Title
Supreme Court
Streamlining BIR Structure and Tax System
Law
Executive Order No. 306
Decision Date
Oct 31, 2000
Executive Order No. 306 streamlines the operations of the Bureau of Internal Revenue (BIR) by integrating services, amending provisions, and reorganizing the organizational structure to enhance efficiency and effectiveness.

Q&A (EXECUTIVE ORDER NO. 306)

The Large Taxpayers Service is placed directly under the Office of the Commissioner of the Bureau of Internal Revenue.

It is headed by an Assistant Commissioner with three assistants: Head Revenue Executive Assistant, one each for Regular Large Taxpayers or Excise Taxpayers, and for Administrative and Enforcement. It is composed of eight divisions including audit, investigation, collection, enforcement, document processing, quality assurance, and programs divisions.

The Excise Taxpayers Service is abolished, and its functions are integrated with the Large Taxpayers Service under this Executive Order.

Section 3, Article XVIII of the Philippine Constitution grants the President the continuing authority to reorganize the national government including abolishing offices and transferring functions.

The Operations Group now comprises the Taxpayers Assistance Service, the Assessment Service, and the Collection Service.

The Executive Order takes effect immediately upon signing.

All existing rules and regulations or parts thereof inconsistent with EO No. 306 are revoked or repealed.

They are established in Regional Offices with identified Large Taxpayers and are under the direct supervision and control of the Large Taxpayers Service.

Section 20, Book III of Executive Order No. 292 (Revised Administrative Code) supports the exercise of such powers and functions by the President.


Analyze Cases Smarter, Faster
Jur is a legal research platform serving the Philippines with case digests and jurisprudence resources. AI digests are study aids only—use responsibly.