Creation of Large Taxpayers Division BIR

Monitor compliance of large taxpayers (LTs) with filing and payment of internal revenue taxes.
Maintain a comprehensive system to record tax data including filers and non-filers.
Conduct follow-ups to ensure timely compliance by taxpayers identified as delayed filers or non-filers.
Consolidate, tabulate, and analyze tax data of LTs and generate management reports on their revenue contribution relative to total revenue.
Refer delinquent LTs to appropriate offices for corrective action.
Recommend modifications to the criteria defining large taxpayers to the Commissioner of Internal Revenue.

Creation of the LTD is authorized under Republic Act No. 7646, which allows the Commissioner of Internal Revenue to prescribe payment centers for large taxpayers.
The organizational directive is further supported by Section 62 of Republic Act No. 7645 (General Appropriations Act of 1993), empowering the President to create organizational units.

Initial funding for the LTD is charged against the Contingent Fund under RA 7645.
Subsequent funding is to be provided within the annual General Appropriations Act.

Prior orders and instructions inconsistent with this Executive Order are amended or modified accordingly.
The Order takes effect immediately upon approval.

This Order is part of the BIR’s institutional strengthening through a focused system for monitoring large taxpayers.
It aims at improving tax administration by ensuring efficient collection, monitoring, and audit criteria development for large taxpayers.
Immediate follow-up on overdue accounts and statistical analysis of payment patterns will be undertaken to enhance tax compliance and revenue collection.