Question & AnswerQ&A (EXECUTIVE ORDER NO. 114)
The BIR organizational structure includes the Office of the Commissioner overseeing several services, the Legal Affairs Group, the Information Systems Group, the Human Resource and Administrative Group, and the Operations Group, with various services and divisions under each group supervised by Deputy Commissioners or Assistant Commissioners as detailed in the order.
Deputy Commissioners, Assistant Commissioners, Regional Directors, Revenue Data Center Heads, and other holders of Director positions are appointed by the President of the Philippines, upon recommendation of the Commissioner of Internal Revenue and approval of the Secretary of Finance.
The redeployment of officials and personnel should not result in diminution in rank or compensation and must comply with pertinent Civil Service laws and rules. The Commissioner, with approval of the Secretary of Finance, must also submit the new staffing pattern for evaluation and final approval by the Department of Budget and Management.
The financial resources for implementing the order shall come from funds available in the BIR, and the total cost of the approved staffing pattern at full implementation must not exceed the available funds for Personal Services.
The Commissioner, with approval of the Secretary of Finance and subject to evaluation and approval by the DBM, is authorized to determine the number of Revenue Data Centers, Regional Offices, and Revenue District Offices, and to further organize divisions under the services and offices authorized in the Executive Order.
Yes, the Commissioner may assign or reassign internal revenue officers and employees to other or special duties related to revenue enforcement or administration, without changes in rank or salary, subject to civil service laws and rules prescribed by the Secretary of Finance.
The Commissioner of Internal Revenue, with the approval of the Secretary of Finance, is authorized to issue rules, regulations, and other issuances necessary to ensure effective implementation of the Executive Order.
Executive Order No. 114 took effect immediately upon its issuance on July 29, 2002.