for publication Articles not exceeding 700 words can be e-mailed to jltantorres@up.edu.ph.