Streamlining BIR Structure and Tax System

Based on Section 3, Article XVIII of the Philippine Constitution granting the President power to reorganize government agencies.
Executive Order No. 292 (Revised Administrative Code) also empowers the President to exercise such functions.

Large Taxpayers Service placed directly under the Office of the Commissioner.
Service headed by an Assistant Commissioner with three Assistant Heads:
- Head Revenue Executive Assistant.
- Assistant for Regular Large Taxpayers.
- Assistant for Excise Taxpayers.
- Assistant for Administrative and Enforcement functions.
Composed of eight divisions:
1. Large Taxpayers Audit and Investigation Division I (Regular Large Taxpayers).
2. Large Taxpayers Audit and Investigation Division II (Excise Taxpayers).
3. Large Taxpayers Collection and Enforcement Division.
4. Large Taxpayers Document Processing and Quality Assurance Division.
5. Large Taxpayers Programs Division. 6-8. Other supportive divisions implied by context.
Establishment of Large Taxpayers District Offices under its supervision in regions with identified large taxpayers.

Operations Group under Deputy Commissioner reduced from four to three services:
- Taxpayers Assistance Service.
- Assessment Service.
- Collection Service.
Excise Taxpayers Service abolished as its functions integrated into the Large Taxpayers Service.

All other provisions of Executive Order No. 175 remain intact.
Revocation of existing rules or regulations inconsistent with this Order to remove conflicts.

Emphasizes presidential power to reorganize for effective government administration.
Demonstrates consolidation of tax functions to improve revenue collection.
Focus on large taxpayers reflects prioritization of significant revenue sources.
Highlights importance of integrated computerized tax systems within BIR.
Abolition and integration reflective of efficiency and reinforcement of enforcement capability.