Question & AnswerQ&A (OP EXECUTIVE ORDER NO. 827)
The purpose of Executive Order No. 827 is to create the Office of the Senior Deputy Commissioner in the Bureau of Internal Revenue (BIR) to assist the Commissioner of Internal Revenue in administering all subordinate BIR offices and personnel for more effective tax administration.
The Office of the Senior Deputy Commissioner was created under the authority vested in the President of the Philippines by the Constitution and law, specifically referencing the 1987 Revised Administrative Code granting the President continuing power to reorganize the administrative structure of the National Government.
The Senior Deputy Commissioner shall have the rank of Director IV.
The Senior Deputy Commissioner shall: 1) Provide support to the Commissioner in administering BIR operations; 2) Provide policies and pursue programs for strategic and tactical tax administration, including taxpayer service, media campaigns, tax practitioner accreditation, enforcement activities, coordination with government agencies, adoption of technology, and other activities directed by the Commissioner; 3) Perform the functions of the Commissioner in his/her absence.
The annual report must be submitted to the Secretary of Finance, through the Commissioner of Internal Revenue.
The report must be submitted within three months after the end of every fiscal year.
All issuances, rules, regulations, or parts thereof which are inconsistent with Executive Order No. 827 are repealed or modified accordingly.
The Executive Order took effect immediately upon its adoption on August 14, 2009.
The creation of a Tax Academy or Training Institute aims to institutionalize an effective tax practitioner accreditation program, enhancing professional qualification and capacity of tax practitioners.
Yes, the Senior Deputy Commissioner performs the functions of the Commissioner in his/her absence.