Law Summary
Organizational Structure of the BIR
- Office of the Commissioner supervises key services, each led by an Assistant Commissioner:
- Internal Audit Service (4 divisions: Information Systems Audit, Fiscal Audit, Performance Audit, Personnel Investigation).
- Corporate Planning and Development Service (3 divisions: Strategic Management, Economic Research and Revenue Forecasting, Business Intelligence).
- Corporate Communications Service (3 divisions: Employee Communications, Public Affairs, Taxpayer Communications).
- Finance Service (3 divisions: Budget, Disbursement Accounting, Revenue Accounting).
- Legal Affairs Group supervised by Deputy Commissioner:
- Legal Service (3 divisions: Law, International Tax Affairs, Appellate).
- Litigation and Prosecution Service (2 divisions: Litigation, Prosecution).
- Legislative and Research Service.
- Information Systems Group supervised by Deputy Commissioner:
- Information Systems Operations Service (4 divisions: Systems Operations, Systems Support, Security Management, Systems Standards and Technology Management).
- Information Systems Project Management Service.
- Revenue Data Centers (RDCs) with 2 divisions (Computer Operations, Network and Engineering, Facilities Management).
- Human Resource and Administrative Group supervised by Deputy Commissioner:
- Human Resource Development Service (4 divisions: Recruitment, Compensation, Training, Career and Performance Management).
- Administrative Service (3 divisions: Procurement, Accountable Forms, Properties and Records Management).
- Operations Group supervised by Deputy Commissioner, includes:
- Large Taxpayers Service (2 divisions: Banks/Insurance/Service Sectors, Manufacturing/Industry/Agricultural Sectors).
- Excise Taxpayers Service (5 divisions focused on various excise sectors and field operations).
- Non-Large Taxpayers Service (3 divisions: Banks/Insurance/Service Sectors, Manufacturing/Industry/Agricultural, Emerging Industries/Business).
- Individual Taxpayers Service (3 divisions: Compensation Earners, Mixed Income Earners, Professionals/Self-Employed/Estates/Trusts).
- Government and Tax-Exempt Entities Service (3 divisions: Government Agencies, Tax-Exempt Entities, Special Taxpayers).
- National Investigation Service.
- Regional Offices (headed by Regional Directors) with multiple divisions responsible for enforcement, supervision, and coordination.
Appointment of Officials
- Deputy Commissioners, Assistant Commissioners, Regional Directors, Revenue Data Center Heads, and Directors appointed by the President.
- Appointment requires recommendation by the Commissioner of Internal Revenue and approval of the Secretary of Finance.
- Based on Section 47, Chapter 10, Book IV of the Administrative Code of 1987.
Redeployment of Personnel
- Redeployment due to restructuring shall not result in reduced rank or compensation.
- Civil Service laws and rules must be observed.
- Commissioner to submit staffing pattern to Department of Budget and Management (DBM) for evaluation and approval.
Funding
- Financial resources to implement the Order shall be sourced from the BIR's available funds.
- Total cost of staffing shall not exceed funds allocated for Personal Services.
Implementing Authority and Flexibility
- Commissioner, with Secretary of Finance approval, to determine number of RDCs, Regional Offices, and Revenue District Offices (RDOs).
- Authorized to organize divisions under existing Services and Offices subject to DBM evaluation and approval.
Assignment and Reassignment of Personnel
- Commissioner may assign/reassign officers/employees to special duties without changing rank or salary.
- Must comply with civil service laws and Secretary of Finance rules.
Rules and Regulations for Implementation
- Commissioner shall issue necessary rules/regulations with Secretary of Finance's approval for effective implementation.
Effectivity
- The Executive Order takes effect immediately upon issuance.