Knowing the

Bureau of Internal
Revenue
(BIR)

This training material is a property of the Bureau of Internal Revenue (BIR) BIR 100 –
 Instruction:
Before proceeding to the next slides,
th
watch the video BIR 100 Anniversary
Video Documentary. Click the link
https://youtu.be/EAkI8OZzf1o to watch
the video.
This training material is a property of the Bureau of Internal Revenue (BIR) BIR 100 – 2
This training material is a property of the Bureau of Internal Revenue (BIR) BIR 100 – 3
 2004
“Every Filipino should have the power
receive back the taxes that have
been paid, in form of concrete
evidences of usefulness and
functionality to their daily lives…”

GUILLERMO C. PARAYNO, JR.

Commissioner of Internal Revenue

This training material is a property of the Bureau of Internal Revenue (BIR) BIR 100 – 4
 2004 Highlights
• Electronic Filing and Payement System (eFPS) to
include the Top 10,000 private corporations
• Electronic Broadcasting (eBroad) System - multi-
channel tax payment confirmation facility of
taxpayers thru SMS,BIR Web and e-mail
• Electronic Submission (eSubmission)
• Electronic Correspondence (eCorrespondence)
• Run After Tax Evaders (RATE) Program

This training material is a property of the Bureau of Internal Revenue (BIR) BIR 100 – 5
 2004 Highlights
• Electronic Registration (eRegistration) provides facility
for online registration of taxpayers via the internet
• Letter of Authority Monitoring System (LAMS)
• Payment Data Entry System
• Tax Compliance Verification Drive (TCVD) – Tax
Mapping in terms of actual visitation of taxpayer’s
establishment and its branches
• Mobile Revenue Officers System (MROS) Project
• Automated Excise Data Management System (AEDMS)

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 2005 to 2006

“I have always said that the

Bureau’s greatest strength is its
people, and year after year, this
truth is borne out by successive
generations of revenuers.”

JOSE MARIO C. BUÑAG

Commissioner of Internal Revenue

This training material is a property of the Bureau of Internal Revenue (BIR) BIR 100 – 7
 2005 Highlights
• EVAT Law implementation
• Increase Excise Tax Rates on Alcohol and Tobacco
Products
• Electronic Sales Reporting System (eSales)
prescribed the monthly submission of sales report and
other information generated by Cash Register Machine
(CRMs), Point of Sales Machine (POS) and/or any sales
machine generating receipts/invoice registered with
the BIR
• Electronic Accreditation/ Registration of CRMs, POS
and other Business Machines
• No Audit Program (NAP)

This training material is a property of the Bureau of Internal Revenue (BIR) BIR 100 – 8
 2006 Highlights
• Establishment of the Tax Reform
Administration Group (TRAG)
• Implementation of Attrition Act of 2005
• Implementation of Integrity Development
Plan (IDAP)
• Electronic Complaint (eComplaint) - on-
line facility where taxpayers can lodge
their complaints against erring BIR
employees

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 2007
“I am proud to have been part of this
abiding quest for ever-greater service to
our people. The life of a career revenuer
is always one of challenge, and the years
I have spent with the Bureau have truly
been a source of great personal and
professional fulfilment.”

LILIAN B. HEFTI
Commissioner of Internal Revenue

This training material is a property of the Bureau of Internal Revenue (BIR) BIR 100 – 10
 2007 Highlights
• Implement Use of Computer-Assisted
Audit Tools and Techniques (CAATTs)
to raise the revenue officers
competency levels in auditing large
taxpayers in computerized environment’.
• “No Official Receipt” Complaint - email
facility where reports of non-issuance of
official receipts by individuals and
business establishments
• Registration Database Clean-up

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 2008
“As one who has had the
privilege of involvement in both
“sides” of tax administration, I
can say that life as a revenuer is
truly one of great challenge –
and profound fulfillment.”

SIXTO S. ESQUIVIAS IV
Commissioner of Internal Revenue

This training material is a property of the Bureau of Internal Revenue (BIR) BIR 100 – 12
 2008 Highlights
Strengthen the use of Business Intelligence/
Exchange Information: Expansion of the Tax
Reconciliation System (TRS) - a tool of the
Centralized Data Warehouse (CDW) geared
towards enhancing the revenue collection by
computerized matching of data from Withholding
Agents (WA) against the declaration of income
recipients

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 2009
“…[T]he story of the Bureau has
always been, and will always
be, one of commitment,
cooperation and the constant
pursuit of doing what is best.”

JOEL L. TAN-TORRES
Commissioner of Internal Revenue

This training material is a property of the Bureau of Internal Revenue (BIR) BIR 100 – 14
 2009 Highlights
• Expansion of Withholding Agent’s Coverage to
include top five thousand (5,000) individuals as
among those withholding agents engaged in
business or practice of profession who are required
to withhold one percent (1%) and two percent (2%)
tax on their purchase of goods and services,
respectively.
• Electronic Documentary Stamp Tax (eDST) System
• BIR Memorandum of Agreement (MOA) with LTO
on TIN Submission

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 2010 to 2016
“When all is said and done, my greatest
achievements as Commissioner shall
not be measured in the collection
figures during my term, but in our
shared commitment to the ideals and
principles of nation-building.”

KIM S. JACINTO-HENARES
Commissioner of Internal Revenue

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 2010 Highlights
• Update of Zonal Valuations Projects
• Electronic Tax Information System (eTIS) is a
major Information and Communication
Technology (ICT) project that seeks to
significantly enhance/ improve the BIR’s
current application systems, and provide a
single, web-based automated solution for the
entire revenue service.

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 2010 Highlights
• Quality Management System (QMS) is a
system intended to promote and enhance
public sector performance of BIR through
the adaptation of International Organization
for Standardization (ISO) 9001:2008.
• eBIR Forms was developed to provide
electronic submission channels to all non-
electronic Filing and Payment System
(eFPS) taxpayers.

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 2011 Highlights
• Personnel Integrity Program to uphold and to promote
a high standards of ethics in the revenue service.
• e-Lounge Facility was established to provide taxpayers
with free electronic medium to access the Bureau’s
web services. The Bures has set-up a total of 20 e-
Lounges to Revenue Regions nationwide including the
e-Lounge at the National Office.

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 2011 Highlights
• Document Processing Division (DPD) serves as the
central processing office of all returns received by RDOs
and AABs.
• BIR Children’s Center “Silid Pangarap” was inaugurated.
The center houses a “Day Care” for pre-school children
aged at least two years old and a “Student Lounge” for
school children to hang out after school while waiting for
their parents.

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 2012 Highlights

2012 marked the first time in BIR history that it

exceeded the P1 Trillion mark in tax revenues.

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 2012 Highlights
• Accounts Receivable Management System
(ARMS) was developed to effectively
monitor and manage the Accounts
Receivable of the Bureau.
• Electronic Official Registry Book (eORB) for
Excise Product is an automated facility on
excise products that shall allow the excise
taxpayers to electronically submit ORBs for
monitoring and reconciliation purposes.

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 2012 Highlights
• VAT TCC Monetization Program was established to give
qualified VAT-registered persons the cash equivalents of
their respective outstanding VAT Tax Credit Certificates
(TCC).
• Offline eBIRForms Package was introduced to allow
taxpayers to accomplish and fill-up BIR forms offline.
• Performance Management System will be used as a
performance dashboard that will allow users to view data
on performance indicators of BIR’s offices.

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 2013 Highlights
• Implementation of Sin Tax Law
• The 2013 Social Weather Stations (SWS)
Survey of Enterprises on Corruption reports
that the Bureau achieved a 10-point
increase in its Net Sincerity Rating in
Fighting Corruption from the previous year.
• Electronic Certificate Authorizing
Registration (eCAR) is a web-based system
that automates the generation of barcoded
Certificate Authorizing Registration.

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 2013 Highlights
• Electronic Tax Remittance Advice (eTRA) System – the
process of remitting taxes withheld by NGAs through the
internet using the eFPS facility of the BIR, in lieu of the manual
filing of Tax Remittance Advice.
• Implementation of the Mobile Revenue Collection Officers
System (MRCOS), an automated and integrated system that
provides all authorized collection officers the means for the
immediate capture of tax and non-tax payments, and secured
real-time reporting of collection information to the BIR internal
systems.

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 2014 Highlights
• Internal Revenue Stamps Integrated System
(IRSIS) is a web-based application system that
allows the online ordering and distribution of stamps
with security features as well as monitoring of
stamps affixed on the cigarettes and payment of
excise taxes.
• Transfer Pricing Program prescribed the guidelines
in determining the appropriate revenues and
taxable income of the parties in controlled
transactions which is largely based on the Economic
Cooperation and Development Transfer Pricing
Guidelines.

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 2015 Highlights
• VAT Audit Program (VAP) aims to increase revenue
collection and enhance voluntary compliance by
focusing on risk-based audit of VAT liabilities and to
broaden the tax base by identifying buyers and suppliers
of goods and services subject to VAT.

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 2016 to present
“I stand united with the men
and women of the revenue
service as we fulfill our
mission, and work to provide
the resources needed for our
country’s development.”

CAESAR R. DULAY
Commissioner of Internal Revenue

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 2018 to Present (MANCOM)
MARISSA O. CABREROS
Deputy Commissioner
Legal and Inspection Group

CELIA C. KING
Deputy Commissioner
Resource Management Group

LANEE C. DAVID
Deputy Commissioner
Information Systems Group

ARNEL SD. GUBALLA

Deputy Commissioner
Operations Group

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 2016 Highlights

The BIR earned an average net satisfaction rating of +72%, or

“excellent” as shown on the results of the 2016 BIR Employee
Satisfaction Census, a 9% increase compared to the same
survey conducted on 2014.

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 2017 Highlights
• Strict implementation of the streamlined processes and
reduced number of documentary requirements. In
compliance with President Duterte’s directive to “reduce
the requirements and processing time of all
applications”, the Bureau issued various issuances that
will streamline the requirements and processing time of
all applications of tax clearances.
• Creation of the BIR Data Privacy Committee, with the
Deputy Commissioner of the Information Systems Group as
the BIR Data Protection Officer (DPO).

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 2018 Highlights
• Implementation of Republic Act No. 10963 –
Comprehensive Tax Reform Package I (TRAIN
Law)
• Fuel Marking Program on Petroleum Products
• The BIR was conferred the Bronze Award for
achieving a process-defined Human Resource
Management (HRM) in the four core HRM systems
under the Program to Institutionalize Meritocracy
and Excellence in Human Resource Management
(PRIME-HRM)

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 2019 Highlights

2019 marked the first time in BIR history that it

hit the P2 Trillion revenue mark.

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 BIR Strategy Roadmap

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 BIR Priority Programs
1. Run After Tax Evaders (RATE) Program
2. Oplan Kandado
3. Broadening of the Tax Base
4. Intensified Audit and Investigations
5. Enhanced Implementation of the Arrears
Management Program in the Regional Offices
6. Development of Online Registration and Update
system (ORUS)
7. Tax Education Campaign/ Public Awareness
Program/ Consultation/ Information Dissemination

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 BIR Priority Programs
8. Ease of Doing Business and Efficient Government
Service
9. E-Invoicing/ e-Receipting and eSales Reporting
10. Fuel Marking and Field Testing Program
11. Automation of Withholding Tax BIR Form 2307 and
issuance of withholding tax certificates
12. Digital Transformation (DX)
13. Integrity Management Program
14. Information and Communications Technology (ICT)
solutions for Improved Taxpayer Services –
Availment of Commercial Data Center

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 BIR Priority Programs
15. Optimization/Implementation of Internal Revenue
Integrated System (IRIS) formerly eTIS
16. Lease of Contact Center Solution
17. Subscription of ICT Software (Chatbox)
18. Construction of BIR National Office Building
19. Effective recruitment, capacity development, career
advancement, succession planning and retention
strategies
20.Budget Utilization Program

Source: RMC 123-2019

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 The BIR Partners
Among others, the following are the Major BIR Partners:
1. Authorized Agent Banks (AABs) which include head
offices and branches of commercial banks, the
Development Bank of the Philippines and the Land
Bank of the Philippines to accept payments from the
taxpayer the full amount of internal revenue taxes in
the form of cash, cashier’s, treasurer’s, manager’s or
certified checks, and checks drawn by the taxpayers or
advice by the taxpayer to its bank to debit its account.
AABs shall issue and validate the corresponding
Confirmation Receipt (CR) prescribed forms.

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 The BIR Partners
2. Local Government Units and Government Line Agencies provide
vital third party information (TPI) to the BIR, such as list business
registrant taxpayers and the data on their declared gross sales/receipts
3. Tax Practitioners or Tax Agents assist and advise the taxpayers in
their compliances with the BIR regarding taxpayers’ registration, and tax
filing and payment.
4. Bureau of Customs is among the constituted agents of the
Commissioner of Internal Revenue, with respect to the collection of
national internal revenue taxes (VAT and excise taxes) on imported
goods.
5. Bangko Sentral ng Pilipinas remits to the Bureau of Treasury all tax
payments made thru AABs.
6. Bureau of Treasury is the principal custodian of tax collections made
by the BIR.
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 Internal Communications
1. Revenue Regulations (RRs) are issuances signed by the
Secretary of Finance, upon recommendation of the
Commissioner of Internal Revenue, that specify, prescribe or
define rules and regulations for the effective enforcement
of the provisions of the National Internal Revenue Code
(NIRC) and other pertinent special laws that impact on its
implementation. All RRs need to be published in
newspapers of general circulation before they become valid
for implementation.

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 Internal Communications
2. Revenue Memorandum Orders (RMOs) are issuances that
provide directives or instructions, prescribe guidelines and
outline operational processes, activities, workflows,
methods and procedures that are necessary in the
implementation of stated policies, goals, objectives, plans
and programs of the Bureau in all areas of operations,
except auditing.
3. Revenue Memorandum Circulars (RMCs) are issuances that
publish pertinent and applicable portions, as well as
amplifications, of laws, rules, regulations and precedents
issued by the BIR and other agencies or offices.

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 Internal Communications
4. Revenue Delegation Authority Orders (RDAOs) refer to
functions delegated by the Commissioner to revenue
officials in accordance with law.
5. Revenue Administrative Orders (RAOs) are issuances that
cover subject matters dealing strictly with the permanent
administrative set-up of the Bureau; more specifically, the
organizational structure, statements of functions and
responsibilities of BIR Offices, definitions and delegations of
authority, staffing and personnel requirements and
standards of performance.

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 Internal Communications
6. Revenue Audit Memorandum Orders (RAMOs) are
issuances that provide directives or instructions, prescribe
guidelines, and outline processes, operations, activities,
workflows, methods and procedures relative to audit work.
It covers the audit procedures to be observed by revenue
officers in the conduct of tax cases audit and in their
submission of reports of investigation.
7. Revenue Travel Assignment Orders (RTAOs) are issuances
that permanently or temporarily assign revenue personnel
to specific duties and direct the same to report to specific
offices or units of the Bureau due to promotion or transfers.

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 Internal Communications
8. Revenue Special Orders (RSOs) are instructions or
directives for the accomplishment of special assignments
or missions that are temporary in nature or for a definite
period of time. These issuances specifically mention the
concerned personnel or units of organization.
9. Training Issuances (TIs) are signed by the Assistant
Commissioner, Human Resource Development Service,
informing BIR personnel of the various local and foreign
invitations to short or long term trainings, seminars and
scholarships coming from NEDA, DOF and other sponsoring
agencies.

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 Internal Communications
10. Operations Memorandum are issued by Deputy
Commissioners prescribing specific guidelines and procedures
to implement a particular revenue issuance or BIR programs.
11. Bank Bulletins (BBs) are instructions/advisories of the
Commissioner of Internal Revenue to all AABs regarding
acceptance of tax payments.
12. Unnumbered Memoranda are announcements that provide
information (advisory on system unavailability) or instructions
calling for a definite action and one–time compliance. These
are issued by the Commissioner, Deputy Commissioners, and
Assistant Commissioners.

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 Policies and Procedures for the Processing
and Responding to Requests for Official
Information/ Documents
1. Any government office, department, bureau, agency and
instrumentality or private entities can request for official
information or documents from the BIR.
2. BIR Offices that regularly render “frontline services” shall
designate an FOI Receiving Officer (FRO), with a rank not
lower than Revenue Officer IV or its equivalent. The FRO shall
receive all FOI requests on behalf of the office/s within its
jurisdiction and evaluate its contents.

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 Policies and Procedures for the Processing
and Responding to Requests for Official
Information/ Documents

3. The Chief of the Division having possession or

custody of the requested information/
document shall be the FOI Decision Maker who
shall conduct evaluation of the request for
information and has the authority to grant or
deny the request.

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 Penalty for Violation of Guidelines and
Procedures for Processing and Responding
to Requests for Information/Documents
1. Illegal or unauthorized disclosure/divulgence of
official or confidential information constitutes a
grave offense.
2. Gross neglect of duty for failure to maintain the
“Integrity and Security of Official Documents and
Information” constitutes a grave offense.

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 Penalty for Violation of Guidelines and
Procedures for Processing and Responding
to Requests for Information/Documents
3. Violation of reasonable office rules and regulations for
“Unauthorized Production of Information” constitutes a
light offense.
For Grave Offense: First Offense – Dismissal
For Light Offense:
a.First Offense – Reprimand
b.Second Offense – Suspension for 1 to 30 days
c.Third Offense – Dismissal
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 Administrative Policies

Sample
Administrative
Cases
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 Administrative Policies
Violation of Reasonable Office Rules and Regulations (Failure to
attend the Flag Ceremony)
Scenario: Mr. X assigned at Division 1 of this Bureau, failed to
attend the Flag Ceremony on:
○ February 14, 21, 28
○ March 7, 14, 21, 28
○ April 4, 18 and 25, 2011
Penalty: Failure to attend flag ceremony every Monday for two (2)
consecutive times in a month is considered as a ground for
disciplinary action with a penalty of REPRIMAND with STERN
WARNING
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 Administrative Policies
Habitual Tardiness
Scenario: Mr. XXX, had been repeatedly tardy or late in reporting
for duty for two (2) consecutive months,
○ February 2012 – 11 times
○ March 2012 – 12 times
Penalty: Being tardy nine (9) times in a month for two (2)
consecutive months is considered as a ground for disciplinary
action with penalty of REPRIMAND with STERN WARNING

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 Administrative Policies
Frequent Unauthorized Absences from Office
Scenario: An Officer have incurred unauthorized absences
exceeding the allowable 2.5 days monthly leave credit under
Leave Credit Law from January, 2006 to December 2009.
Penalty: Exceeding the allowable 2.5 days monthly leave credit
under the Leave Law for at least three months in a semester or at
least three (3) consecutive months during the year. Its has a
penalty of SUSPENSION for ONE (1) YEAR

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 Administrative Policies
Grave Misconduct
Scenario: Ms. AX, were entrusted the amount of P10,000.00 for
payment of the tax liability of a certain taxpayer. Despite the lapse
of a considerable length of time, she failed to transmit the money
so that it could be applied for payment or return the amount to the
taxpayer.
Penalty: Suspension for Six (6) months and 1 day for the offense
Conduct Prejudicial to the Best Interest of the Service.

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 Administrative Policies
Violation of Reasonable Office Rules and Regulations
Scenario: Ms. AX were issued an RTAO transferring her to a
different office. Despite the lapse of a considerable length of time,
she failed to submit the required clearances, acknowledgement
receipt and report for duty letter.
Penalty: REPRIMAND, with STERN WARNING

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 Administrative Policies
Gross Neglect of Duty and Violation of Office Rules and
Regulations
Scenario: Ms. AX, was transferred to a different office. Despite the
lapse of a considerable length of time, she failed to submit the
required regional clearance and reports of investigation, within the
required time, for tax cases assigned to him. It resulted in their
prescription and the loss of the right of the government to assess
and collect whatever taxes that might be due thereon.
Penalty: The penalty imposable to the respondent for the offense
of Conduct Prejudicial to the Best Interest of the Service is
Suspension for Six (6) months and 1 day.

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 Administrative Policies
Serious Dishonesty and Grave Misconduct
Scenario: Ms. AX, falsified Revenue Official Receipts and report of
collection and deposits.
Penalty: Suspended from the office for ninety (90) days, pending
final determination of the administrative case for Serious
Dishonesty and Grave Misconduct

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 Administrative Policies
Serious Dishonesty and Falsification of Official Documents
Scenario: Ms. AX, on several occasions made a representation to
have been authorized by his Assistant Revenue District Officer, and
signed for and in behalf of his ARDO without authority.
Penalty: Suspended from the office for ninety (90) days, pending
final determination of the administrative case for Serious
Dishonesty and Falsification of Official Documents.

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 Administrative Policies
Grave Misconduct
Scenario: Atty. AX, handled the criminal complaint filed by this
Bureau against a certain taxpayer for violation of the Tax Code.
Atty. AX, without authority, initiated and proposed to the taxpayer _
that the aforesaid case can be settled amicably provided he will
pay the amount P50,000.00.
Penalty: Suspended from the office for ninety (90) days, pending
final determination of the administrative case for Grave
Misconduct.

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 Administrative Policies

Instruction:
To know the details of the Sample
Administrative Cases, find the file Sample
Cases.pdf and double-click to open the file.

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 A parable tells of three stonecutters building a
cathedral in the Fourteenth Century. Each was
asked to describe his work.

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 The first stonecutter replied
with bitterness that he is
cutting stones into blocks.
With frustration, he
describes a life in which he
has done this over and over
and will continue to do it
until he dies.

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 The second stonecutter is
performing the same task,
but he replied saying he is
earning a living for his
beloved family. Through his
work, he provides his
children with clothes and
food to grow strong, and he
and his wife have a home
that they have filled with
love.
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 The third stonecutter's
response is, however, what
must give us pause. In a
joyous voice, he told of the
privilege of participating in
the building of a great
cathedral, so strong that it
will stand as a holy
lighthouse for a thousand
years to come.

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This training material is a property of the Bureau of Internal Revenue (BIR) BIR 100 – 65
 Next
Module 200: Basic Taxation Concepts

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