Organizational Structure of the Bureau of Internal Revenue
The Office of the Commissioner supervises key services headed by Assistant Commissioners:
- Internal Audit Service with four divisions: Information Systems Audit, Fiscal Audit, Performance Audit, Personnel Investigation.
- Corporate Planning and Development Service with three divisions: Strategic Management, Economic Research and Revenue Forecasting, Business Intelligence.
- Corporate Communications Service with three divisions: Employee Communications, Public Affairs, Taxpayer Communications.
- Finance Service with three divisions: Budget, Disbursement Accounting, Revenue Accounting.
Legal Affairs Group supervised by Deputy Commissioner includes:
- Legal Service with divisions: Law, International Tax Affairs, Appellate.
- Litigation and Prosecution Service with divisions: Litigation, Prosecution.
- Legislative and Research Service.
Information Systems Group supervised by Deputy Commissioner includes:
- Information Systems Operations Service with four divisions: Systems Operations, Systems Support, Security Management, Systems Standards and Technology Management.
- Information Systems Project Management Service.
- Revenue Data Centers (RDCs) led by Revenue Data Center Heads with two divisions: Computer Operations, Network and Engineering; Facilities Management.
Human Resource and Administrative Group supervised by Deputy Commissioner includes:
- Human Resource Development Service with four divisions: Recruitment, Selection and Placement; Compensation, Benefits and Welfare; Training and Development; Career and Performance Management.
- Administrative Service with three divisions: Procurement, Accountable Forms, Properties and Records Management.
Operations Group supervised by Deputy Commissioner comprises:
- Large Taxpayers Service with divisions: Banks, Insurance and Service Sectors; Manufacturing, Industry and Agricultural Sectors; supervises Large Taxpayers District Offices.
- Excise Taxpayers Service with five divisions including Alcohol, Tobacco, Petroleum sectors; supervises Large and Non-Large Excise Taxpayers District Offices.
- Non-Large Taxpayers Service with divisions covering Banks, Insurance, Manufacturing, and Emerging Industries.
- Individual Taxpayers Service with divisions: Compensation Earners, Mixed Income Earners, Professionals, Self-Employed, Estates and Trusts.
- Government and Tax-Exempt Entities Service with divisions: Government Agencies, Tax-Exempt Entities, Special Taxpayers.
- National Investigation Service.
- Regional Offices under Deputy Commissioner for Operations headed by Regional Directors; manage divisions including Assessment, Legal, Human Resource, Administrative, Finance and Collection Monitoring, and Revenue District Offices.
Appointment of Officials
- Deputy Commissioners, Assistant Commissioners, Regional Directors, Revenue Data Center Heads, and other Director positions appointed by the President.
- Appointment based on recommendation of the Commissioner of Internal Revenue and approval by Secretary of Finance.
- Authority derives from Section 47, Chapter 10, Book IV of the Administrative Code of 1987.
Redeployment of Personnel
- Redeployment follows the structural realignment without reducing rank or salary.
- Compliance with Civil Service laws and rules is mandatory.
- Staffing pattern changes to be submitted by Commissioner for evaluation and approval by Department of Budget and Management.
Funding
- Financial resources come from existing funds available in the BIR.
- Total cost of approved staffing pattern shall not exceed budget for Personal Services.
Implementing Authority
- Commissioner, with approval from Secretary of Finance, can determine the number and configuration of RDCs, Regional Offices, and Revenue District Offices.
- Commissioner authorized to further organize divisions under authorized Services and Offices, subject to Department of Budget and Management's approval.
Assignment of Internal Revenue Officers and Employees to Other Duties
- Commissioner may assign or reassign personnel to special or other duties related to enforcement or revenue administration.
- Such assignment should not change rank and salary and must comply with civil service and finance rules.
Issuance of Implementing Rules and Regulations
- Commissioner, with Secretary of Finance approval, to issue necessary rules and issuances to enforce and ensure effective implementation of the Executive Order.
Effectivity
- The Executive Order takes effect immediately upon signing.