Question & AnswerQ&A (EXECUTIVE ORDER NO. 430)
The Commissioner of Internal Revenue is appointed by the President of the Philippines upon the recommendation of the Secretary of Finance.
The key groups are: The National Office, Operations Group, Legal and Enforcement Group, Information Systems Group, and Resource Management Group.
It is responsible for formulating policies and guidelines on strategic and operational planning, establishing performance evaluation measures, monitoring accomplishments and policy changes, allocating annual revenue goals, evaluating the impact of new tax measures, and monitoring macro-economic performance.
It performs spot-checking of cash and property accountabilities, inspection of procured supplies and services, auditing personnel performance and internal systems including computer systems, and formulates internal security programs.
The Operations Group is headed by a Deputy Commissioner appointed by the President upon recommendation of the Commissioner.
It formulates policies and programs related to collection activities, administers a nationwide collection program, determines compliance and measures performance, monitors collection accountabilities, and carries out related functions.
The Legal Service formulates policies on processing tax exemption requests, handles claims for informers' rewards, prepares rulings and opinions, drafts tax legislations, regulations, and issuances, interprets tax treaties, and executes other related functions.
With the approval of the Secretary of Finance, the Commissioner is authorized to determine the number of ROs, RDCs, and RDOs consistent with the requirements of CITS and the principles of economy, efficiency, and effectiveness.
Redeployment shall not result in the diminution of rank or compensation of personnel and must consider pertinent Civil Service laws and rules.
The Information Systems Group is responsible for developing and acquiring systems, maintaining and enhancing existing systems, conducting IT research and development, operating information systems linking the National Office with RDCs, managing data warehouses, planning information requirements, setting policies and standards, and ensuring system quality and security.
Section 4 empowers the Commissioner, with the Secretary's approval, to organize units under authorized services and streamline the BIR only once to ensure effective implementation of CITS.
Funds are taken from those available in the BIR, provided the total cost of the approved staffing pattern does not exceed available funds for Personal Services.