QuestionsQuestions (BIR DEPARTMENT ORDER NO. 9-08)
The primary purpose is to implement rules and regulations on the accessibility of information on taxpayers between the Bureau of Internal Revenue (BIR) and Local Government Units (LGUs) for tax collection purposes pursuant to Executive Order No. 646.
The primary parties involved are the Bureau of Internal Revenue (BIR) and the Local Government Units (LGUs).
The BIR must furnish data/documents in Excel format using diskette/Compact Disk (CD), e-mail, or online via the BIR Portal upon system availability.
1. Updated Masterlist of Taxpayers by ownership type and industry for newly registered and renewed business taxpayers of the preceding/current year by June 30. 2. Masterlist of Retired Businesses of the preceding year by June 30. 3. Masterlist of Taxpayers with Discrepancies on Gross Sales/Receipts within 90 days from receipt of the Updated Masterlist from LGUs. 4. Updated list of taxpayers registered with BIR but unregistered with LGU within 90 days from receipt of assessed masterlist.
LGUs can request income tax returns, VAT returns, percentage tax returns, and other BIR records relating to persons or entities subject to local taxes, fees, and charges for purposes of ascertaining and collecting correct local taxes.
LGUs must furnish the BIR through the Revenue District Officer (RDO) with updated Masterlists of Taxpayers (classified by ownership and industry), Masterlist of Retired Businesses by April 15, and the Copy of the Assessment Roll with quarterly updates for purposes of evaluating tax compliance and internal revenue tax collection.
The Commissioner can request lists such as contractors/suppliers in LGUs, market vendors, cockpit operators, quarry operators/owners, including details on the cost and volume of production, receipts, or sales and gross incomes for tax assessment.
Information gathered shall only be used to ascertain, assess, and collect correct taxes, and it shall not be disclosed to unauthorized persons, respecting the security of taxpayer information as per Section 4 of Executive Order No. 646.
Failure to comply shall make the concerned officials liable for administrative sanctions pursuant to existing laws, rules, and regulations.
It took effect fifteen (15) days after its publication in a newspaper of general circulation.