QuestionsQuestions (EXECUTIVE ORDER NO. 53)
To direct government agencies to provide the BIR with necessary information on a regular basis to increase and improve tax collection through better tax law enforcement and compliance evaluation.
DTI (production and sales of manufacturing companies per industry); DOTC (gross receipts of land/sea/air transport firms per company; revenues of telecommunications/telephone/telegraph/radio firms per company); Central Bank of the Philippines (interest and other income of banks and branches per company); all government departments/agencies/instrumentalities including GOCCs (contracts with private contractors); SEC (names and addresses of all active registered corporations/partnerships and their financial statements).
It means recurring submission of data, with the frequency and details to be determined “as provided for in the implementing revenue regulations.”
It orders LGUs, GOCCs, and other government instrumentalities to immediately comply—“without hesitation”—with BIR requests for information relevant to implementing the revenue laws.
To utilize the data to evaluate tax compliance and improve the internal revenue tax collection efficiency.
The Commissioner of Internal Revenue must submit a quarterly report to the Secretary of Finance, the President, and Congress on the results of the measures under the EO.
It must provide preferential budgetary support to the BIR’s tax administration function and appropriate programs designed to improve the effectiveness of tax collection.
To enter into a Memorandum of Agreement with appropriate agencies/instrumentalities (including LGUs) to formulate procedures ensuring full compliance with the EO’s requirements.
The Department of Finance, upon the recommendation of the Commissioner of Internal Revenue.
It implies that compliance may be implemented gradually over time, as provided by the revenue regulations—rather than all obligations taking effect simultaneously.
It takes effect immediately.
It delegates key details to implementing revenue regulations (Section 6) and to MOA procedures (Section 5), which means EO No. 53 provides the framework rather than all operational mechanics.
By compelling specified agencies to share relevant data with the BIR, requiring immediate compliance with BIR requests (including LGUs and GOCCs), and mandating MOAs and revenue regulations to ensure full compliance and procedures.
Contracts entered into with private contractors must be provided by all departments, agencies, instrumentalities of government including GOCCs.
Names and addresses of all active registered corporations and partnerships, together with their financial statements.
EO No. 53 supplies the BIR with data necessary to evaluate tax compliance and enforce revenue laws more effectively, enhancing collection efficiency.