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- Any previous issuances, rules, or regulations inconsistent with this Executive Order are repealed or modified accordingly.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