Title
Supreme Court
BIR Restructuring to Improve Taxpayer Control
Law
Executive Order No. 175
Decision Date
Nov 3, 1999
An executive order in the Philippines restructures the Bureau of Internal Revenue to enhance tax administration and enforcement capabilities, with the aim of increasing revenue collection and achieving fiscal stability during the Asian economic crisis.

Q&A (EXECUTIVE ORDER NO. 175)

Section 3, Article XVIII of the Philippine Constitution grants the President the continuing authority to reorganize the national government.

The President appoints these officials upon the recommendation of the Commissioner and the approval of the Secretary of Finance.

The three main groups are the Operations Group, the Legal and Inspection Group, and the Information Systems Group, supervised by Deputy Commissioners.

The Large Taxpayers Service focuses on managing and controlling large taxpayers through divisions handling assistance, collection and enforcement, assessment, programs, and document processing and quality assurance.

The Commissioner, with the Secretary of Finance's approval, can determine the number of these offices consistent with the Computerized Integrated Tax System and principles of economy, efficiency, and effectiveness.

Redeployment shall not result in any diminution in rank or compensation and must comply with Civil Service laws and rules.

It is composed of the Tax Fraud Division and the Policy Cases Division, headed by an Assistant Commissioner.

ROs execute and implement national tax policies and programs and supervise various divisions and Revenue District Offices within their regions.

The transfer requires the approval of the Secretary of Finance and must be based on exigencies of the service.


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