Organization and Functions of the Excise Taxpayers Service Including the Divisions Under it Down to Section Level

February 9, 2009 REVENUE ADMINISTRATIVE ORDER NO. 009-09 SUBJECT : Organization and Functions of the Excise Taxpayers Service Including the Divisions Under it Down to Section Level TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVE: This Order defines the organization and functions of the Excise Taxpayers Service including its divisions and their sections pursuant to the Rationalization Plan of the Bureau. aHTCIc II. ORGANIZATION: The Excise Taxpayers Service (ETS) shall be directly under the Office of the Commissioner. It shall be headed by an Assistant Commission and shall be composed of the following divisions with their respective sections: A. Petroleum, Power and Mining Division B. Alcohol, Sugar and Miscellaneous Division C. Tobacco and Automobiles Division The abovementioned divisions shall have the following identical sections: 1. Assistance Section 2. Compliance Section and Document Processing Section 3. Collection Section 4. Audit and Investigation Section D. Field Operations Division 1. Alcohol, Alcohol Products and Automobiles Section 2. Tobacco and Tobacco Products Section 3. Petroleum, Minerals, Non-Essentials & Miscellaneous Products Section 4. Official Register Books (ORB) Monitoring and Analysis Section 5. Laboratory Section E. Excise Taxpayers Programs Division 1. Programs Development Section 2. Performance Monitoring and Evaluation Section 3. Research and Data Analysis Section III. FUNCTIONS: EXCISE TAXPAYERS SERVICE (ETS) 1. Performs staff, advisory and consultative functions relative to taxpayers assistance, collection, assessment and monitoring activities on excise taxpayers (ETs) including computerized and non-computerized processing and analysis of data; IDEScC 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 ETS relative to the abovementioned functions; 4. Administers and enforces internal revenue laws and regulations including the assessment and collection of all internal revenue taxes, charges and fees of ETs; 5. Undertakes intelligence networking on the business activities of ETs and prepares report of this undertaking for inclusion in the ETS profile; 6. Administers collection and enforcement programs, including the enforcement of summary remedies in the collection of delinquent accounts and dishonored checks of ETs; 7. Evaluates, approves and signs assessment notices and other documents after the reports of investigation have been approved by authorized officials; 8. Evaluates and approves ETs' requests to use loose-leaf invoices, to adopt computerized accounting system (CAS)/records/receipts, to change accounting period and to use Point-of-Sale/Cash Register Machines (POS/CRM) as well as conduct post evaluation; 9. Approves/disapproves applications of ETs for tax credit/refund and tax exemptions and issues Tax Credit Certificates (TCCs) and Tax Exemption Certificates (TEC); 10. Reviews audit plans of tax cases on ETs prior to actual audit/investigation; 11. Approves reports of investigation submitted by the different divisions under ETS; 12. Prepares, approves and issues Termination Letter; 13. Acts on all letters of protests involving resolution of factual issues on Final Assessment Notice (FAN) issued; 14. Coordinates with appropriate office implementing regulations, tax laws and amendments to existing tax laws governing the administration of taxes of ETs; 15. Evaluates the effects of newly approved legislative and administrative tax measures for ETs; 16. Performs selective post-audit/review of recently closed cases to evaluate validity and effectiveness of audit conducted by concerned divisions/offices and undertakes remedial actions on detected problems; CDaSAE 17. Prepares and updates ETS Operations Manual; 18. Monitors and evaluates the performance of the divisions vis--vis their performance targets and work programs; 19. Monitors, evaluates and improves programs and activities under the responsibility of the Service; 20. Reviews and recommends and/or approves all reports and other actions of the divisions under the service; 21. Consolidates and/or prepares prescribed reports for submission to offices concerned; 22. Coordinates with proper offices in the implementation of the abovementioned functions; and 23. Performs such other related functions as may be assigned. A. Petroleum, Power and Mining Division; B. Alcohol, Sugar and Miscellaneous Division; and C. Tobacco and Automobiles Division 1. Formulates policies, work programs, standards, guidelines and procedures, including forms relative to taxpayer assistance, collection, assessment and document processing including processing of claims for tax credit/refund relative to ETs within its area of jurisdiction; 2. Sustain a year-round taxpayer awareness and tax information dissemination and education campaign; TCSEcI 3. Coordinates with the 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. Assistance Section 1.1. Provides frontline assistance and information and undertakes tax information dissemination and education campaign for ETs falling under its jurisdiction; CIaDTE 1.2. Provides assistance to ETs under its jurisdiction and ensures delivery of fast, efficient and courteous service; 1.3. Receives and undertakes initial processing of registration application forms filed by said ETs to ensure completeness and correctness of required data/information; 1.4. Pre-processes tax documents as to readability, completeness and accuracy of information; 1.5. Receives/pre-screens applications for VAT zero-rating, tax exemptions, tax credit/refund together with all the required attachments and refer the same for processing by the Audit and Investigation Section; 1.6. Receives/pre-screens/processes and recommends approval/disapproval of the following applications/requests for issuance of authorities/permits filed by ETs; 1.6.1 Authority to use loose-leaf sales invoices and receipts; 1.6.2 Permit to use POS/CRM; 1.6.3 Authority to use computer generated receipts and invoices; 1.6.4 Authority to use CAS; 1.6.5 Authority to use Computerized Books of Accounts (CBA); 1.6.6 Authority to Print (ATP) Receipts and Invoices; 1.6.7 Taxpayer record update, modification of taxpayer information and cancellation of registration; ASTcaE 1.6.8 Registration and stamping of books of accounts and other accounting records; and 1.6.9 All other registration-related applications; 1.7. Conducts ocular inspection of POS/CRM and CAS of ETS under its jurisdiction; 1.8. Resolves ITS registration-related suspense files referred by Compliance and Document Processing Section; 1.9. Generates and issues ITS-generated correspondence to ETs, such as but not limited to Certificate of Registration (COR), ATP and Tax Clearance Certificates (TCLs); 1.10. Evaluates requests and recommend for approval/disapproval of extension with compliance on registration-related activities or requirements; 1.11. Monitors and evaluates compliance by ETs as regards filing of required diskettes, documents, information, etc.; 1.12. Receives request for certification and tax clearance, together with all the required attachments and refers letters of request to concerned offices; 1.13. Receives diskettes or other digital media containing information required to be submitted by ETs, scans and screens as to proper compliance with prescribed format and performs File Transfer Protocol (FTP) i.e. , (uploading data); 1.14. Receives List of Regular Suppliers of Goods and List of Unused or Unissued Receipts and Invoices, Inventory List, Alpha List of Employees/Income Payees (BIR Form 1604 CF/E); 1.15. Receives, processes and recommends approval/disapproval of requests for extension of time for filing inventory list, Summary List of Sales and Purchases (SLSP) and/or Alpha List of Employees/Income Payees (BIR Form 1604-CF/E); 1.16. Distributes/releases to ETs certificates/authorities and permits such as Certificate for VAT Zero-Rating, TEC, Certificate Authorizing Registration (CAR) and TCLs and TCCs; aScITE 1.17. Pre-screens tax returns manually filed by ETs before the same are actually filed and taxes due thereon are paid (check the completeness, correctness and validity of accomplished tax returns before filing and payment is made with Authorized Agent Banks (AABs) by ETs); 1.18. Attends to queries/problems of ETs; 1.19. Coordinates with ETPD on the conduct of survey on taxpayer perception and on particular areas of concern of above ETs for the improvement of taxpayer service; 1.20. Processes applications for secondary registration, updating of ETs' information and other applications and registration requirements prescribed by regulations; and 1.21. Performs such other related functions as may be assigned. 2. Compliance and Document Processing Section 2.1. Sends reminder letters to ETs under the particular industry regarding tax payment deadlines; 2.2. Monitors compliance of said ETs on filing and payment requirements of the Bureau; 2.3. Validates, monitors and resolves the list of ETs ascertained to be stop-filers/non-filers and system-generated notices received from concerned Revenue Data Center (RDC); 2.4. Sends reminder letters to stop-filers/non-filers; 2.5. Recommends imposition of necessary penalties for late filing/payment and filing at wrong venue by ETs; 2.6. Pursues contact with ETs who have not complied with Returns Processing System reminder letter/assessment notices until compliance is effected; 2.7. Monitors compliance of ETs on the filing of required returns and other documents and payment of taxes through the Stop-Filer Capability Systems (SFCS) and the Electronic Filing and Payment System (EFPS); 2.8. Sorts and establishes batch control for tax documents received based on parameters set by the Integrated Tax System (ITS) and assigns Document Locator Number (DLN); 2.9. Encodes data from source documents into computer acceptable media in accordance with prescribed guidelines; 2.10. Coordinates with concerned RDC, AABs and other offices regarding data processing requirements of said ETs; CTDacA 2.11. Safe keeps diskettes or other digital media containing information required to be submitted by ETs, scans and screens as to proper compliance with prescribed format and performs FTP i.e. , uploading of data; 2.12. Supervises/witnesses inventory destruction by said ETs and prepares required reports; 2.13. Receives, safe keeps and stores inventory list and list of regular suppliers of goods and services; 2.14. Processes and recommends for approval/disapproval applications/requests for issuance of the following: Effectively VAT zero-rating; Computer-generated Assessment Notice/Returns Processing System (RPS) Assessment ( i.e. , involving computer error); 2.15. Evaluates recommendation of ET Assessment Section for approval of: Authority to use loose-leaf sales receipts and invoices, and to use CAS; Permit to use POS/CRM; 2.16. Issues certified true copies of tax returns requested by said ETs; 2.17. Analyzes and resolves errors which the Data Capture System (DCS) has not successfully processed; 2.18. Communicates with ETs and offices concerned to clarify and obtain missing information necessary to perfect tax returns/reports; TCSEcI 2.19. Analyzes suspense problems encountered in the various stages of operations regarding the processing of returns and payments; 2.20. Monitors, validates and collates tax returns filed thru EFPS; 2.21. Undertakes clean-up of taxpayers' ledgers in ITS database; and 2.22. Performs such other related functions as may be assigned. 3. Collection Section 3.1. Implements collection enforcement procedures on unpaid assessments, delinquent accounts and other collectible accounts from ETs; 3.2. Monitors the timeliness and accuracy of collection information and documents submitted by AABs and other authorized collection agents under ITS implementation; 3.3. Monitors the performance of AABs and other authorized collection agents based on submitted reports and prepares call-up letters on exceptions and discrepancies noted; 3.4. Prepares and issues Certification of No Outstanding Tax Liabilities in relation to the issuance of tax clearance and processing of TCC utilization; 3.5. Reconciles collection reports of AABs with report on remittances from the Bureau of Treasury (BTr) through Revenue Accounting Division (RAD) and with data from validated tax returns/payment forms; 3.6. Converts manually issued TCC into ITS and issues Tax Debit Memo (TDM) for utilization, as requested by the ETs; HITEaS 3.7. Maintains records of accounts receivable of said ETs; 3.8. Prepares and issues preliminary collection letters and enforces the collection of dishonored checks from said delinquent ETs; 3.9. Prepares BIR Form 40; processes and recommends issuance of Authority to Cancel Assessment (ATCA) whenever an assessment is cancelled or when a previously assessed deficiency tax is reduced as a result of reinvestigation of tax cases of ETs; 3.10. Coordinates with pertinent government offices in gathering information on assets/properties of delinquent ETs; 3.11. Prepares, serves and executes Notice of Tax Lien (NTL), Warrant of Distraint and Levy (WDL) and Warrant of Garnishment (WG) to delinquent ETs, banking institutions and concerned government agencies, such as Register of Deeds and Land Transportation Office, to enforce collection of delinquent accounts; 3.12. Recommends cancellation or lifting of the NTL and WG after settlement of delinquent accounts by said ETs; 3.13. Maintains records of summary remedies and executes summary processes within the period prescribed by the National Internal Revenue Code (NIRC); 3.14. Serves and executes writs of execution issued by Court of Tax Appeals (CTA) and other courts to ETs and submits corresponding report on action taken thereon to the Legal Service; 3.15. Processes requests for compromise settlement/abatement of delinquent accounts for approval by authorized official; 3.16. Conducts periodic inventory and maintains an updated record of all seized and forfeited properties of ETs and prepares prescribed reports for submission to the service; 3.17. Prepares Monthly Consolidated Statistical Report of Collection (BIR Form 12.09) and submit to the service; 3.18. Conducts public auction of seized/forfeited properties of said ETs; and 3.19. Performs such other related functions as may be assigned. 4. Audit and Investigation Section 4.1. Identifies ETs for issuance of Letters of Authority (LAs) under its jurisdiction in accordance with the audit program of the ETS; 4.2. Conducts quality audit of tax cases within its jurisdiction and submits reports of investigation; SCDaHc 4.3. Processes and recommends approval of all claims for tax credit/refund of said ETs except those processed by the Legal Service and forwards the same for approval by authorized officials; 4.4. Processes applications for tax exemption of said ETs and forwards the same to the Legal Service for appropriate and final action; 4.5. Processes capital gains tax transactions on shares of stocks; 4.6. Acts on all letters of protest, involving resolution of factual issues on Final Assessment Notice (FAN) issued and on claims for TCC/refund, requests for re-investigation and similar communications of ETs; 4.7. Evaluates Notice/Declaration of Loss sustained from casualty or from robbery, theft or embezzlement submitted by said ETs and prepares reports thereon; 4.8. Conducts investigation of all internal revenue taxes of said ETs applying for dissolution/retirement, merger or consolidation and prepares reports of investigation for review and for approval by authorized official; 4.9. Processes and recommends for approval/disapproval applications/requests for issuance of the following: Waiver of penalties due to minor violations of the NIRC; Change of accounting period from calendar year to fiscal year or vice-versa; Change of inventory costing method and/or depreciation method; Waiver of the Statute of Limitations duly signed by the taxpayer or duly authorized representative; aTADCE 4.10. Imposes necessary penalties for late filing/payment and filing at wrong venue and issue the corresponding reminder letter/assessment notice to said ETs; 4.11. Coordinates with proper office on the implementation of the abovementioned functions; 4.12. Prepares prescribed reports for submission to offices concerned; and 4.13. Performs such other related functions as may be assigned. D. Field Operations Division 1. Implements policies, work/programs, standards, guidelines and procedures, including forms relative to the supervision, control and monitoring of establishments engaged in the manufacture/importation of excisable products (EEMIEP) and revenue officers assigned on-premises (ROOPs), including those assigned in the Revenue Regions; 2. Monitors and evaluates performance of ROOPs in the supervision of EEMIEP to ascertain their compliance with established rules, guidelines and procedures and submits reports on the results thereof to authorized official; DIHETS 3. Coordinates with the concerned offices for imposition of appropriate sanctions and/or assessment of deficiency taxes and penalties on any violations noted in the conduct of the actual supervision and monitoring of EEMIEP; 4. Prepares and recommends manuals on methods and techniques regarding supervision control and monitoring of EEMIEP and ROOPs; 5. Monitors and evaluates the issuance of Authority to Release Imported Goods (ATRIG) in Revenue Regions; 6. Recommends amendments to existing policies, programs, standards, guidelines and procedures relative to the abovementioned functions; 7. Initiates, provides inputs and/or drafts of revenue issuances to ET Programs Division relative to the abovementioned functions; 8. Coordinates with other offices in the implementation of the abovementioned functions; 9. Prepares prescribed reports for submission to the offices concerned; and 10. Performs such other related functions as may be assigned. D-1. Alcohol, Alcohol Products and Automobiles Section D-2. Tobacco & Tobacco Products Section D-3. Petroleum, Minerals, Non-Essentials & Miscellaneous Products Section 1. Monitors and supervises activities of ROOPs assigned to EEMIEP; 2. Supervises and controls all phases of operations of EEMIEP; 3. Determines the EEMIEP requiring on-premises supervision and appropriate number of ROOPs to be assigned thereat in order to effectively monitor their operations; 4. Conducts spot-checking/inspection of EEMIEP and ROOPs assigned thereat to determine their compliance with applicable revenue rules, policies, guidelines and issuances; 5. Prepares and submits reports on the results of the spot-checking/inspection conducted and recommends appropriate action thereto; 6. Recommends amendments to existing policies, programs and procedures relative to monitoring of EEMIEP and the performance evaluation of ROOPs assigned to these establishments; 7. Prepares and submit recommendation reports on the results of periodic performance evaluation of ROOPs under the section's supervision; 8. Prepares and recommends for approval by higher revenue authorities ROOPs' assignment/reassignment orders based on the evaluation results of their performance; 9. Maintains updated records of assignments and performance of ROOPs under the Section's supervision to be used as basis for their reassignment; 10. Determines the training needs and recommends the necessary training of ROOPs based on the evaluation results of their performance; 11. Coordinates with the ROOPs in Revenue Regions in the conduct of the following activities: 11.1. Disposal of damaged excisable products, etc.; 11.2. Removals of excisable products for exportation, underbond or conditionally exempt special permits; and 11.3. Denaturing of alcohol in distillery plants. 12. Conducts apprehension/seizure activities in case of any knowledge of violation of existing revenue laws and issuances, in coordination with concerned government agencies, if necessary; 13. Requests for accountable forms, such as Official Delivery Invoice (ODI), GUIA, Withdrawal Certificates (WC), etc., to be used by ROOPs in the discharge of their monitoring functions; 14. Collates and consolidates reports of ROOPs regarding raw materials used, production removals and excise tax payments of EEMIEP; 15. Reconciles and consolidates reports on receipt of raw materials, production and removal of finished products and collection of excise taxes submitted by ETPD with the consolidated reports submitted by ROOPs; 16. For Alcohol, Alcohol Products and Automobiles Section (AAPAS), witnesses the conduct of denaturing of alcohol in distillery plants; 17. Monitors and conducts inspection/surveillance of establishments where articles subject to excise taxes/inspection fees are kept or produced within its area of jurisdiction; ECHSDc 18. Monitors establishments of manufacturers, importers, dealers and assemblers of products, raw materials, imported surplus motor vehicles subject to internal revenue taxes to determine compliance with existing revenue laws and issuances and payment of taxes; 19. Conducts apprehension/seizure activities in coordination with concerned government agencies and, in case of any violation, prepares assessment notice and/or collects taxes due on the said apprehended goods/products; 20. Assists the authorized representative in the supervision/disposal of wastage, such as tobacco refuse, tobacco dusts, paper wastes, scraps, cuttings, clippings and tobacco sweepings within its area of jurisdiction; cADaIH 21. Submits monthly reports on waste disposal and denaturing activities and on volume of removals and excise tax collections from excise taxpayers located within its area of jurisdiction based on ROOPs' reports; 20. * Processes and recommends approval/disapproval of applications for requisition of withdrawal certificates, official delivery invoices, and other forms; 21. * Undertakes tax information dissemination and education campaigns for ETs within its area of jurisdiction; 22. Witnesses and supervises the destruction of obsolete/damaged stocks/goods of manufacturers and producers subject to excise tax and submit report of destruction thereof; 23. Coordinates with the proper government offices in the implementation of the abovementioned functions; 24. Analyzes drastic changes in tax payment on excise taxes and recommend action to be taken on the changes; 25. Prepares prescribed reports for submission to the offices concerned; and 26. Performs such other related functions as may be assigned. D-4. Official Register Books (ORB) Monitoring and Analysis Section 1. Implements work programs, methods and procedures in gathering, maintaining and analyzing of data or information pertaining to receipt of raw materials, production, transfers of raw materials and intermediate products and removal/sales of finished goods, as well as collection of excise tax; 2. Prepares consolidated reports on production and removals of exciseable articles and on collections of excise tax by industry sector, based on the transcript of ORBs submitted by ETs; 3. Reconciles and validates figures reflected from the following reports, in coordination with concerned Divisions/Offices: 3.1 Consolidated reports on production and removal of exciseable articles and collection of excise tax based on ORB; 3.2 BIR 12.09 Collection Reports; and 3.3 ITS generated daily collection reports; AcTDaH 4. Maintains updated records on production and removals/sales of exciseable articles by ETs and by industry sector, for dissemination to concerned internal and external offices; 5. Prepares statistical tables and trends on the collections of excise tax and removals of exciseable articles for use in the preparation of collection goals/projections; 6. Provides all concerned offices with all pertinent data/information on the results of the excise tax data analysis conducted that may be useful in their enforcement activities; 7. Coordinates with proper offices in the implementation of the aforementioned functions; 8. Prepares prescribed reports for submission to offices concerned; and 9. Performs such other related functions as may be assigned. D-5. Laboratory Section 1. Undertakes physical and chemical analysis of articles subject to internal revenue taxes; 2. Undertakes research and studies procedures on methods of laboratory analysis; HASDcC 3. Develops and recommends standards for denaturants and other requirements in the manufacture and classification of products subject to excise tax; 4. Determines during the denaturing of ethyl alcohol its conformity with the standard set-up for denatured alcohol and issues a certificate relative thereto; 5. Recommends specification requirements for materials to be used in the printing of strip stamps, labels, receipts and other accountable forms; 6. Conducts analysis of labels, strip stamps, documentary stamps and other accountable forms referred by the different offices of the Bureau, other government agencies and taxpayers to determine their authenticity; 7. Defines chemical or technical terms in the formulation and/or revision of tax laws and regulations; 8. Conducts study and research for the development of standard formula of manufacture for applicable articles subject to excise tax in coordination with other concerned offices; 9. Appears as government witness in court hearings on matters within their competence; 10. Refers to proper offices cases of ETs which require laboratory analysis of articles subject to excise taxes and monitors the results thereof; 11. Maintains systematic records of all results of laboratory analysis undertaken for future reference; and SacTAC 12. Performs such other related functions as may be assigned. E. Excise Taxpayers Programs Division 1. Recommends programs, standards, guidelines and procedures including forms relative to taxpayers assistance, education and information, collection, assessment and processing of data of ETs; 2. Reviews projects and programs on ETs to ascertain whether or not results are consistent with established objectives and goals and whether or not such projects/programs are being carried out as planned; 3. Establish ET and industry profiles; 4. Recommends amendments to existing policies, programs, standards, guidelines and procedures relative to the abovementioned functions; ITaESD 5. Finalizes drafts of revenue issuances submitted by Divisions under the ETS relative to their respective functions; 6. Prepares prescribed reports for submission to offices concerned; 7. Coordinates with proper offices in the implementation of the abovementioned functions; 8. Prepares revenue issuances relative to abovementioned functions; and 9. Performs such other related functions as may be assigned. 1. Programs Development Section 1.1 Formulate work programs, standards, guidelines and procedures on taxpayers assistance, education and information, collection, assessment and processing of data on ETs; 1.2 Establishes criteria, devises techniques, monitors and evaluates performance of all offices under the ETS and prepares evaluation reports for appropriate action by authorized official; 1.3 Determines selection criteria for ETs and periodically updates the same to conform with current economic trends in coordination with concerned offices; 1.4 Develops audit selection criteria for ETs and prepares the annual audit program of the ETS; HSTaEC 1.5 Coordinates with offices concerned to ensure that programs on ETs on taxpayer assistance, information and education, collection, assessment and data processing are consistent with the overall programs of the Bureau; 1.6 Prepares legislative history of issuances affecting ETs and determines areas of amendment; 1.7 Recommends amendments to tax laws and revenue issuances with regard to the modification of criteria for determining ETs, and the expansion of the coverage of existing laws and issuances and other matters concerning ETs; and 1.8 Performs such other related functions as may be assigned. 2. Performance Monitoring and Evaluation Section 2.1 Reviews projects and programs on ETs to ascertain whether or not results are consistent with established objectives and goals and whether or not such projects/programs are being carried out as planned; 2.2 Coordinates all offices concerned on the notification of new ETs; 2.3 Prepares reports relative to ET administration for submission to Congress, DOF and other agencies & organizations; SDaHEc 2.4 Issues notification letters to concerned taxpayers on their inclusion/exclusion from the list of ETs; 2.5 Consolidates and updates ETS Work Programs and monitors compliance and accomplishments thereof; 2.6 Maintains a record of compliance in the submission of the Transcript sheets of the Official Register Books and imposes corresponding penalties on non-compliant taxpayers; and 2.7 Performs such other related functions as may be assigned. AHTICD 3. Research and Data Analysis Section 3.1 Formulates and administers guidelines, methods and procedures in gathering, maintaining and analyzing data or information for purposes of introducing or amending tax laws, rules and regulations as well as analyzing trends affecting the different industries under the jurisdiction of the Service; 3.2 Conducts study/research on current domestic/global trends and development affecting the different industries under the ETS for the improvement/enhancement of existing tax system and administration; 3.3 Conducts researches to identify all potential taxpayers that will fall under the jurisdiction of the Service; 3.4 Develops, conducts and analyzes surveys on taxpayers' needs, perception, level of awareness, satisfaction and profiling on ETs, in coordination with other offices; 3.5 Conducts studies on strategies to increase taxpayer awareness on projects/programs affecting ETs; 3.6 Develops strategies to improve the quality of service to ETs based on the results of surveys conducted by Assistance Section and consultation meetings with public/private sector; 3.7 Conducts studies to gather baseline information needed in the improvement of existing services to covered ETs; 3.8 Prepares updated statistical tables and trends of collection of different taxes from ETs for industry profiling, monitoring and reference purposes; 3.9 Monitors and analyzes data and statistical reports on collection of all internal revenue taxes arising from voluntary payments/assessments; 3.10 Establishes industry benchmark for all industries falling under the jurisdiction of ETS; 3.11 Ensures the systematic collation and storage of all types of information per industry; cIADTC 3.12 Develops and maintains updated database/masterlist of all registration information of ETs for industry profiling, monitoring and reference purposes; 3.13 Coordinates with Business Statistics and Analysis Division on the allocation of collection goals for ETS, as well as adjustments to the goal as a result of changes in ETs covered and/or changes in the overall goal of the Bureau, and prepare goal allocation; 3.14 Reconciles and validates figures reflected from in BIR Form 12.09 Collection Reports with ITS generated daily collection reports; 3.15 Coordinates with the proper offices in the implementation of the aforementioned functions; 3.16 Prepares prescribed reports for submission to the offices concerned; and 3.17 Performs such other related functions as may be assigned. IaHSCc IV. REPEALING CLAUSE: All issuances or portions thereof inconsistent 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