Definition of Key Terms
- Inquiry: Online tax-related questions from taxpayers, officials, and the public.
- Internet Web Page: Publicly accessible network platform.
- Intranet Web Page: Network accessible only to BIR employees.
- BIR Web Page: Customized modules including Bureau information, organizational structure, FAQs, tax data, forms, rulings, and electronic communication services.
General Policies Governing Operations
- Taxpayer Assistance Service (TAS) is the designated end-user and primary responder of Web Page inquiries.
- TAS equipped with Internet access and dedicated mailbox for email queries.
- Strict confidentiality mandated under Section 270 of the National Internal Revenue Code regarding taxpayer information.
Procedures for the Taxpayer Assistance Service (TAS)
- Receive and classify all email inquiries from the Web Page.
- Respond to Frequently Asked Questions within two working days.
- Refer complex queries to appropriate BIR Services/Offices within 24 hours.
- Services/Offices must respond within five working days.
- All responses reviewed by Legal Service for compliance with confidentiality laws within two working days.
- TAS revises responses based on Legal Service recommendations before release.
- Transmit cleared responses to taxpayers within one working day.
- Update Web Page content based on Service recommendations or new laws, subject to Deputy Commissioner approval.
- Coordinate with Web Page Team for implementation of updates.
Roles of the Web Page Team
- Conduct operational briefings and provide technical support to TAS.
- Implement modifications within five working days upon receiving requests from TAS.
- Monitor Web Page content to ensure accuracy and compliance with approved updates.
Responsibilities of the Legal Service
- Review all responses for confidentiality compliance under Section 270 of the NIRC.
- Suggest edits to protect classified or confidential data.
- Provide clearance for information posting within five working days.
Reporting Requirements
- TAS must submit weekly reports to Deputy Commissioner (Operations Group).
- Reports to include all queries received, responses provided, and Web Page modifications.
- Submission deadline: Tuesday following the reporting week.
Effectivity of the Order
- The Order is effective immediately upon adoption on March 9, 1998.