Question & AnswerQ&A (EXECUTIVE ORDER NO. 83)
Republic Act No. 7646 authorizes the Commissioner of Internal Revenue to prescribe the place of payment of internal revenue taxes by large taxpayers.
The main functions include monitoring compliance of large taxpayers, maintaining a system of recording tax data, following up on delayed filers and non-filers, consolidating and analyzing tax data, submitting management reports, referring delinquent large taxpayers for appropriate action, and recommending modifications to the criteria for determining a large taxpayer.
The division is composed of a Chief Revenue Officer IV, a Chief Revenue Officer III, two Revenue Officer IVs, two Revenue Officer IIIs, seven Revenue Officer IIs, one Statistician I, one Economist I, two Computer Operator IIs, one Stenographer II, two Clerks 4, one Driver I, and one Messenger, totaling 22 personnel.
The initial funding was charged against the Contingent Fund authorized under Republic Act No. 7645, the 1993 General Appropriations Act.
Section 62 of Republic Act No. 7645 allows the President of the Philippines to direct the creation of an organizational unit in any department, bureau, office, or agency.
Monitoring large taxpayers ensures compliance with filing and payment requirements, facilitates immediate collection and follow-up of overdue accounts, and helps in analyzing tax payment patterns for better tax administration and audit selection.
Executive Order No. 83 was signed by Fidel V. Ramos, President of the Philippines.
The division is required to submit management reports on the revenue contribution of large taxpayers in proportion to the total revenue collected by the Bureau of Internal Revenue.
All prior instructions, orders, and other existing executive issuances or portions thereof inconsistent with the provisions of Executive Order No. 83 are amended or modified accordingly.