Question & AnswerQ&A (PRESIDENTIAL DECREE NO. 640)
The main purpose of Presidential Decree No. 640 is to revise the approved staffing pattern of the Bureau of Internal Revenue by creating new services and divisions, increasing the number of regional offices, and increasing the salaries of its officers and employees.
The Enforcement Service was split into the Assessment, Specific Tax, and Collection Services under the Decree.
A Revenue Inspection Service was created.
Seventeen (17) revenue regions were established.
The Security and Intelligence Unit and the Tax Fraud Division were merged to become the Intelligence and Tax Fraud Office under the Office of the Commissioner of Internal Revenue.
The Commissioner of Internal Revenue has the sole power to compromise such cases, following the repeal of the Compromise Review Committee.
The Decree amended the authority of Regional Directors by vesting full authority to promote, transfer, assign, suspend, dismiss, reinstate, and appoint bureau personnel to the Commissioner of Internal Revenue.
No, revenue officers and employees are exempt from these requirements and restrictions as per Section 8 of the Decree.
The annual salaries are those stated in the Revised Staffing Pattern and List of Positions attached to the Decree, which prevail over other conflicting provisions.
The Decree took effect immediately upon its signing on January 21, 1975.