Marcos Administration

Content Analysis Context Analysis

 During Commissioner Vera's  The appointment of Misael Vera as
administration that the country was Commissioner in 1965 led the Bureau to
further subdivided into 20 Regional a "new direction" in tax administration.
Offices and 90 Revenue District Offices, in The most notable programs implemented
addition to the creation of various offices were the "Blue Master Program" and the
which included the Internal Audit "Voluntary Tax Compliance Program".
Department, Administrative Service  The first program was adopted to curb
Department, International Tax Affairs the abuses of both the taxpayers and BIR
Staff and Specific Tax Department. personnel, while the second program was
 Providing each taxpayer with a designed to encourage professionals in
permanent Tax Account Number (TAN) in the private and government sectors to
1970 report their true income and to pay the
 The proclamation of Martial Law on correct amount of taxes.
September 21, 1972 marked the advent  The payment of taxes through banks (per
of the New Society and ushered in a new Executive Order No. 206), as well as the
approach in the developmental efforts of implementation of the package audit
the government. investigation by industry are considered
 the Bureau had also undergone several to be important measures which
changes during the Martial Law period contributed significantly to the improved
(1972-1980). collection performance of the Bureau.
 In 1976, under Commissioner Efren  New offices were created and some
Plana's administration, the Bureau's organizational units were relocated for
National Office transferred from the the purpose of making the Bureau more
Finance Building in Manila to its own 12- responsive to the needs of the taxpaying
storey building in Quezon City, on June 3, public.
1977.
 It was also in the same year that
President Marcos promulgated the
National Internal Revenue Code of 1977,
which updated the 1934 Tax Code.
 On August 1, 1980, the Bureau was
further reorganized under the
administration of Commissioner Ruben
Ancheta.

Aquino Administration
Content Analysis Context Analysis
 After the People's Revolution in February  "Operation: Walang Lagay" was launched
1986, a renewed thrust towards an to promote the efficient and honest
effective tax administration was pursued collection of taxes.
by the Bureau.  With the advent of the value-added tax
 On January 30, 1987, the Bureau was (VAT) in 1988, a massive campaign
reorganized under the administration of program aimed to promote and
 Commissioner Bienvenido Tan, Jr. encourage compliance with the
pursuant to Executive Order (EO) No. requirements of the VAT was launched.
127. Under the said EO, two (2) major  The adoption of the VAT system was
functional groups headed and supervised designed to simplify tax administration
by a Deputy Commissioner were created, and make the tax system more equitable.
and these were: 1) the Assessment and  The Program contained several tax
Collection Group; and 2) the Legal and reform and enhancement measures,
Internal Administration Group. which included the use of the Taxpayer
 The adoption of the VAT system was one Identification Number (TIN) and the
of the structural reforms provided for in adoption of the New Payment Control
the 1986 Tax Reform Program System and Simplified Net Income
 It was also in 1988 that the Revenue Taxation Scheme.
Information Systems Services Inc. (RISSI)
was abolished and transferred back to
the BIR by virtue of a Memorandum
Order from the Office of the President
dated May 24, 1988.
 The entry of Commissioner Jose Ong in
1989 saw the advent of the "Tax
Administration Program" which is the
embodiment of the Bureau's mission to
improve tax collection and simplify tax
administration.

Ramos Administration
Content Analysis Context Analysis
 Year 1993 marked the entry into the  In order to attain the Bureau's vision of
Bureau of its first lady Commissioner, transformation, a comprehensive and
Liwayway Vinzons-Chato. integrated program known as the ACTS
 During Commissioner Chato's term that a or Action-Centered Transformation
five-year Tax Computerization Project Program was undertaken to realign and
(TCP) was undertaken in 1994. This direct the entire organization towards
involved the establishment of a modern the fulfillment of its vision and mission.
and computerized Integrated Tax System  Highlights of the said EO No.430 included
and Internal Administration System. the: 1) creation of a fourth Revenue
 Further streamlining of the BIR was Group in the BIR, which is the Legal and
approved on July 1997 through the Enforcement Group (headed by a Deputy
passage of EO No.430, in order to Commissioner); and 2) creation of the
support the implementation of the Internal Affairs Service, Taxpayers
computerized Integrated Tax System. Assistance Service, Information Planning
and Quality Service and the Revenue
Data Centers.
Estrada Administration
Content Analysis Context Analysis
 With the advent of President Estrada's  Under his leadership, priority reform
administration, a Deputy Commissioner measures were undertaken to enhance
of the BIR, Beethoven Rualo, was voluntary compliance and improve the
appointed as Commissioner of Internal Bureau's productivity.
Revenue.  The implementation of the Economic
 In order to encourage and educate Recovery Assistance Payment (ERAP)
consumers/taxpayers to demand sales Program, which granted immunity from
invoices and receipts, the raffle promo audit and investigation to taxpayers who
"Humingi ng Resibo, Manalo ng Libo- have paid 20% more than the tax paid in
Libo" was institutionalized in 1999. The 1997 for income tax, VAT and/or
Large Taxpayers Monitoring System was percentage taxes.
also established under Commissioner  Under Fonacier’s administration,
Rualo's administration to closely monitor measures that would enhance taxpayer
the tax compliance of the country's large compliance and deter tax violations were
taxpayers. prioritized. The most significant of these
 The coming of the new millennium measures include: full utilization of tax
ushered in the changing of the guard in computerization in the Bureau's
the BIR with the appointment of Dakila operations; expansion of the use of
Fonacier as the new Commissioner of electronic Documentary Stamp Tax
Internal Revenue. metering machine and establishment of
 In September 1, 2000, the Large tie-up with the national government
Taxpayers Service (LTS) and the Excise agencies and local government units for
Taxpayers Service (ETS) were established the prompt remittance of withholding
under EO No. 175 to reinforce the tax taxes; and implementation of
administration and enforcement Compromise Settlement Program for
capabilities of the BIR. Shortly after the taxpayers with outstanding accounts
establishment of said revenue services, a receivable and disputed assessments
new organizational structure was with the BIR.
approved on October 31, 2001 under EO  Memoranda of Agreement were also
No. 306 which resulted in the integration forged with the league of local
of the functions of the ETS and the LTS. government units and several private
 In line with the passage of the Electronic sector and professional organizations (i.e.
Commerce Act of 2000 on June 14, the MAP, TMAP, PCCI, FFCCCI, etc.) to help
Bureau implemented a Full Integrated the BIR implement tax campaign
Tax System (ITS) Rollout Acceleration initiatives.
Program to facilitate the full utilization of
tax computerization in the Bureau's
operations.

Arroyo Administration
Content Analysis Context Analysis
 Following the momentous events of  Under Commissioner Bañez's
EDSA II in January 2001, President Gloria administration, the BIR’s thrust was to
 Macapagal-Arroyo appointed Atty. René transform the agency to make it
G. Bañez, as the new Commissioner of taxpayer-focused. This was undertaken
Internal Revenue. through the implementation of change
 resignation of Commissioner Bañez on initiatives that were directed to: 1)
August 19, 2002, Finance Undersecretary reform the tax system to make it simpler
Cornelio C. Gison was designated as and suit the Philippine culture; 2)
interim BIR Commissioner. reengineer the tax processes to make
 On August 27, 2002, former Customs them simpler, more efficient and
Commissioner, Guillermo L. Parayno, Jr. transparent; 3) restructure the BIR to
was appointed as the new Commissioner give it financial and administrative
of Internal Revenue (CIR). flexibility; and 4) redesign the human
 On October 28, 2006, Deputy resource policies, systems and
Commissioner for Legal and Inspection procedures to transform the workforce
Group, Jose Mario C. Buñag was to be more responsive to taxpayers'
appointed as full-fledged Commissioner needs.
of Internal Revenue.  Measures to enhance the Bureau's
 In 2007, the National Program Support revenue-generating capability were also
for Tax Administration Reform (NPSTAR), implemented, the most notable of which
a program funded by various were the implementation of the
international development agencies, was Voluntary Assessment Program and
launched to improve the BIR efficiency in Compromise Settlement Program. A
various areas of tax administration technology-based system that promotes
 On June 29, 2007, Commissioner Buñag the paperless filing of tax returns and
relinquished the top post of the BIR and payment of taxes was also adopted
was replaced by Deputy Commissioner through the Electronic Filing and
for Operations Group, Lilian B. Hefti, Payment System (eFPS).
making her the second lady  Commissioner Parayno offered a
Commissioner of the BIR. Voluntary Assessment and Abatement
 Commissioner Hefti resignation in Program (VAAP) to taxpayers with under-
October 2008, Sixto S. Esquivias IV was declared sales/receipts/income. Among
appointed as the new Commissioner of them are the use of new systems to
Internal Revenue. detect under-declarations of taxable
 In 2009, the Bureau revived its “Handang income by taxpayers and to enhance the
Maglingkod” Project where the best security of tax payments.
frontline offices were recognized for  Under Commissioner Parayno's
rendering effective taxpayer service. leadership, the BIR expanded its
 Commissioner Esquivias resigned in electronic services to include the web-
November 2009, Joel L. Tan-Torres based TIN application and processing;
assumed the position of Commissioner of electronic raffle of invoices/receipts;
Internal Revenue. provision of e-payment gateways; e-
substituted filing of tax returns and
electronic submission of sales reports.
 The Philippine Bureau of Internal
Revenue (BIR) Commissioner Francisco
Parayno marked his administration with
the conduct of special operations on high
profile tax evaders. The BIR also
established a BIR Contact Center in the
 National Office and eLounges in Regional
Offices to improve taxpayer service.
 Commissioner Hefti focused on the
strengthening of the use of business
intelligence to help uncover fraud and
non-payment of taxes.
 Commissioner Esquivias’ administration
was marked with the conduct of
nationwide closure of erring business
establishments under the “Oplan
Kandado” Program.
 Taxpayer Feedback Mechanism
 Commissioner Tan-Torres pursued a high
visibility public awareness campaign on
the Bureau’s enforcement and taxpayers’
service programs. He institutionalized
several programs/projects to improve
revenue collections

P-Noy Aquino Administration

Content Analysis Context Analysis

 June 30, 2010, inauguration of President  Commissioner Henares focused on the
Benigno C. Aquino III. filing of tax evasion cases under the Run
 Atty. Kim S. Jacinto-Henares, was After Tax Evaders (RATE) Program, in
appointed as the new Commissioner of compliance with the SONA
Internal Revenue on July 2, 2010. pronouncements of President Aquino.
 Commissioner Henares being the first Closed the erring business
Commissioner to hit the trillion-peso establishments under the “Oplan
mark tax collection in CY 2012 and in the Kandado” Program.
succeeding years  Many electronic services were also
 “Net Sincerity Rating in Fighting developed (i.e. the eBIRForms System;
Corruption” dramatically improved from eCAR ; MRCOS; eDST System; eATRIG;
“Very Bad” to “Neutral”, November 14, IRSIS for Alcohol Products; eORB; and
2014 to May 12, 2015. eTRA System)
 development of ARMS; CRS; and eLAMS.
 Commissioner Henares also initiated the
establishment of eLounge in Revenue
District Offices and the ISO Certification
of the Bureau’s business registration
processes
 Several organizational changes which
resulted to the renaming, merging,
splitting, abolition and creation of several
offices.
 Five (5) new divisions were created under
the Large Taxpayers Service (LTS). These
 were the Regular LT Audit Division II,
Regular LT Audit Division III, Excise LT
Audit Division I, Excise LT Audit Division II,
and Excise LT Regulatory Division
(ELTRD).
 Five (5) new divisions were created in the
National Office Project Development and
Management Division; Project
Monitoring and Evaluation Division; VAT
Credit Audit Division; Tax Audit Review
Division; and Collection Performance
Monitoring Division.
 In the Revenue District Offices (RDOs),
the Document Processing Section was
abolished and a Document Processing
Division was created in the Regional
Office

Duterte Administration
Content Analysis Context Analysis
 June 30, 2016, inauguration of President  Commissioner Dulay ordered the
Rodrigo Roa Duterte, Atty. Caesar R. streamlining of processes and
Dulay was appointed as the new requirements involving the BIR’s frontline
Commissioner of Internal Revenue. transactions
 First tax law revision was made under the  The filing of cases under the RATE
Tax Reform for Acceleration and Inclusion Program and closure of erring business
or TRAIN Act (per RA No. 10963), which establishments under the “Oplan
took effect on January 1, 2018. Kandado” Program were further
 followed by the passage of the Corporate intensified.
Recovery and Tax Incentives for  Tax enforcement activities such as Post-
Enterprises (CREATE) Act per RA No. Evaluation of Cash Register
11534, which took effect on April 11, Machines/Point-of-Sale (POS) Machines,
2021. inventory and stocktaking activities and
 A Tax Amnesty Program (per RA No. Tax Compliance Verification Drives.
11213)  during Commissioner Dulay’s term that
 BIR has received a commendation from significant revisions in the tax laws were
the House of Representatives “for passed and implemented by the BIR
achieving an all-time high of 15.14% over through the issuance of Revenue
its tax collection target for the Fiscal Year Regulations and other revenue issuances.
2020”  Commissioner Dulay ordered the conduct
of massive tax information dissemination
activities using all available electronic
media, tri-media and social media.
 the BIR pursued a Digital Transformation
(DX) Program amidst the COVID-19
pandemic starting in 2020.
 In House Resolution No. 1538, it was
stated that the “BlR has exceeded its tax
collection target for the Fiscal Year 2020
despite the crippling effect of the COVlD-
19 pandemic on the national economy”.
P 1.94 Trillion was collected by the BIR in
2020, exceeding its goal of P 1.69 Trillion
by 15% or P 255.19 Billion