BIR Enforcement Reforms and Anti-Tax Evasion Measures

Section 1 institutionalizes the Run After Tax Evaders (RATE) Program into a regular BIR enforcement division.
Sections 4 and 5 require prioritization and regular filing of RATE and tax fraud cases to strengthen BIR tax investigations.
Section 7 directs administrative action against BIR officials and employees through the Revenue Integrity Protection Services (RIPS) mechanism alongside criminal Ombudsman cases.

Section 1 institutionalizes the RATE Program into a regular division within the Bureau of Internal Revenue (BIR)as Enforcement Service.
Section 2 creates a Revenue Enforcement Committee to be headed by the Deputy Commissioner for Legal, Inspection and Enforcement Group.
Section 3 places the Large Taxpayers under the Office of the Deputy Commissioner for Audit and Fraud Investigation.
Section 3 designates RDO Cesar Lim to head the Large Taxpayers Service, subject to Commission on Elections rules.

Section 4 provides that RATE and tax fraud cases receive priority in tax investigations in both the Large Taxpayers Service and the district offices.
Section 5 requires each RDO to file one RATE case per month.

Section 4 directs that investigative focus in the Large Taxpayers Service and the district offices include prioritization of RATE and tax fraud cases.
Section 5 operationalizes enforcement momentum by requiring a monthly case filing obligation per RDO.

Section 6 amends BIR Executive Order No. 175 of President Joseph Estrada.
Section 6 reverts EO No. 175 to the previous EO No. 430.
Section 6 directs that the reversion to EO No. 430 effectively promotes industry audit and benchmarking methods in the national and special investigations of the Bureau.

Section 7 deputizes the Inspection Group to proceed administratively against BIR officials and employees.
Section 7 provides that administrative proceedings occur under the Revenue Integrity Protection Services (RIPS).
Section 7 provides that RIPS administrative actions proceed alongside criminal Ombudsman cases of the Department of Finance.

Executive Order No. 625 was executed in the City of Manila on April 04, 2007.
The order is signed by (SGD.) Gloria Macapagal-Arroyo and attested by (SGD.) Eduardo R. Ermita, Executive Secretary.