Creation of Large Taxpayers Division BIR

Republic Act No. 7646 authorizes the Commissioner of Internal Revenue to prescribe the place of payment of internal revenue taxes by large taxpayers (LTs), amending relevant provisions of the National Internal Revenue Code, as amended.
Republic Act No. 7646 is framed as part of the Bureau of Internal Revenue’s Five-Point Program of institutional strengthening through monitoring and analyzing tax payments of LTs.
Executive Order No. 83 is issued to create a dedicated unit to facilitate monitoring and follow-up of overdue accounts of LTs and to support statistical analysis of their tax payment patterns for selective audit criteria development.
Section 62 of Republic Act No. 7645 (the General Appropriations Act of 1993) authorizes the President to direct the creation of an organizational unit in a department, bureau, office, or agency.

A Large Taxpayers Division is created in the Bureau of Internal Revenue.
The Division is composed of a Chief, an Assistant Chief, and a sufficient number of personnel performing assigned functions.
The Division adopts the following staffing pattern:
- 1 Chief Revenue Officer IV (Salary Grade 24).
- 1 Chief Revenue Officer III (Salary Grade 22).
- 2 Revenue Officer IV (Salary Grade 19).
- 2 Revenue Officer III (Salary Grade 16).
- 7 Revenue Officer II (Salary Grade 13).
- 1 Statistician I (Salary Grade 11).
- 1 Economist I (Salary Grade 11).
- 2 Computer Operator II (Salary Grade 9).
- 1 Stenographer II (Salary Grade 6).
- 2 Clerks (Salary Grade 4).
- 1 Driver I (Salary Grade 3).
- 1 Messenger (Salary Grade 2).

The Division must closely monitor LTs’ compliance with filing and payment requirements.
The Division must maintain a system of recording tax data that provides basic information on non-filers, filers among LTs, and related information.
The Division must undertake necessary follow-ups to ensure immediate compliance by LTs identified as delayed filers and/or non-filers.
The Division must consolidate, tabulate, and analyze tax data on LTs.
The Division must submit management reports on LT revenue contribution in proportion to total revenue.
The Division must refer LTs delinquent in complying with filing and/or payment requirements to the proper office for appropriate action.
The Division must recommend to the Commissioner of Internal Revenue any modification of the criteria for determining a Large Taxpayer.

Initial implementation funding of the Order is charged against the Contingent Fund authorized under Republic Act No. 7645 (1993 General Appropriations Act).
Continued implementation thereafter is funded through sums included in the annual General Appropriations Act as needed.

All prior instructions, orders, and other existing executive issuances, or portions thereof inconsistent with Executive Order No. 83 are amended or modified accordingly.