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m Assessment and collection of all internal

revenue taxes, fees and charges; and


m enforcement of all forfeitures, penalties,
and fines connected therewith,
including the execution of judgments in
all cases decided in its favor by
the Court of Tax Appeals and the
ordinary courts;
m It shall also give effect to and administer
supervisory and police powers conferred
to it by the National Internal Revenue
Code and special laws.
The BIR shall collect internal
revenue taxes for the
government.
The BIR is an institution of service
excellence manned by
people with integrity and
professionalism.
! ervice Excellence with
Integrity and
Professionalism!
m ëod-fearing
m Innovativeness
m Respect
m Consistency
m Accountability
m Fairness
m Competency
m ynergy
m Transparency
muring the 17th and 18th centuries, the
Contador de' Resultas served as the
Chief Royal Accountant whose functions
were similar to the Commissioner of
Internal Revenue. He was the Chief
Arbitrator whose decisions on financial
matters were final except when revoked
by the Council of Indies.
m =  - The first civil government was
established under William H. Taft.
m =   - the Bureau of Internal
Revenue (BIR) was created through the
passage of Reorganization Act No. 1189.
m = 
 = - BIR was formally organized
and made operational under the
ecretary of Finance, Henry Ide (author
of the Internal Revenue Law of 1904),
with John . Hord as the first Collector
(Commissioner).
m = =  = The Bureau had its first
reorganization, with the creation of eight (8)
divisions, namely: 1) Accounting, 2) Cash, 3)
Clerical, 4) Inspection, 5) Law, 6) Real
Estate, 7) License and 8) Records.
m = = - The Bureau was left with five (5)
divisions, namely: 1) Administrative, 2) Law,
3) Accounting, 4) Income Tax and 5)
Inspection.
m =  - The ecretary of Finance
promulgated Regulation No. 95,
reorganizing the Provincial Inspection
istricts and maintaining in each province
an Internal Revenue Office supervised by a
Provincial Agent.
m Atthe outbreak of World War II, under
the Japanese regime (1942-1945), the
Bureau was combined with the
Customs Office and was headed by a
irector of Customs and Internal
Revenue.
m = = a reorganization by virtue of
Executive Order No. 94, wherein the
following were undertaken: 1) the
Accounting Unit and the Revenue
Accounts and tatistical ivision were
merged into one; 2) all records in the
Records ection under the Administrative
ivision were consolidated; and 3) all legal
work were centralized in the Law ivision.
m =  - the country was divided into
31 inspection units, each of which was
under a Provincial Revenue Agent
m = = = - Three (3) new departments were
created, namely: 1) Legal, 2) Assessment and
3) Collection. On the latter part of January of
the same year, Memorandum Order No. V-188
created the Withholding Tax Unit, which was
placed under the Income Tax ivision of the
Assessment epartment.
m =  = - The third major reorganization of
the Bureau took effect through Revenue
Memorandum Order (RMO) No. 41. This led to
the creation of the following offices: 1) pecific
Tax ivision, 2) Litigation ection, 3) Processing
ection and the 4) Office of the City Revenue
Examiner.
m =   - the position title of the head of the
Bureau was changed from Collector to
Commissioner. The last Collector and the first
Commissioner of the BIR was Jose Aranas.
Kim S. Jacinto-Henares
Commissioner of Internal
Revenue

Lilia C. Guillermo Estela V. Sales Nelson M. Celia C. King Marietta U. Lorenzo


eputy Aspe eputy OIC-eputy
eputy
Commissioner- Commissioner- eputy Commissioner Commissioner-Tax
Legal and Commissioner- -Resource Reforms
Information
Inspection Operations Management Administration
ystems ëroup
ëroup ëroup ëroup ëroup


r

Administer and The Bureau is


execute internal tasked with the
revenue laws and accounting and mon
itoring of all receipts
regulations and disbursements of
(collection of taxes) all funds of
the National
ëovernment
r
 r
r
rIMPROVE TAXPAYER rEXCEE COLLECTION
ATI FACTION TARëET
rIMPROVE TAXPAYER
COMPLIANCE
rREALIZE A HUëE AMOUNT
rIMPROVE TAXPAYER BA E OF AVINë FROM THE
rIMPROVE A I TANCE COLLECTE INTERE T
PROCE E rMAINTAINE A LOW TABLE
rIMPROVE COMPLIANCE AN INTERE T RATE
ENFORCEMENT PROCE
rIMPROVE INTEëRITY,
PROFE IONALI M, COMPETENCE
rAN ATI FACTION OF HUMAN
RE OURCE


r
rCentennial Taxpayers
Recognition Program
rImposition of Advance
Tax on Privilege tores
rLetter Notice Monitoring
Project
rModified Tax Compliance
Verification rive
rVoluntary Assessment
and Abatement Program


The Bureau·s
performance was
affected mainly by the
implementation of tax-
eroding legislations,
global economic crisis
and natural calamities
which impacted on
trade and commerce in
the affected regions.

r
In the midst of financial
challenges that greatly
hampered the
revenue generating perfor
mance of major
collecting agencies of
the National ëovernment,
the Bureau of the Treasury
has
consistently manifested that
it can be a potent
contributor of funds
to the national coffers.
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