BIR Restructuring to Improve Taxpayer Control

The National Office is responsible for formulating national tax policies, programs, and overall control of BIR operations.
Directly under the Commissioner are key services including Enforcement, Policy and Planning, and Large Taxpayers Services, each headed by an Assistant Commissioner with specialized divisions.
The Operations Group, under a Deputy Commissioner, includes Taxpayer Assistance, Assessment, Collection, and Excise Taxpayers Services, each with multiple specialized divisions.
The Legal and Inspection Group, supervised by a Deputy Commissioner, includes the Legal Service and the re-established Inspection Service with divisions like Internal Security and Internal Audit.
The Information Systems Group supports BIR operations through three Services focusing on system operations, planning, quality, and development.
The Resource Management Group handles support functions such as human resource development and financial and administrative services.

Regional Offices (ROs) implement national policies and report to the Operations Group Deputy Commissioner.
Each RO is led by a Regional Director controlling diverse divisions including Assessment, Collection, Legal, and Special Investigation.
Revenue District Offices (RDOs) operate under ROs and manage local tax administration functions.

Responsible for managing and securing information systems supporting tax data.
Ensure data integrity relating to payment transactions to the Integrated Tax System (ITS).
Report to the Deputy Commissioner for Information Systems and coordinate with Regional Directors and Revenue District Officers.
Each RDC led by a Revenue Data Center Head with specific divisions for facilities management and computer operations.

Senior positions such as Deputy Commissioners and Regional Directors are appointed by the President upon recommendation and approval from higher officials.
Other appointments fall under the Secretary of Finance’s authority.
Redeployment of personnel due to the restructuring must preserve rank and compensation, complying with Civil Service laws.
The Commissioner, in coordination with the Department of Budget and Management, manages the staffing pattern post-restructure.

The Commissioner may determine the number of Regional Offices, Revenue Data Centers, and District Offices, aligned with Computerized Integrated Tax System requirements.
Authorization to organize units under the prescribed structure subject to evaluation by the Department of Budget and Management.

The Commissioner may transfer and assign Presidential appointees within the BIR to equivalent rank positions as service needs dictate.

The Commissioner, with Secretary of Finance’s approval, shall issue necessary rules, regulations, and issuances to enforce the Executive Order effectively.

The Executive Order takes immediate effect upon issuance, signifying prompt restructuring implementation.