Amendment to Presidential Decree No. 308
- Merging of Security and Intelligence Unit and Tax Fraud Division
- Formation of Intelligence and Tax Fraud Office under Commissioner of Internal Revenue
Expansion and Organization of Regional Offices
- Establishment of 17 revenue regions across the Philippines
- Each region assigned geographic scope and designated regional center
- Regional divisions based on provinces and key cities for efficient tax administration
Salary Adjustments and Compensation
- Salaries increased due to inflation and cost of living considerations
- Salaries aligned with revised staffing pattern and official lists of positions
Abolition of Compromise Review Committee
- Powers to compromise criminal and civil tax cases exclusively vested in Commissioner
- Removal of committee in Department of Finance related to tax case compromises
Centralization of Personnel Authority
- Commissioner of Internal Revenue given full authority over appointments, promotions, transfers, suspensions, dismissals, penalties, and reinstatements
- Local/regional directors’ authority over personnel curtailed
Position Entitlements and Responsibilities
- Officers and employees occupy positions according to approved appointments
- Rights to salaries based on position held
- Duties aligned with legally appointed position
Exemption from Position-Item Classification and Salary Standardization
- Revenue officers and employees exempted from applicable civil service classification rules
- Independent application of salary provisions as per this decree
Effectivity and Appropriations
- Immediate effectivity upon issuance
- Necessary appropriations automatically authorized for implementation
Legal Supremacy of this Decree
- Supersedes any contrary laws, decrees, rules or regulations concerning salary and staffing provisions