Singh, Jessica Lai S.

08/22/2023
MKA21 Taxation

Assessment #1

1. Define Taxation

 Taxation is one of the primary powers that Governments have. Where citizens are
obliged to pay their taxes. Since all our taxes go to infrastructure projects such as
bridges, repairing broken roads, and other things that will help our country to be
developed.
2. Discuss the objective of Taxation

 The primary objective of Taxation is to fund the operations and finance the development
project of the Government in our country. Another thing is to provide essential services to
the citizens.
3. Who is the highest official of BIR? What are the different departments of BIR?

 The highest official of BIR or Bureau of Internal Revenue is Romeo Lumagui Jr. He has
been appointed as the new head of BIR.
 According to https://www.bir.gov.ph/index.php/transparency/bir-organizational-
structure.html the different departments of BIR are:
1. Planning and Management Service
2. Project Management and Implementation Service
3. Large Taxpayers Service
4. Client Support Service
5. Assessment Service
6. Collection Service
7. Legal Service
8. Internal Affairs Service
9. Enforcement and Advocacy Service
10. Information Systems Project Management Service
11. Information Systems Development and Operations Service
12. Human Resource Development Service
13. Finance Service
14. Administrative Service
 Singh, Jessica Lai S. 08/22/2023
MKA21 Taxation

Assessment #1

1. Define Taxation

 Taxation is one of the primary powers that Governments have. Where citizens are
obliged to pay their taxes. Where all our taxes go to infrastructure projects such as
creating bridges, repairing broken roads, and other things that will help our country to be
developed.
2. Discuss the objective of Taxation

 The primary objective of Taxation is to fund the operations and finance the development
project of the Government in our country. Another thing is to provide essential services to
the citizens.
3. Who is the highest official of BIR? What are the different departments of BIR?

 The highest official of BIR or Bureau of Internal Revenue is Romeo Lumagui Jr. He has
been newly appointed as the new head of BIR.
 According to https://www.bir.gov.ph/index.php/transparency/bir-organizational-
structure.html the different departments of BIR are:
1. Office of the Commissioner of Internal Revenue
2. Office of the Deputy Commissioner (Operations Group)
3. Office of the Deputy Commissioner (Legal Group)
4. Office of the Deputy Commissioner (Information System Group)
5. Office of the Deputy Commissioner (Resource Management Group)
Robert Rain D. Lazaro August 22, 2023
MKA21

1. Define Taxation
- Taxation refers to the system of levying and collecting compulsory charges or fees from individuals and
entities within a jurisdiction. These funds are used by the government to finance public expenditures, such
as infrastructure, education, healthcare, and social welfare programs.
2. Discuss the objective of taxation
- The objectives of taxation encompass generating government revenue to fund public services,
redistributing wealth to address income inequality, promoting economic stability through demand
regulation, allocating resources efficiently, providing public goods and services, encouraging
environmentally responsible behavior, controlling inflation, incentivizing certain actions, ensuring fiscal
responsibility, and responding to political and societal considerations, collectively shaping a country's
economic and social landscape.
3. Who is the highest official of BIR?
- The highest official of the BIR is typically referred to as the Commissioner of Internal Revenue.
What are the different departments of BIR?
- The Bureau of Internal Revenue (BIR) in the Philippines consists of various departments responsible for
different aspects of tax administration. These departments include the Taxpayer Assistance Service (TAS)
for providing information and help to taxpayers, the Enforcement Service (ES) for ensuring compliance
and investigating tax evasion, the Legal Service (LS) for handling legal matters, the Collection Service
(CS) for collecting taxes, the Assessment Service (AS) for evaluating tax liabilities, the Information
Systems Group (ISG) for managing IT systems, and the Large Taxpayers Service (LTS) for specialized
services to large entities. Additionally, there are regional offices that oversee tax administration in specific
regions of the country.