Organization and Functions of the Strategic Management Service Including the Divisions Under it Down to Section Level

February 9, 2009 REVENUE ADMINISTRATIVE ORDER NO. 007-09 SUBJECT : Organization and Functions of the Strategic Management Service Including the Divisions Under it Down to Section Level TO : All Internal Revenue Officials and Employees I. OBJECTIVE: This Order defines the organization and functions of the Strategic Management Service including its divisions and their sections pursuant to the Rationalization Plan of the Bureau. II. ORGANIZATION: The Strategic Management Service shall be under the direct supervision of the Commissioner. It shall be headed by an Assistant Commissioner and shall be composed of the following divisions with their respective sections: A. Strategic Planning Division 1. Strategic and Operational Planning Section 2. Accomplishment Reporting and Monitoring Section 3. Performance Planning and Management Section DSHTaC 4. Performance Monitoring and Review Section B. Organization and Process Review Division 1. Organization Section 2. Manpower Planning Section 3. Procedures and Reports Review Section C. Business Statistics and Analysis Division 1. Profiling and Statistics Section 2. Business Analysis Section 3. Forecasting and Evaluation Section 4. Surveys and Research Section D. Knowledge Management Division 1. Data Management Section 2. Process and Methods Management Section E. Project Management Division 1. Project Planning and Implementation Section 2. Change Management Section DTEcSa 3. Support Management Section III. FUNCTIONS: STRATEGIC MANAGEMENT SERVICE 1. Performs staff, advisory and consultative functions relative to the Bureau's strategic and operational planning, accomplishment reporting, monitoring and performance evaluation; organization, development, manpower planning and staffing requirements; process and reports review; revenue forecasting; statistical work; review, assessment and monitoring of the effect of economic policies on tax revenues; data and methods management; project planning and implementation; and change management; 2. Develops and administers policies, work programs, standards, guidelines and procedures, including forms relative to the abovementioned functions; 3. Provides policy guidance and operational directions to all divisions under the Service relative to the abovementioned functions; 4. Administers the National Office-Management Information System (NO-MIS) and Planning and Control System, specifically on the requirements for process improvement; 5. Coordinates with proper offices in the implementation of the abovementioned functions; DAaIEc 6. Monitors, evaluates and improves programs and activities under the responsibility of the Service; 7. Reviews, recommends and/or approves all reports and other actions of the divisions under the Service; 8. Consolidates and/or prepares prescribed reports for submission to the offices concerned; and 9. Perform such other related functions as may be assigned. A. Strategic Planning Division 1. Formulates policies, work programs, standards, guidelines and procedures, including forms relative to BIR's strategic and operational planning, accomplishment reporting and monitoring and evaluation of programs and projects; 2. Acts as liaison with other government agencies involving long-term planning and research on tax matters; 3. Coordinates with proper offices in the implementation of the abovementioned functions; acCTIS 4. Prepares prescribed reports for submission to offices concerned; 5. Prepares revenue issuances relative to the abovementioned functions; and 6. Performs such other related functions as may be assigned. 1. Strategic and Operational Planning Section 1.1 Conducts/coordinates strategic/operational planning sessions; 1.2 Prepares/updates BIR Strategic/Operational Plan; 1.3 Prepares presentation materials for the Commissioner for presentation to external stakeholders; 1.4 Acts as Secretariat to Regional Directors' Conferences, Management Committee (MANCOM) meetings and other similar activities ( e.g. , meetings of Congressional Committees held at the BIR office); aCcEHS 1.5 Monitors the submission of regional accomplishment reports based on their submitted work plans and consolidates accomplishments thereto; 1.6 Prepares ad hoc reports relative to the plans and programs of the BIR; 1.7 Monitors and evaluates the performance of the BIR Offices vis--vis their operational plans and goals; and 1.8 Performs such other related functions as may be assigned. 2. Accomplishment Reporting and Monitoring Section 2.1. Prepares BIR Monthly Accomplishment Reports, and ad hoc management reports on BIR accomplishments; aTDcAH 2.2. Monitors the submission of the Accomplishment Reports of Services/Offices in the National and Regional Offices based on approved work plans; 2.3. Monitors and coordinates with offices concerned on accomplishments on projects and programs being implemented by their offices in line with the BIR Strategic/Operational Plans as well as Tax Reform Administration Projects and the BIR Anti-Corruption Plan; 2.4. Reviews and consolidates the Work Plans per Work Program, as prepared by various BIR offices, for submission to top management; 2.5. Coordinates the preparation of the BIR Annual Report; 2.6. Coordinates with the National Economic and Development Authority (NEDA) on the updating of Medium Term Philippine Development Plan (MTPDP), Medium Term Public Investment Program (MTPIP) and the preparation of other related reports; 2.7. Coordinates with concerned offices relative to the compliance with requests for data and other information of legislative bodies and other external stakeholders; 2.8. Receives from BIR regional offices reports on issues and concerns raised during monthly staff meetings and coordinates/refers the same to concerned offices for their appropriate action; and 2.9. Performs such other related functions as may be assigned. 3. Performance Planning and Management Section 3.1 Develops/updates and implements the Office Performance Management System (OPMS) for the BIR; 3.3 * Coordinates with measure owners on the revision of performance indicators; 3.4 Prepares guidelines and recommends improvements on the OPMS; 3.5 Coordinates with other offices such as Department of Budget and Management (DBM), Civil Service Commission (CSC) and other government agencies relative to Office Performance Management ( e.g. , Organization Performance Indicator Framework (OPIF), Office Performance Evaluation System (OPES), Performance Management System (PMS); 3.6 Prepares reports on the implementation of the OPMS; 3.7 Coordinates with Human Resource Development Service (HRDS) on the interface of the OPMS with the individual Performance Management System; and 3.8 Performs such other related functions as may be assigned. 4. Performance Monitoring and Review Section 4.1 Monitors the implementation of the Office Performance Management System; 4.2 Prepares office performance contracts; evaluates the process and recommends improvement thereto; 4.3 Reviews the office performance results of each office and of the Bureau as a whole and prepares management report on the results of such review; 4.4 Assists in the preparation of guidelines on the Office Performance Management System; 4.5 Monitors the implementation of the automated system of the Office Performance Management System and coordinates with ISG on system problems; SHAcID 4.6 Recommends automated process improvements; 4.7 Coordinates with performance measure owners on the issues/problems encountered in the implementation of the OPMS/uploading of performance data in the automated system; 4.8 Coordinates with HRDS in the development of the automated system for the individual performance management system; and 4.9 Performs such other related functions as may be assigned. B. Organization and Process Review Division 1. Formulates policies, work programs, standards, guidelines and procedures including forms relative to organizational development, staffing standards and manpower requirements, procedures and reports review and monitoring of internal controls; 2. Oversees the preparation of the BIR Operations Manual for all services/offices; 3. Conducts regular management surveys of the organizational structure, manpower and operations; IcDCaT 4. Coordinates activities on organizational concerns and change management; 5. Coordinates with proper offices in the implementation of the abovementioned functions; 6. Prepares prescribed reports for submission to offices concerned; 7. Prepares revenue issuances relative to the abovementioned functions; and 8. Performs such other related functions as may be assigned. 1. Organization Section 1.1. Conducts organizational review/study on the existing structure vis--vis the Bureau's mission and vision statements, required processes and stakeholder requirements to define areas for improvement; 1.2. Prepares proposed organizational structure or Table of Organization (T.O.) based on review/study conducted; 1.3. Assists the services/offices concerned in the preparation of their Revenue Administrative Orders (RAOs) on Organization and Functions following prescribed guidelines and appropriate T.O.s.; DIECTc 1.4. Analyzes and prepares recommendations on proposed organizational changes; 1.5. Updates Office Codes, as may be necessary; 1.6. Conducts study concerning requests for creation/transfer/merger or consolidation/abolition of Bureau offices and prepares report/recommendation including implementing orders when necessary; 1.7. Provides technical assistance to staff and line units/offices in the development of their functions and staffing needs; 1.8. Conducts regular management survey of the organizational structure and analyzes/prepares report on the results of surveys conducted; and 1.9. Performs such other related functions as may be assigned. 2. Manpower Planning Section 2.1 Develops staffing standards and manpower requirements of the Bureau; 2.2 Determines quantitative & qualitative manpower requirements of the Bureau; 2.3 Analyzes and evaluates the human resources available in the organization; STaIHc 2.4 Determines the number of personnel required, authorized and available to operate, maintain and support an office; 2.5 Reviews regularly the manpower requirements of the Bureau to determine its sufficiency especially when new technology or changes in activities affect the staffing of certain offices/units; 2.6 Conducts regular management survey of manpower requirements and analyzes/prepares report on the results of surveys conducted; and 2.7 Performs such other related functions as may be assigned. 3. Procedures and Reports Review Section 3.1 Prepares guidelines relative to the preparation and updating of Operations Manual of the different services/offices of the Bureau; 3.2 Provides assistance to Services/Offices in the development of their Operations Manual; 3.3 Checks approved issuances on processes to ensure there is no duplication of work or inconsistencies in policies; 3.4 Establishes guidelines on workflow chart preparation for the guidance of all offices; 3.5 Reviews prepared workflow charts of Bureau offices to determine compliance with set guidelines; DAaEIc 3.6 Reviews and evaluates management-related reports submitted by all offices for enhancements/simplification and undertakes appropriate action thereon; 3.7 Reviews reports as to format and layout and ensures that no overlapping/duplication arises and recommends improvement of reports submitted by offices to top management; 3.8 Conducts management surveys of the procedures and reporting requirements and analyzes/prepares report on the results of the surveys conducted; 3.9 Monitors existing internal controls of the Bureau and recommends changes/enhancements to further strengthen the areas of concern; 3.10 Develops new and/or improved management systems, and provides staff supervision over the implementation of such improvements; and 3.11 Performs such other related functions as may be assigned. C. Business Statistics and Analysis Division 1. Formulates policies, work programs, standards, guidelines and procedures including forms relative to profiling, business analysis, surveys, revenue forecasting and statistical programs; 2. Monitors and analyzes explanation of the drastic changes in collections on major types of taxes as submitted by the Revenue District Offices (RDOs); 3. Coordinates with proper offices in the implementation of the abovementioned functions; 4. Prepares prescribed reports for submission to offices concerned; 5. Prepares revenue issuances relative to the abovementioned functions; and 6. Performs such other related functions as may be assigned. 1. Profiling and Statistics Section 1.1. Gathers strategic data requirements including macro-economic indicators; 1.2 Formulates and prepares methodology to establish taxpayers' profile by industry and implementing office; DEaCSA 1.3 Maintains and improves database on profiling; 1.4 Prepares and releases statistical reports to authorized internal and external users in accordance with prescribed guidelines and procedures; 1.5 Undertakes interchange of selected data/information to external agencies in accordance with the prescribed guidelines; 1.6 Maintains inventory of business data; 1.7 Maintains the handbook of Alphanumeric Tax Codes (ATCs); and 1.8 Performs such other related functions as may be assigned. ITSCED 2. Business Analysis Section 2.1. Prepares periodic business analysis of the Bureau's collection performance compared to revenue target and previous period; 2.2. Monitors and analyzes impact of economic policies/indicators/tax reforms and administrative measures; 2.3. Monitors and analyzes impact of approved tax measures and other economic programs; 2.4. Reviews, assesses and monitors the effects of economic conditions on revenue collection performance; 2.6. * Performs such other related functions as may be assigned. 3. Forecasting and Evaluation Section 3.1 Gathers and monitors data which shall be used to allocate collection goal among implementing offices; 3.2 Formulates forecasting models and prepares revenue forecasts as basis for management decision; 3.3 Formulates and prepares methodologies on goal allocation by implementing unit, by period and by type of tax; TASCEc 3.4 Prepares revenue estimates of proposed tax measures; and 3.5 Performs such other related functions as may be assigned. 4. Surveys and Research Section 4.1. Develops, designs and conducts surveys in accordance with the requirements of BIR offices; 4.2. Analyzes results of survey conducted and prepares reports to concerned offices; 4.3. Provides assistance in the conduct of surveys needed by various offices of the Bureau; 4.4. Undertakes and/or participates in special studies; 4.5. Recommends studies and researches that may be outsourced and prepares the required Terms of Reference (TOR); and 4.6. Performs such other related functions as may be assigned. D. Knowledge Management Division 1. Formulates policies, work programs, standards, guidelines and procedures including forms relative to identification of gaps, data information needed for operations and management decision-making, creation and maintenance of a repository of data/information; aESICD 2. Coordinates with proper offices in the implementation of the abovementioned functions; 3. Prepares prescribed reports for submission to the offices concerned; 4. Prepares revenue issuances relative to the abovementioned functions; and 5. Performs such other related functions as may be assigned. 1. Data Management Section 1.1 Receives and takes action on the requests of user for possible data/information; 1.2 Identifies gaps on information needed for operations and management decision-making after consultation/coordination with concerned stakeholders of the data/information and recommends to concerned office(s) for immediate action; TEAcCD 1.3 Ensures the quality of data gathered from other offices; 1.4 Creates and maintains a repository of data/information; 1.5 Researches on the possible sources of information needed/requested which may have an impact on tax administration/revenue generation; 1.6 Coordinates with concerned office(s) in the creation/maintenance of a data bank of the sources and users; 1.7 Identifies possible data/information on economic indicators which can be used in policy decision-making relative to tax administration or revenue generation; and 1.8 Performs such other related functions as may be assigned. 2. Process and Methods Management Section 2.1 Receives and takes action on the requests for possible data/information sources of process/methods, per request of users; 2.2 Identifies gaps on process/methods needed for management decision-making, after consultation/coordination with concerned stakeholders of the data/information and recommend to concerned office(s) to take immediate action; 2.3 Creates and maintains a repository of information relative to process/methods; 2.4 Researches on the possible sources of information on process/methods needed/requested which may have an impact on tax administration/revenue generation; 2.5 Coordinates with concerned offices in the creation/maintenance of a library of data/information relative to process/methods; and 2.6 Performs such other related functions as may be assigned. B. Project Management Division 1. Formulates policies, work programs, standards, guidelines and procedures including forms relative to methodologies and procedures for the management and implementation of reforms in the BIR; 2. Approves Terms of Reference (TOR), evaluation methodologies, contracts and reports presented by task forces and consultants; 3. Coordinates with proper offices in the implementation of the abovementioned functions; 4. Prepares prescribed reports for submission to the offices concerned; 5. Prepares revenue issuances relative to the abovementioned functions; and 6. Performs such other related functions as may be assigned. 1. Project Planning and Implementation Section 1.1 Formulates methodologies and procedures for the management and implementation of reforms in the BIR; 1.2 Oversees and operationalizes duly approved projects/programs of the BIR for tax administration reforms; 1.3 Creates Task Forces, whenever necessary, for the implementation of reform projects/programs and oversees the performance of said task forces; 1.4 Reviews Terms of Reference, evaluation methodologies, contracts and reports presented by Task Forces and consultants; 1.5 Monitors the execution of reform projects/programs according to the approved workplans of the task forces; and whenever changes are necessary, justifies and agrees with the appropriate donors and BIR management; 1.6 Coordinates with foreign and local consultants and experts assigned to assist in the tax reform projects/programs of the BIR; HAaScT 1.7 Evaluates the results of the implementation of the reforms projects/programs and provides feedback to BIR Management Committee and affected functional services/offices; 1.8 Reviews and consolidates the Work Plans of Task Forces; 1.9 Monitors, reviews and consolidates the Task Forces' Monthly Accomplishment/Status reports; 1.10 Monitors and evaluates the performance of Task Forces vis-a-vis their approved work programs and targets; 1.11 Acts as secretariat to the Steering Committee Meeting and Donors' Meeting, and prepares Minutes of Meeting thereof; 1.12 Maintains a complete and comprehensive file of administrative aspects of each Task Force; and 1.13 Performs such other functions as may be assigned. 2. Change Management Section 2.1 Ensures the delivery of interventions for capability building of the staff and task force members ( e.g. , training/studies on project management, change management, performance measurement and other appropriate skills development training) to enable them to effectively perform their assigned tasks; THIASE 2.2 Promotes and publicizes the BIR's tax reform agenda and related projects to internal and external stakeholders; 2.3 Identifies and plans change management initiatives necessary for smooth implementation of projects, including resources, activities and timetable; 2.4 Gathers, collates and organizes all information concerning change initiatives; 2.5 Anticipates and assesses impact of planned and ongoing change initiatives; 2.6 Coordinates change management-related activities of all change sponsors, managers and advocates to ensure an integrated approach and coherent courses of action; 2.7 Monitors and assesses the implementation of the Bureau's change initiatives identifying barriers to changes and recommends possible solutions to problems on implementation; 2.8 Establishes a feedback mechanism on the change initiatives within the Bureau and prepares feedback/report for submission to offices concerned; 2.9 Analyzes the requirements of the Bureau's change management efforts in relation with current trends; 2.10 Coordinates with concerned offices relative to the dissemination of information on change management activities to update revenue personnel and external stakeholders of on-going tax reforms programs/projects; and 2.11 Performs such other function as may be assigned. 3. Support Management Section 3.1 Identifies donor agencies (international, bilateral and local) that can provide support/assistance to the reform projects/programs; 3.2 Prepares project costings for the funding of priority reform projects/programs and submits proposals to concerned government or non-government agencies; 3.3 Coordinates with concerned BIR offices on activities related to the management of internal funds assigned for tax reform projects/programs and external funds and other resources provided for tax reforms projects/programs, consistent with the terms of the arrangements agreed with those agencies; 3.4 Liaises and consults with key stakeholders in BIR's tax reform projects/programs and ensures their continuing support and commitment to reforms efforts; AaHcIT 3.5 Coordinates mission meetings with all involved parties to foster teamwork and cooperation; 3.6 Keeps/maintains copies of loan/grant agreements; 3.7 Prepares and revises supplemental or special budgets as proposed by the Task Forces relative to tax reform programs/projects, whenever necessary in accordance with prescribed guidelines; 3.8 Prepares supporting justification/documents to accompany budget estimates including those needed in consultation meetings and hearings in DBM and in Congress; 3.9 Coordinates requests for modification or realignment of funds relative to tax reform programs/projects, whenever necessary; 3.10 Coordinates with concerned offices relative to the procurement and distribution of supplies and materials, machines and equipment, etc. needed by Task Forces, in accordance with prescribed guidelines; 3.11 Prepares disbursement vouchers relative to tax reform activities, whenever necessary; and 3.12 Performs such other functions as may be assigned. IV. REPEALING CLAUSE: All issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. V. EFFECTIVITY: This Order shall take effect immediately. (SGD.) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue Approved: (SGD.) MARGARITO B. TEVES Secretary of Finance