Title
Creation of Senior Deputy Commissioner Role in BIR
Law
Op Executive Order No. 827
Decision Date
Aug 14, 2009
Gloria Macapagal-Arroyo establishes the Office of the Senior Deputy Commissioner in the Bureau of Internal Revenue to enhance tax administration and support the Commissioner in managing BIR operations effectively.

Law Summary

Scope and Purpose

  • Intended to assist the Commissioner of Internal Revenue in managing the BIR's operations.
  • Aims to improve the effectiveness of tax collection and administration.
  • The position is created under the powers granted to the President to reorganize the government structure.

Key Functions and Responsibilities

  • Provide operational support to the Commissioner in administering the BIR and supervising officers and employees.
  • Develop policies and programs covering strategic and tactical tax administration including:
    • Enhancing taxpayer services and information dissemination.
    • Implementing media campaigns to improve the public image of the BIR.
    • Conducting regular assessments of public perception regarding BIR activities.
    • Establishing a Tax Academy or Training Institute and an effective tax practitioner accreditation program.
    • Improving performance of the Large Taxpayers Service.
    • Leading enforcement activities on major tax transactions with significant revenue potential.
    • Coordinating with other government offices on investment incentives policies and programs.
    • Introducing internationally accepted tax administration trends and practices.
    • Upgrading the BIR’s research and knowledge database.
    • Promoting the adoption of viable technology in tax administration processes.
    • Performing additional functions as directed by the Commissioner.
  • Serve as acting Commissioner in the absence of the Commissioner of Internal Revenue.

Reporting Obligations

  • Must submit an annual report to the Secretary of Finance through the Commissioner of Internal Revenue.
  • The report is due within three months after the close of each fiscal year.

Repeal and Modification Clauses

  • Any previous issuances, rules, or regulations inconsistent with this Executive Order are repealed or modified accordingly.

Effectivity

  • The Executive Order takes effect immediately upon issuance.

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