Amendments to the Functions of the Planning and Policy Service as stated in Revenue Administrative Order No. 2-80 dated October 2, 1980

January 27, 1981 REVENUE ADMINISTRATIVE ORDER NO. 01-81 SUBJECT : Amendments to the Functions of the Planning and Policy Service as stated in Revenue Administrative Order No. 2-80 dated October 2, 1980 TO : All Revenue Service Chiefs, Regional Directors, Division Chiefs and All Others Concerned In order to appropriately define the functions of the Planning and Policy Service created in pursuance to Executive Order No. 608, and to subsequently delineate its functions from the other services of the Bureau, the following amendments are hereby promulgated. The Planning and Policy Service shall perform the following functions: 1. Undertake the formulation of plans including project development for the Bureau in coordination with its various units; and serve as its representative in the formulation of internal revenue and other tax laws administered by the Bureau, as well as in the preparation of the national development plan to ensure consistency with overall development objectives; cd 2. Provide assistance to the Commissioner in the formulation of tax policies, guidelines and proposed internal revenue tax legislations for submission either to the President or to the Batasang Pambansa; 3. Study and prepare comments and recommendations on proposed tax legislations referred to the Commission for comment; 4. Monitor and prepare comments and recommendations in any proposed tax legislative measure that will affect internal revenue collection and administration or which may have tax implications even if this is not referred to the BIR for comment; 5. Prepare and recommend the adoption of such rules and regulations required to implement approved internal revenue and other tax laws administered by the Bureau; 6. Study and recommend amendments to the National Internal Revenue Code; 7. Conduct research, studies and recommend special projects that can improve tax law enforcement and administration; 8. Assist in the formulation of policies and programs, guidelines, standards and procedures relating to tax treaty negotiations, tax conventions and similar matters; 9. Direct and supervise the activities of the division under the service; and 10. Perform such other related functions as the Commissioner may assign. There shall be two divisions under this service: (1) the Planning and (2) the Policy Divisions. (a) The following are the functions of the Planning Division: (1) Develops long-range plans including the formulation and reformulation of goals, strategies and programs for the improvement of the Bureau's performance; (2) Assists, guides, coordinates, overseas and monitors the preparations of operational and tactical plans and projections of the various operating units of the Bureau in relation with the above long-range plans; (3) Undertakes the formulation of plans on internal revenue tax administration including project development for the Bureau in coordination with its various units; (4) Represents the Bureau in the inter-agency committees of the Ministry of Finance, NEDA and other related agencies in the preparation of Fiscal Plans, National Development Plans and other related planning sessions; (5) Acts as liaison with other government agencies involving long-term planning and research tax matters; (6) Monitors socio-economic variables domestically and internationally that can affect the Bureau's overall performance; and (7) Performs such other related functions as may be assigned to it by higher authorities. (b) The following are the functions of the Policy Division: (1) Assist the Commissioner in the formulation and development of internal and external policies in accordance with the Bureau's approved long-range plans; (2) Provide assistance to the Commissioner in the formulation of internal revenue tax legislations or amendments to the National Internal Revenue Code for submission either to the President or to the Batasang Pambansa; (3) Monitor and prepare comments and recommendations on any proposed legislative measure that will affect internal revenue collection and administration or which may have tax implications; (4) Prepare and recommend the adoption of such rules and regulations required to implement approved internal revenue tax laws; (5) Conduct tax research and studies on tax treaties for avoidance of double taxation; and the prevention of fiscal evasion, investment and similar affairs; (6) Monitor tax laws with treaty countries; (7) Assist in the formulation of policies and programs, guidelines standards and procedures relating to tax treaty negotiations and tax conventions, and provide technical support to inter-agency committees and public hearings on tax laws; and (8) Perform such other related functions as may be assigned by higher authorities. casia This Order revokes or supersedes the provisions of RAO 2-80 dated October 2, 1980 insofar as it pertains to the functions of the Planning and Policy Service and the Divisions under it. This Order shall take effect immediately. cdt RUBEN B. ANCHETA Acting Commissioner