Which option reflects a general power of the CIR related to personnel?

• A. Promote employees for performance
• B. Hire private investigators
• C. Assign ROs to perform specific functions
• D. Regulate tax policy for the nation

Answer: (C)

The key idea is that the CIR has the authority to manage its own personnel by directing what staff do and where they work. Assigning Revenue Officers to perform specific functions is a direct and essential administrative power, because it shapes how the agency carries out its duties—matching staff to tasks, ensuring proper coverage, and aligning capabilities with enforcement needs. Revenue Officers are the frontline personnel in tax collection and compliance work, so directing them to particular roles or assignments is a fundamental part of running the agency effectively.

Hiring private investigators falls outside routine personnel management for the CIR and involves separate licensing and legal considerations. Regulating tax policy for the nation is a policy-making function, not a personnel-management function. Promoting employees, while related to personnel, is typically governed by established civil service or internal HR rules rather than a broad general power the CIR exercises on its own.