Question & AnswerQ&A (BIR MEMORANDUM ORDER NO. 26-98)
The main objectives are to provide policies and guidelines for the operations and workflow of the online inquiry handling facility, to establish and maintain links with various BIR offices for data dissemination, and to ensure taxpayers receive timely, accurate, and updated information to encourage tax compliance.
An 'Inquiry' is defined as online questions or queries from taxpayers, stakeholders, revenue officials and employees, and the general public on tax-related issues.
An Internet Web Page is accessible to the public both locally and internationally, while an Intranet Web Page is accessible only to revenue officials and employees.
The BIR Web Page provides general information about the Bureau, its history, accomplishments, vision and mission, executive profiles, organizational structure, directory of offices, services, FAQs, tax-related information, BIR forms, revenue rulings, issuances, and provisions of the National Internal Revenue Code. It also has electronic communication facilities such as a Guestbook and links to government agencies.
The Taxpayer Assistance Service (TAS) is considered the End-User of the Web Page design and handles receiving and responding to all queries through the BIR Web Page.
No member of TAS or the Web Page Team shall release any taxpayer information or records in compliance with Section 270 of the National Internal Revenue Code, which prohibits unlawful divulgence of trade secrets and taxpayer information, subjecting violators to fines and imprisonment.
Penalties include a fine of not less than Fifty thousand pesos (₱50,000) but not more than One hundred thousand pesos (₱100,000), or imprisonment of not less than two (2) years but not more than five (5) years, or both.
TAS shall respond to FAQs within two (2) working days from receipt of such queries.
TAS may refer detailed queries to concerned Services or Offices within 24 hours from receipt. These offices must respond within five (5) working days. Responses are then reviewed by the Legal Service for clearance before being transmitted back to the taxpayer.
The Legal Service reviews responses referred by TAS to ensure conformity with confidentiality provisions of Section 270 NIRC. They may recommend edits to remove classified information and provide clearance before information is released or posted. Review and clearance shall be completed within five (5) working days.
TAS must submit a weekly report on all queries received and answered, including any modifications to the Web Page, to the Deputy Commissioner (Operations Group) not later than Tuesday following the week covered by the report.
TAS updates information based on recommendations or new revenue laws and submits proposed modifications within five (5) working days to the Deputy Commissioner (Operations Group) for approval before transmission to the Web Page Team for implementation.
The Web Page Team provides technical support, modifies the Web Page content as per TAS instructions, conducts operations walk-throughs, issues certifications confirming modifications, and monitors the accuracy of information posted.