Foreign Service Staff Officer (FSO/FSSO) Examinations

What this is For:

Foreign Service Officer / Foreign Service Staff Officer (FSO/FSSO) Examinations Application Form Foreign Service Officer Foreign Service

Where to File:

LIST OF DFA OFFICES

DFA Main Office: Board of Foreign Service Examinations, Department of Foreign Affairs, DFA Building, 2330 Roxas Boulevard, Pasay City Tels. (02) 834-3080/ 3083 Fax (02) 551-5976

DFA RCO Lucena: Manpower Training Center, Better Living Subdivision, Isabang, Lucena City Tels. (042) 710-4526, 373-1898 Email: [email protected]dtdsl.net

DFA Mindanao and DFA RCO Davao City: Ebro-Pelayo Building, E. Jacinto Street, Davao City Tels. (082) 227-3900, 227-3900, 224-4885, 227-0713 Fax (082) 221-4552, 227-0712 Email: [email protected]

DFA RCO Cagayan de Oro: Geleng Building, Lapasan Highway, Cagayan de Oro City Tels. (08822) 724-309, 720-122 Fax (08822) 726-578 Email: [email protected], [email protected]

DFA RCO La Union: Pasado Building, Pagdalagan Norte, San Fernando, La Union Tels. (072) 888-3733, 242-7694 Fax (072) 888-5484 Email: [email protected], [email protected]

DFA RCO Clark Field: Balikbayan Shopping Mall, Claro M. Recto Avenue, Clarkfield, Angeles, Pampanga Tels. (045) 599-7777 Fax No. (045) 599-6555 Email: [email protected]

DFA RCO Cebu: Causing Lozada Building, Osmena Blvd. cor Lapu-lapu Street, Cebu City Tels. (032) 256-3193 Fax (032) 256-0624, 253- 6798 Email: [email protected]

DFA RCO Iloilo: Yulo Street, Iloilo City Tels. (033) 336-1737 Fax (033) 335-0221 Email: [email protected]

DFA RCO Zamboanga: Go-Velayo Building, Veterans Avenue, Zamboanga City Tels. (062) 991-4398 Fax (062) 991-7958 Email: [email protected]

DFA RCO Legazpi: 3/F, City Hall Bldg., Legazpi City Tels. (052) 480-3000, 820-3396 Fax (052) 480-1773 Email: [email protected]

DFA RCO Tacloban: Leyte SMED Center, Capitol Site, Tacloban City Tels. (053) 321-8232, 321-8233 Fax (053) 321-8237 Email: [email protected]

DFA RCO Tuguegarao: Municipal Building, Tuguegarao, Cagayan Valley Tels (078) 846-2310, 846-1482 Fax (078) 846-2310 Email: [email protected]

LIST OF CIVIL SERVICE COMMISSION OFFICES

Regional Office No. 01: Quezon Avenue, San Fernando City, 2500 La Union

Regional Office No. 02: San Gabriel, Tuguegarao City, 3500 Cagayan

Regional Office No. 03: Provincial Capitol Bldg., San Fernando City, 2000 Pampanga

Regional Office No. 04: 139 Panay Ave., Brgy. South Triangle, 1103 Quezon City

Regional Office No. 05: Rawls, Legazpi City 4500

Regional Office No. 06: Onate Street, Mandurriao 5000 Iloilo City

Regional Office No. 07: Jereza cor. P. Burgos St., 6000 Cebu City

Regional Office No. 08: Government Center, Candahug, Palo, 8501 Leyte

Regional Office No. 09: Cabatangan, 7000 Zamboanga City

Regional Office No. 10: Vamenta Boulevard, Carmen, 9000 Cagayan de Oro City

Regional Office No. 11: Ecoland Drive cor. Beechnut St., Ecoland Subd. 8000 Davao City

Regional Office No. 12: Gov. Guitierrez Avenue 9600, Cotabato City

National Capital Region: 25 Kaliraya Street, 1100 Quezon City

CARAGA Region: Doongan Road, 8600 Butuan City

Cordillera Administrative Region: No. 5 New Lucban, 2600 Baguio City

Autonomous Region for Muslim Mindanao: ARMM Complex, 9600 Cotabato City

How to File:

(To be filled up by the BIR)

DLN:

PSIC:

BIR Form No.

Monthly Percentage

Tax Return

Republika ng Pilipinas

Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

2551M

September 2005 (ENCS)

Fill in all applicable spaces. Mark all appropriate boxes with an “X”.

1

2

For the

Calendar

Fiscal

3 For the month

Year ended

(MM/YYYY)

4

Amended Return

(MM/YYYY)

Part I

Yes

Background

5 Number of sheets attached

No

Information

6

TIN

9

Occupation

Taxpayer's Name (For Individual)Last Name, First Name, Middle Name/(For Non-individual) Registered Name

7 RDO Code

8 Line of Business/

10

11 Registered Address

12

13 Are you availing of tax relief under Special Law

or International Tax Treaty?

Yes

Part II

No

Telephone Number

Zip Code

If yes, specify

Computation of Tax

Taxable Transaction/

Industry Classification

ATC

Taxable Amount

Tax Rate

Tax Due

14A

14B

14C

14D

14E

15A

15B

15C

15D

15E

16A

16B

16C

16D

16E

17A

17B

17C

17D

17E

18A

18B

18C

18D

18E

19 Total Tax Due

20

Less: Tax Credits/Payments

19

20A

Creditable Percentage Tax Withheld Per BIR Form No. 2307 (See Schedule 1)

20A

20B

Tax Paid in Return Previously Filed, if this is an Amended Return

20B

Total Tax Credits/Payments (Sum of Items 20A & 20B)

21

22 Tax Payable (Overpayment) (Item 19 less Item 21)

Add: Penalties

Surcharge

23

23A

23B

21

22

Interest

Compromise

23C

23D

24 Total Amount Payable/(Overpayment) (Sum of Items 22 and 23D)

24

If overpayment, mark one box only:

To be Refunded

To be issued a Tax Credit Certificate

I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge, and belief,

is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.

25

26

President/Vice President/Principal Officer/Accredited Tax Agent/

Authorized Representative/Taxpayer

(Signature Over Printed Name)

Title/Position of Signatory

TIN of Signatory

Tax Agent Acc. No./Atty's Roll No.(if applicable)

Part III

Particulars

Treasurer/Assistant Treasurer

(Signature Over Printed Name)

Date of Issuance

Title/Position of Signatory

Date of Expiry

TIN of Signatory

Details of Payment

Drawee Bank/

Agency

Number

MM

Date

DD

YYYY

Amount

27B

27C

27D

28 Check 28A

28B

28C

28D

29 Tax Debit

29A

29B

29C

30B

30C

30D

27 Cash/Bank 27A

Debit Memo

Memo

30 Others 30A

Machine Validation/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)

Stamp of

Receiving Office/AAB

and Date of Receipt

(RO's Signature/

Bank Teller's Initial)

BIR FORM 2551M (ENCS)-PAGE 2

Tax Withheld Claimed as Tax Credit

Schedule 1

Period Covered

Name of Withholding Agent

Income Payments

Tax Withheld

Applied

Total (To Item 20A)

ATC

PT 010

Percentage Tax On:

ALPHANUMERIC TAX CODE (ATC)

Tax Rate

ATC

Persons exempt from VAT under Sec. 109v (Sec. 116)

PT 040

Domestic carriers and keepers of garages

PT 041

International Carriers

PT 060

Franchises on gas and water utilities

PT 070

Franchises on radio/TV broadcasting companies whose

annual gross receipts do not exceed P 10 M

Tax on banks and non-bank financial intermediaries performing quasi

banking functions

1) On interest, commissions and discounts from lending

activities as well as income from financial leasing, on

the basis of remaining maturities of instruments from

which such receipts are derived

PT 105

Maturity period is five (5) years or less

PT 101

Maturity period is more than five (5) years

PT 102

2) On dividends and equity shares and net income of

subsidiaries

3%

3%

3%

2%

PT 103 3)

PT 104 4)

Percentage Tax On:

Tax Rate

On royalties, rentals of property, real or personal, profits

from exchange and all other gross income

On net trading gains within the taxable year on foreign currency,

debt securities, derivatives, and other financial instruments

7%

7%

Tax on Other Non-Bank Financial Intermediaries not performing quasi-banking functions

3%

5%

1%

0%

1)

On interest, commissions and discounts from lending activities

as well as income from financial leasing, on the basis of remaining

maturities of instruments from which such receipts are derived

PT 113

Maturity period is five (5) years or less

PT 114

Maturity period is more than five (5) years

PT 115 2) From all other items treated as gross income under the code

PT 120 Life Insurance premium

Agents of Foreign Insurance Companies

PT 130

a) Insurance Agents

PT 132

b) Owners of property obtaining insurance directly

with foreign insurance companies

BIR Form No. 2551M Percentage Tax Return

Guidelines and Instructions

5%

1%

5%

5%

10%

5%

Who Shall File

1.

2.

3.

4.

5.

6.

7.

8.

This return shall be filed in triplicate by the following:

Persons whose gross annual sales and/or receipts do not exceed P1,500,000

and who are not VAT-registered persons.

Domestic carriers and keepers of garages, except owners of bancas and

owners of animal-drawn two wheeled vehicle.

Operators of international air and shipping carriers doing business in the

Philippines.

Franchise grantees of gas or water utilities.

Franchise

grantees of radio

and/or

television

broadcasting

companies whose gross annual receipts of the preceding year do not exceed

Ten Million Pesos (P10,000,000.00) and did not opt to register as VAT

taxpayers.

Banks, non-bank financial intermediaries and finance companies.

Life insurance companies.

Agents of foreign insurance companies.

"Gross receipts" means all amounts received by the prime or principal

contractor, undiminished by any amount paid to any subcontractor under a

subcontract arrangement.

Penalties

1.

2.

When and Where to File

The return shall be filed not later than the 20th day following the end of each

month. Any person retiring from a business subject to percentage taxes shall

notify the nearest Revenue District Office, file his return and pay the tax due

thereon within twenty (20) days after closing his business.

The return shall be filed with any Authorized Agent Bank (AAB) within the

territorial jurisdiction of the Revenue District Office where the taxpayer is

required to register/conducting business. In places where there are no AABs, the

return shall be filed with the Revenue Collection Officer or duly Authorized City

or Municipal Treasurer within the Revenue District Office where the taxpayer is

required to register/conducting business.

A taxpayer may, at his option, file a separate return for the head office and

for each branch or place of business or a consolidated return for the head office

and all the branches except in the case of large taxpayers where only one

consolidated return is required.

3.

4.

There shall be imposed and collected as part of the tax:

A surcharge of twenty five percent (25%) for each of the following

violations:

a.

Failure to file any return and pay the amount of tax or installment due

on or before the due date;

b.

Unless otherwise authorized by the Commissioner, filing a return with

a person or office other than those with whom it is required to be filed;

c.

Failure to pay the full or part of the amount of tax shown on the return,

or the full amount of tax due for which no return is required to be filed

on or before the due date;

d.

Failure to pay the deficiency tax within the time prescribed for its

payment in the notice of assessment.

A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case

any payment has been made on the basis of such return before the discovery

of the falsity or fraud, for each of the following violations:

a.

Willful neglect to file the return within the period prescribed by the

Code or by rules and regulations; or

b.

In case a false or fraudulent return is willfully made.

Interest at the rate of twenty percent (20%) per annum, or such higher rate as

may be prescribed by rules and regulations, on any unpaid amount of tax

from the date prescribed for the payment until the amount is fully paid.

Compromise penalty.

Attachments Required

1.

2.

3.

4.

Certificate of Creditable Tax Withheld at Source, if applicable;

Duly approved Tax Debit Memo, if applicable;

For amended return, proof of the payment and the return previously filed;

All returns filed by an authorized representative must attach authorization

letter.

When and Where to Pay

Upon filing this return, the total amount payable shall be paid to the

Authorized Agent Bank (AAB) where the return is filed. In places where there

are no AABs, payment shall be made directly to the Revenue Collection Officer or

duly Authorized City or Municipal Treasurer who shall issue a Revenue Official

Receipt BIR Form No. 2524) therefor.

Where the return is filed with an AAB, taxpayer must accomplish and submit

BIR-prescribed deposit slip, which the bank teller shall machine validate as

evidence that payment was received by the AAB. The AAB receiving the tax

return shall stamp mark the word “Received” on the return and also machine

validate the return as proof of filing the return and payment of the tax by the

taxpayer, respectively. The machine validation shall reflect the date of payment,

amount paid and transactions code, the name of the bank, branch code, teller’s

code and teller’s initial. Bank debit memo number and date should be indicated in

the return for taxpayers paying under the bank debit system.

For Electronic Filing and Payment System (EFPS) Taxpayer

The deadline for electronically filing and paying the taxes due thereon shall

be in accordance with the provisions of existing applicable revenue issuances.

Basis of Tax

The tax is based on gross sales, receipts or earnings except on insurance

companies where the basis of tax is the total premium collected/paid.

Note: All background information must be properly filled up.

All returns filed by an accredited tax representative on behalf of a taxpayer

shall bear the following information:

A. For CPAs and others (individual practitioners and members of GPPs);

a.1 Taxpayer Identification Number (TIN); and

a.2 Certificate of Accreditation Number, Date of Issuance,

and Date of Expiry.

B. For members of the Philippine Bar (individual practitioners, members

of GPPs):

b.1 Taxpayer Identification Number (TIN); and

b.2 Attorney’s Roll Number or Accreditation Number, if any.

Nos. 1, 2 and 3 of this form refer to transaction period and not the date of

filing this return.

The last 3 digits of the 12-digit TIN refers to the branch code.

TIN = Taxpayer Identification Number

ENCS

2551M

Other Documentary Requirements:

BOARD OF FOREIGN SERVICE EXAMINATIONS

What The Board of Foreign Service Examinations, pursuant to provisions of the Foreign Service Act (R.A. 7157) of 1991 and the Revised Administrative Code of 1987, announces the holding of the FOREIGN SERVICE OFFICER / FOREIGN SERVICE STAFF OFFICER (FSO/FSSO) EXAMINATIONS to recruit candidates for appointment to the position of Foreign Service Officer, Class IV and Foreign Service Staff Officer, Class IV.

REMINDER

Only complete applications shall be accepted. Applicants are advised to check carefully as to whether or not they meet the admission requirements. Incomplete applications and the applications of those found ineligible shall be disregarded.

DUTIES OF A FOREIGN SERVICE OFFICER

The duties of a Foreign Service Officer include: gathering information, analyzing and reporting political, economic, technological, cultural and other events and developments; drafting diplomatic notes and other forms of diplomatic correspondence; preparing briefing papers and other foreign policy papers for the Department and other offices of government as may be required; assisting in the preparation and conduct of international conferences; managing and supervising staff; working with other government agencies and private groups and individuals in promoting Philippine interests abroad; undertaking negotiations; assisting Filipinos abroad and protecting their rights; promoting Philippine culture and trade and bringing in foreign investments and tourism to the Philippines; performing consular functions; and representing the Philippines in various international fora.

DUTIES OF A FOREIGN SERVICE STAFF OFFICER

Foreign Service Staff Officers hold the senior staff positions in the Foreign Service and assist the Head of Post (Ambassador or Consul General) in the over-all operation of the diplomatic or consular mission. They provide the necessary specialized skills, technical services and expertise for the effective conduct of Philippine foreign relations. Their functions include economic and political data gathering activities; research analysis and reporting; protocol and conference work; consular and legal services; assistance to and protection of the interests of Filipino nationals abroad; cultural promotion, public affairs, including Filipino community relations work and information service; personnel management, administrative and fiscal-related services.

FSSOs perform diplomatic and consular functions complementing the work of Foreign Service Officers. In diplomatic posts, they are generally designated as attaches, giving them diplomatic accreditation and status. They deal with both the government and the private sector in the many aspects of our relations with the host country at the appropriate level.

FSO/FSSO EXAMINATIONS

Those who are vying for a Foreign Service Officer position will need to pass all three examinations in the FSO/FSSO Examinations. These examinations are (1) the Qualifying Test, (2) the Written Examination and (3) the Oral Examination.

Those who will obtain grades below 75% in the Written Examination shall not be allowed to proceed to the Oral Examination. However, they may qualify for appointment to the rank of Foreign Service Staff Officer IV, provided they meet the cutoff grade set by the BFSE for the said rank.

I. FSO/FSSO Qualifying Test - 29 May 2005 (Subject to Future Revision)

The Qualifying Test covers (1) English grammar and correct usage - 40%; (2) Reading comprehension - 20%; (3) Logical reasoning - 15%; (4) Quantitative reasoning/data interpretation -10%; and (5) Leadership/ knowledge of management concepts - 15%.

The testing centers for the Qualifying Test are in Baguio City, Cagayan de Oro City, Cebu City, Davao City, San Fernando City (La Union), Legazpi City, Quezon City, Iloilo City, Zamboanga City. Tests are also held in Washington D.C, USA, Vienna, Austria and Riyadh, Saudi Arabia.

Only those who will pass the FSO/FSSO Qualifying Test with a rating of at least 80% will be allowed to take the FSO/FSSO Written Examination.

II. FSO/FSSO Written Examination - 24, 25, 26 August 2005

The FSO/FSSO Written Examination covers six subjects. The weights of each subject are as follows:

1. English 20%

2. Filipino 5%

Philippine Political, Economic, Social and Cultural Conditions - Philippine history, culture, foreign policy, geography, government, development issues and goals 30%

3. International Affairs - Theory and practice of international economics and trade, international politics, international law and treaties 20%

4. World History 20%

5. Foreign Language - Arabic, Bahasa, Chinese, French, German, Japanese, Russian or Spanish 5%

The testing centers for the FSO/FSSO Written Examination are in Pasay City, Cebu City, Davao City, Iloilo City and Zamboanga City.

Those who will obtain a grade of at least 75% in English and a composite score of at least 75% in the Written Examination will qualify to take the FSO Oral Examination.

Those who will obtain grades below 75% in the Written Examination shall not be allowed to proceed to the Oral Examination. However, they may qualify for appointment to the rank of Foreign Service Staff Officer IV, provided they meet the cutoff grade set by the BFSE for the said rank.

III. FSO Oral Examination

The Oral Examination will be held in Manila after the results of the Written Examination shall have been determined. The Oral Examination will include an assessment of the candidates oral expression skills, logical thinking and values and attitude. Previous records and experiences will also be considered in determining the candidate's fitness and aptitude for foreign service work

A candidate must receive a mark not less than 80% in the oral examination in order to be certified by the Department of Foreign Affairs as eligible for appointment as FSO IV.

Qualifications and Requirements

Applicants must meet the following requirements:

1. Age Limit - Applicants must be less than thirty-six (36) years of age on the date of the Written Examination. The maximum age limit, however, does not apply to those who have been employed in the Department of Foreign Affairs for at least two years prior to the date of the FSO/FSSO Written Examination and who meet the other qualifications required of candidates for the examination.

2. Education - Applicants must present evidence (transcript of records and diploma; certificate of graduation) of having graduated from a four (4) year bachelor's degree course or its equivalent in a college or university of recognized standing.

3. Citizenship - Applicants must be Filipino citizens.

Procedure

1. Application forms may be obtained three ways:

The form may be downloaded from the DFA website (www.dfa.gov.ph) or the CSC website (www.csc.gov.ph). Foreign Service Officer Foreign Service

The form may be obtained personally from the DFA Main Office, DFA Regional Consular Offices (RCO), or from Civil Service Commission Offices. (Contact details below)

The form may be obtained through postal service from main office of the DFA or its RCOs.

2. Application forms must be duly completed by the applicants themselves and returned either by post or in person to any of the above-mentioned DFA Offices not later than 13 May 2005. (Subject to Future Revision)

Attachments

3. The following should be attached to the completed application forms:

a. Transcript of college or university record and diploma and certificate from the Professional Regulatory Commission, indicating the grade obtained in the bar or board examination.

b. Birth certificate - In case a birth certificate cannot be presented, the applicant must submit other evidence of birth, such as baptismal certificate, birth affidavit, passport and naturalization papers (as appropriate).

c. One (1) copy of 2 x 2 photograph, four (4) copies of 1" x 1" I.D. photographs taken not more than three (3) months before the date of the examination, showing the full frontal view of the face of the applicant

d. Two (2) copies of 1-1/2 x 2 photographs, taken not more than three (3) months before the date of the examination, showing the full frontal view of the face of the applicant with name tag.

e. Two (2) self-addressed envelopes marked as priority mail.

An admission fee of two hundred pesos (P200.00) will be collected from those who will qualify to take the FSO/FSSO Written Examination.