Bureau of Internal Revenue

BIR
*What is BIR?
The Bureau of Internal Revenue is an agency of Department of Finance. BIR collects more than
half of the total revenues of the government. Caesar Dulay is the current Commissioner of BIR.
MANDATE
The Bureau of Internal Revenue shall be under the supervision and control of the Department of
Finance and its powers and duties shall comprehend the assessment and collection of all national
internal revenue taxes, fees, and charges, and the 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. The Bureau shall give effect to and administer the
supervisory and police powers conferred to it by this Code or other laws. (Section 2 of the National
Internal Revenue Code of 1997)
MISSION
We collect taxes through just enforcement of tax laws for nation-building and the upliftment of the
lives of Filipinos
VISION The Bureau of Internal Revenue is an institution of service excellence and integrity.
GUIDING PRINCIPLE "Service Excellence with Integrity and Professionalism"
*What are the policies that govern BIR?

National Tax Law
I. 1987 Constitution
The 1987 Philippine Constitution sets limitations on the exercise of the power to tax. The rule of
taxation shall be uniform and equitable.
 All money collected on any tax levied for a special purpose shall be treated as a special fund
and paid out for such purpose only.
 The Congress may, by law, authorize the President to fix within specified limits, and subject to
such limitations and restriction
 The Supreme Court shall have the power to review, revise, reverse, modify or affirm on appeal
or certiorari, as the law or the Rules of Court may provide, final judgments and orders of lower
courts
 Tax exemptions are limited to those granted by law
II. Laws
The basic source of Philippine tax law is the National Internal Revenue Law, which codifies all tax
provisions, the latest of which is embodied in Republic Act No. 8424 (“The Tax Reform Act of
1997”).
III. Periodicals
Periodicals on Philippine tax law are the:

(1) Philippine Revenue Service (copies available in the BIR Library), published by the BIR from
1969-1980;
(2) Philippine Revenue Journal (copies available in the BIR Library) which was both published by
the Bureau of Internal Revenue from 1969 to 2000; and
(3) the Tax Monthly, published by the National Tax Research Center (NTRC) (copies available in
the BIR Library and the NTRC).
VIII. Local Government Tax Law

Local taxes may be imposed, as the Constitution grants, to each local government unit, the power
to create its own sources of revenues and to levy taxes, fees, and charges which shall accrue to the
local governments.
*How was it created/organized?

In the early American regime from the period 1898 to 1901, the country was ruled by American
military governors. In 1902, the first civil government was established under William H. Taft.
However, it was only during the term of second civil governor Luke E. Wright that the Bureau of
Internal Revenue (BIR) was created through the passage of Reorganization Act No. 1189 dated
July 2, 1904. On August 1, 1904, the BIR was formally organized and made operational under the
Secretary of Finance, Henry Ide (author of the Internal Revenue Law of 1904), with John S. Hord as
the first Collector (Commissioner). The first organization started with 69 employees, which
consisted of a Collector, Vice-Collector, one Chief Clerk, one Law Clerk, one Records Clerk and
three (3) Division Chiefs.
*Where is the BIR reported?

In 2010, the BIR developed a complaint system, serving as an avenue to cater all types of
complaints/concerns, which in turn are being sent to the concerned offices for resolution. Email
facilities and Short Messaging System or SMS were provided to complement the system. Though,
the old system served its purpose, re-engineering for its utilization and capabilities is much
required.
The rebirth of the BIR’s eComplaint System has finally been set for operations. The enhanced
eComplaint system is made simpler, easy to access and user-friendly. The system handles
complaints by mainly logging into the BIR’s website and tapping the eServices wherein you shall
find the eComplaint System.
Within the eComplaint System are sub-components which sets the criteria on specific types of
complaints or concerns, namely:
 eComplaint Home – the homepage describes the system’s background and the set criteria
including its processes for the utilization of the sub-systems;
 eComplaint NO-OR - are complaints for the non-issuance of official receipts/invoices and
matters relative to the issuance of receipts, such as but not limited to the issuance of Authority
to Print Receipts and Cash Register Machines/Point-of-Sales machines;
 eComplaint DISIPLINA - are complaints and concerns relative to erring BIR personnel; Code of
Conduct – a detailed compilation pertaining to the present laws and regulations enforced and
must be adopted by all BIR personnel;
 eComplaint R.A.T.E. –pertains to complaints related to Tax Evasion and/or Tax Avoidance;
 eComplaint OTHERS – are complaints specifically provided for other tax-related matters not
within the context of the other sub-system; and
 eComplaint FAQs – are compilations of “frequently ask questions”, lifted from the complaints
raised thru system.
*What is its structure in the government?

The BIR’s journey with the Performance Governance System (PGS) began in CY 2009, when it
was selected to be one of six (6) National Government Agencies chosen to participate in a
landmark Millennium Challenge Corporation (MCC) Compact Eligibility endeavor to adopt the
Performance Governance System.
PGS is a tool translating statements of governance and vision into actionable strategies and
commitments leading to the realization of breakthrough results. Prior to its selection for this project,
the BIR had already embarked on programs to promote transparency and accountability in the
revenue service, in accordance with the recommendations of the Integrity Development review
(IDR) project implemented in 2007.
The introduction to PGS has helped to further promote our commitment to participatory governance
and partnership with our stakeholders, and has witnessed the renewal of the public’s trust and
confidence in the Government, particularly in the BIR as the country’s tax collecting agency. Indeed,
the BIR has achieved even greater focus and seen the optional impact of its programs give to the
available resources for the accomplishment of its mandate. Also, the adaptation of the PGS has
gained a high level of attention and is now considered a necessary condition for honest and good
governance, the central tenet of the Aquino Administration.
The PGS has indeed provided excellent directions for the BIR’s efforts to focus on efficiency,
effectiveness, transparency and accountability thereby enabling us to enhance our performance
and productivity and to contribute even more significantly to the attainment of the country’s
development and nation building initiatives.
*What are the duties and the responsibilities?
What are the Bureau of Internal Revenue (BIR) and What Does It Do?
 The Bureau of Internal Revenue (BIR) is the government body under the Department of
Finance that collects taxes and enforces tax laws. Its powers and duties include the following:
*Reduction and collection of all internal revenue taxes, fees, and charges *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 *Administration
of supervisory and police powers conferred to it by the National Internal Revenue Code and
special laws.

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BIR

GUIDING PRINCIPLE "Service Excellence with Integrity and Professionalism"

*What are the policies that govern BIR?

Periodicals on Philippine tax law are the:

VIII. Local Government Tax Law

*How was it created/organized?

*Where is the BIR reported?

*What is its structure in the government?

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