QuestionsQuestions (EXECUTIVE ORDER NO. 175)
It cites the President’s continuing authority under Section 3, Article XVIII of the 1987 Constitution to reorganize the national government, including grouping/consolidating agencies and transferring functions; it also references Section 78 of RA 8522 (General Provisions of the General Appropriations Act, FY 1998) and the President’s powers under Section 20, Book III of the Revised Administrative Code of 1987.
G.R. No. 112745, relating to Presidential Decree Nos. 1416 and 1792 (noted in the text as upheld by the Supreme Court).
To streamline and strengthen the BIR’s organizational structure to improve tax administration and enforcement capabilities, enhance control over large taxpayers, and transform the BIR into an effective and efficient revenue collecting agency.
Enforcement Service, Policy and Planning Service, and Large Taxpayers Service.
It is headed by an Assistant Commissioner and composed of two divisions: Tax Fraud Division and Policy Cases Division.
It is headed by an Assistant Commissioner and composed of four divisions: Planning Division, Management Division, Statistics Division, and Corporate Communications Division.
It is headed by an Assistant Commissioner and composed of five divisions at the National Office: Large Taxpayers Assistance Division, Large Taxpayers Collection and Enforcement Division, Large Taxpayers Assessment Division, Large Taxpayers Programs Division, and Large Taxpayers Document Processing and Quality Assurance Division.
Large Taxpayers Division is established in Regional Offices with identified Large Taxpayers, under the direct supervision of the Large Taxpayers Service.
Under the Operations Group (supervised by a Deputy Commissioner): Taxpayer Assistance Service (information and education plus monitoring), Assessment Service (assessment programs, audit information, tax exemption/incentives, asset valuation), Collection Service (collection programs, withholding tax, revenue accounting, collection enforcement), and Excise Taxpayers Service (assistance, operations, programs, and document processing/quality assurance).
The Legal and Inspection Group. The Legal Service is headed by an Assistant Commissioner and composed of five divisions: Law Division, Appellate Division, Litigation Division, Prosecution Division, and International Tax Affairs Division.
It is “hereby re-established” and headed by an Assistant Commissioner, composed of three divisions: Internal Security Division, Internal Audit Division, and Personnel Inquiry Division.
It performs functions supporting BIR operations and is supervised by a Deputy Commissioner. It is subdivided into Information Systems Operations Service (Systems Operations Division and Systems Support Division), Information Planning and Quality Service (Security Management Division, Quality Assurance Division, Systems Standards and Technology Management Division), and Information Systems Development Service (Systems Development Division and Systems Maintenance and Support Division).
RDCs operate, manage, secure, and maintain distributed information systems and ensure integrity of payment data upload to the Integrated Tax System (ITS) database. Each RDC is headed by a Revenue Data Center Head (equivalent to Director I) and has two divisions: Facilities Management Division and Computer Operations, Network and Engineering Division.
RDCs report to the Deputy Commissioner for the Information Systems Group and coordinate with the Regional Directors of revenue regions and Revenue District Officers of the districts they service.
They are appointed by the President upon the recommendation of the Commissioner and approval of the Secretary of Finance.
Yes. Redeployment under the structural realignment shall not result in diminution in rank and compensation of existing personnel and must take into account pertinent Civil Service laws and rules.
Upon approval of the Secretary of Finance, the Commissioner must submit to the Department of Budget and Management (DBM) for evaluation and final approval the resultant staffing pattern of the BIR.
With the approval of the Secretary of Finance, the Commissioner may determine the number of Regional Offices, Revenue Data Centers, and Revenue District Offices consistent with requirements of the Computerized Integrated Tax System (CITS) and principles of economy, efficiency, and effectiveness; the Commissioner may also organize units under the Services and Offices authorized under the EO, subject to DBM evaluation.
It takes effect immediately, stated in Section 7 (Effectivity).