Law Summary
Organizational Structure of the BIR
- National Office formulates broad national tax policies and oversees the entire internal revenue operations.
- The Commissioner of Internal Revenue serves as CEO and is appointed by the President upon the recommendation of the Secretary of Finance.
- Key services created directly under the Commissioner’s Office include:
- Policy and Planning Service: Strategic planning, monitoring, evaluation, and performance measurement.
- Internal Affairs Service: Audits, inspections, and internal security.
Operations Group
- Headed by a Deputy Commissioner appointed by the President.
- Comprises:
- Collection Service: Policy formulation and nationwide collection administration.
- Assessment Service: Management of assessment policies and programs.
- Taxpayers Assistance Service: One-stop services, education, customer feedback, and service improvement studies.
Legal and Enforcement Group
- Led by a Deputy Commissioner appointed by the President.
- Comprises:
- Legal Service: Tax rulings, drafting legislation, interpretation of treaties, and processing tax exemptions.
- Enforcement Service: Investigation of tax fraud, audits, civil and criminal case filings against tax evaders.
Information Systems Group
- Led by a Deputy Commissioner appointed by the President.
- Comprises:
- Information Systems Development Service: System creation, maintenance, and IT research.
- Information Systems Operations Service: Operational management of information systems and data warehouses.
- Information Planning and Quality Service: Information planning, standards, quality assurance, and system security.
- Revenue Data Centers: Document processing and ensuring integrity of taxpayer accounts.
Resource Management Group
- Led by a Deputy Commissioner appointed by the President.
- Comprises:
- Human Resource Development Service: Personnel career management and training.
- Financial Service: Budget preparation, financial accounting, and reporting.
- Administrative Service: Procurement, property and supply management, record keeping.
Regional and Revenue District Offices
- Regional Offices implement National Office policies and supervise District Offices.
- Revenue District Offices oversee units within their jurisdiction and report to the Deputy Commissioner for Operations.
Redeployment and Personnel Considerations
- Redeployment shall not reduce rank or compensation of existing personnel.
- The organizational and staffing changes must comply with Civil Service laws.
- The Commissioner shall submit the new structure and staffing plan to the Department of Budget and Management for approval.
Funding
- Financial resources shall come from funds available within the BIR.
- The total cost for Personal Services at full implementation shall not exceed available funds.
Authority to Implement Organizational Changes
- The Commissioner, with approval of the Secretary of Finance, may determine the number of Regional Offices, Revenue Data Centers, and District Offices as needed.
- The Commissioner can organize units within authorized Services and Offices subject to evaluation by the Department of Budget and Management.
- Streamlining under this authority shall be exercised only once.
Rulemaking and Effectivity
- The Commissioner, with approval from the Secretary of Finance, shall issue necessary rules and regulations to ensure effective implementation.
- The Executive Order takes effect immediately upon signing.