Organization and Functions of the Policy and Planning Service Including the Divisions Under It Down to Section Level

August 7, 2000 REVENUE ADMINISTRATIVE ORDER NO. 02-00 SUBJECT : Organization and Functions of the Policy and Planning 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 Policy and Planning Service including its divisions and sections pursuant to Executive Order No. 175 dated November 3, 1999 on Organizational Restructuring of the Bureau of Internal Revenue to Improve Administrative Control Over Certain Categories of Taxpayers. II. ORGANIZATION: The Policy and Planning 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. Planning Division 1. Strategic and Work Planning Section 2. Accomplishment Reporting Section 3. Performance Evaluation Section 4. Policy and Special Projects Section B. Management Division 1. Organization Section 2. Change Management Section 3. Methods and Procedures Section 4. Reports Monitoring and Internal Forms Section C. Statistics Division 1. Forecasting and Evaluation Section aSCDcH 2. Statistical Surveys and Research Section 3. Revenue Monitoring and Reporting Section 4. Data Processing and Analysis Section D. Corporate Communications Division 1. Communications Planning Section 2. Management Communication Section 3. Publication Section III. FUNCTIONS: POLICY AND PLANNING SERVICE shall: 1. Perform staff, advisory and consultative functions relative to the Bureau's strategic and operational planning, accomplishment reporting, monitoring and performance evaluation, review, assessment and monitoring of economic policies, evaluation of proposed legislative measures, organization development, change management, methods and procedures, reports monitoring and internal forms design and control, revenue forecasting and statistical work and communications; 2. Coordinate the conduct of planning sessions to review long-range plans and to formulate goals, strategies and programs; 3. Identify and plan change management initiatives necessary for smooth implementation of change projects; 4. Analyze and make recommendations on proposed organizational changes; 5. Allocate annual revenue goal; 6. Monitor and analyze the Bureau's actual collection performance compared to revenue target; 7. Prepare and publish information materials to update the revenue personnel and external stakeholders of the on-going programs/projects of the Bureau; 8. Administer the National Office-Management Information System (NO-MIS) and Planning and Control System specifically on the requirements for process improvement; 9. Develop and administer policies, work programs, standards, guidelines and procedures relative to the abovementioned functions; 10. Provide policy guidance and operational directions to all divisions under the Service relative to the abovementioned functions; 11. Coordinate with proper offices in the implementation of the abovementioned functions; 12. Monitor, evaluate and improve programs and activities under the responsibility of the Service; 13. Review, recommend and/or approve all reports and other actions of the divisions under the Service; 14. Consolidate and/or prepare prescribed reports for submission to the offices concerned; and 15. Perform such other related functions as may be assigned. A. Planning Division shall: 1. Formulate policies, work programs, standards, guidelines and procedures relative to BIR's strategic and annual operational planning, accomplishment reporting, monitoring and evaluation of performance related thereto, review, assessment and monitoring of economic policies as well as evaluation of proposed legislative measures; 2. Coordinate the conduct of planning sessions and document the results thereof; 3. Review and consolidate the Work Plans per Work Program as prepared by various BIR offices for submission to top management, 4. Prepare and update the BIR Calendar of Events; 5. Prepare the BIR Monthly Accomplishment Report; 6. Coordinate the preparation of the BIR Annual Report; 7. Act as Secretariat to the Monthly Directors' Conference and prepare Minutes of Meeting thereof; 8. Monitor and evaluate the performance of BIR offices. vis-a-vis the mandated BIR work programs and targets; 9. Maintain the Operations Audit functionality, except organization, of the NO-MIS and Planning and Control System on the requirements for process improvement; 10. Coordinate with other inter-agency committees of the Department of Finance (DOF), National Economic and Development Authority (NEDA) and other related agencies in the preparation of fiscal plans, national development plans and other related planning sessions; 11. Review, assess and monitor economic policies and their effects on revenue collections and administration; 12. Prepare comments on any proposed legislative measures that will affect internal revenue collection and administration, in consultation with BIR offices concerned; aATHIE 13. Act as liaison with other government agencies involving long-term planning and research on tax matters; 14. Coordinate with proper offices in the implementation of the abovementioned functions; 15. Prepare prescribed reports for submission to the offices concerned; 16. Prepare revenue issuances relative to the abovementioned functions; and 17. Perform such other related functions as may be assigned. 1. Strategic and Work Planning Section shall: 1.1. Coordinate the conduct of strategic planning sessions to develop and/or review long-range plans and formulate/reformulate goals, strategies and programs for the improvement of the Bureau's performance; 1.2. Document the results of the Bureau's planning sessions through the preparation/revision of the Bureau's Strategic Plan; 1.3. Conduct periodic review of the Strategic Plan and incorporate updates, if any; 1.4. Prepare revenue issuances relative to the preparation of annual work plan; 1.5. Coordinate the conduct of annual work planning sessions and prepare consolidated Work Plan per Work Program prepared by BIR offices; 1.6. Coordinate, assist and monitor the preparation of work plans of the different BIR offices; 1.7. Prepare and update the BIR Calendar of Events; and 1.8. Perform such other related functions as may be assigned. 2. Accomplishment Reporting Section shall: 2.1. Monitor the compliance of BIR offices relative to their accomplishment reports; 2.2. Consolidate the accomplishment reports submitted by the different BIR offices; 2.3. Prepare the BIR Monthly Accomplishment Report and other management reports that may be required by internal and external offices; 2.4. Prepare revenue issuances relative to accomplishment reporting; 2.5. Gather data and coordinate the preparation of write-ups for the BIR Annual Report; 2.6. Act as Secretariat to the Monthly Directors' Conference and prepare Minutes of Meeting thereof; and 2.7. Perform such other related functions as may be assigned. 3. Performance Evaluation Section shall: 3.1. Monitor the compliance of BIR offices vis-a-vis the mandated BIR work programs; 3.2. Evaluate the performance of BIR offices relative to the attainment of work plans and work programs; 3.3. Prepare a consolidated report on performance rating of all BIR offices; 3.4. Maintain the Operations Audit functionality (except organization functionality) of NO-MIS and Planning and Control System on the requirements for process improvement, relevant documentation including Computer Based Training (CBT), Manual Procedures Guide (MPG) and job aids, enhancements, reports review and maintenance of pertinent Codes Table; 3.5. Coordinate with other offices concerned on the update of NO-MIS and Planning and Control System on Operations Audit; 3.6. Prepare revenue issuances relative to performance evaluation; and 3.7. Perform such other related functions as may be assigned. 4. Policy and Special Projects Section shall: 4.1. Coordinate with other inter-agency committees of the DOF, NEDA and other related agencies in the preparation of fiscal plans, national development plans and other related planning sessions; 4.2. Review, assess and monitor economic policies and their effects on revenue collections and administration; 4.3. Prepare comments on any proposed legislative measures that will affect internal revenue collection and administration, in consultation with BIR offices concerned; 4.4. Act as liaison with other government agencies involving long-term planning and research on tax matters; 4.5. Undertake continuing studies on the effects of tax reforms; 4.6. Coordinate the conduct of the Search for BIR Tax Wizard, regular Intra-Service Training for personnel of the Policy and Planning Service and the like; 4.7. Prepare revenue issuances relative to the conduct of BIR special projects; and 4.8. Perform such other related functions as may be assigned. B. Management Division shall: 1. Formulate policies, work programs, standards, guidelines and procedures relative to organization and change management, methods and procedures, reports monitoring and internal forms design and control; 2. Review the Bureau's organizational structure and functions of offices and recommend necessary changes; 3. Identify and plan change management initiatives necessary for smooth implementation of a change project; 4. Analyze and make recommendations on proposed organizational changes; 5. Maintain the organization functionality of NO-MIS and Planning and Control System; 6. Review proposed revenue issuances prepared by different offices except Revenue Regulations (RRs), Revenue Rulings, Revenue Travel Assignment Orders (RTAOs) and Revenue Special Orders (RSOs) to ensure that they conform with the Bureau's existing standards for style and format; 7. Take charge in the design and control of BIR internal forms; 8. Coordinate with proper offices in the implementation of the abovementioned functions; 9. Prepare prescribed reports for submission to the offices concerned; 10. Prepare revenue issuances relative to the abovementioned functions; and 11. Perform such other related functions as may be assigned. 1. Organization Section shall: 1.1. Conduct organizational review/study on the existing structure vis-a-vis the Bureau's visions and missions, required processes and stakeholder requirements to define areas for improvement; 1.2. Analyze and make recommendations on proposed organizational changes; 1.3. Prepare the proposed organizational structure or Table of Organization (T.O.) based on the review and study conducted; 1.4. Prepare the statement of functions for each Service/Office including its divisions down to section level based on proposed T.O.; 1.5. Prepare the necessary Revenue Administrative Order/s (RAO/s) to implement the approved T.O. in coordination with the services/offices concerned; 1.6. Prepare RAO on Delegation of Authority in coordination with the services/offices concerned; 1.7. Update Office Codes, as may be necessary; 1.8. Conduct study concerning requests for creation/transfer/merger or consolidation/abolition of Bureau offices; 1.9. Maintain the organization functionality of the NO-MIS and Planning and Control System on the requirements for relevant documentation including CBT, MPG and job aids, enhancements and maintenance of pertinent Codes Table; 1.10. Coordinate with other offices concerned on the update of NO-MIS and Planning and Control System on organization functionality; and 1.11. Perform such other related functions as may be assigned. 2. Change Management Section shall: 2.1. Gather, collate and organize all information concerning change initiatives; 2.2. Anticipate and assess impact of planned and on-going change initiatives; 2.3. Identify and plan change management initiatives necessary for smooth implementation of a change project including resources, activities and timetable; 2.4. Coordinate change management related activities of all change sponsors, managers and advocates to ensure an integrated approach and coherent courses of action; 2.5. Monitor and assess the implementation of the Bureau's change initiatives identifying barriers to changes and recommend possible solutions to problems on implementation; 2.6. Establish a feedback mechanism on the change initiatives within the Bureau and prepare feedback/report for submission to offices concerned; 2.7. Analyze the requirements of the Bureau's change management efforts in relation with the current trends; 2.8. Coordinate with Human Resource Development Service (HRDS) and Information Planning and Quality Service (IPQS) on the conduct of trainings, orientations, seminars and the like to ensure that BIR personnel are equipped with necessary tools to manage current and future change initiatives; and 2.9. Perform such other related functions as may be assigned. 3. Methods and Procedures Section shall: 3.1. Review proposed revenue issuances prepared by different offices except RRs, Revenue Rulings, RTAOs and RSOs to ensure that they conform with the Bureau's existing standards for style and format; 3.2. Refer to Legal Service proposed issuances with legal issues/implications; 3.3. Coordinate the submission to and approval of top management of proposed revenue issuances after review; 3.4. Prepare revenue issuances as may be required; and 3.5. Perform such other related functions as may be assigned. 4. Reports Monitoring and Internal Forms Section shall: 4.1. Monitor and evaluate management-related reports such as Summary Report of Staff Meeting Discussions submitted by BIR offices to determine particulars of concern requiring National Office attention and prepare necessary referral memo; 4.2. Monitor the submission of above report and prepare necessary compliance memo; 4.3. Undertake necessary follow-up on actions taken by offices concerned relative to issues requiring National Office attention brought up by field offices; 4.4. Conduct regular evaluation of existing internal forms to determine their applicability and relevance and recommend their revision, whenever necessary; 4.5. Design/revise internal forms for the improvement of the Bureau's operating procedures and review proposed internal forms designed by other offices of the Bureau for approval of proper authorities; 4.6. Prepare revenue issuances prescribing the use of new, re-designed, enhanced and/or the discontinuance of the use of internal forms; 4.7. Take charge of the numbering of internal forms in accordance with prescribed guidelines; 4.8. Review/check manuscript of internal forms to ensure that forms to be printed are the latest approved version and/or test print of internal forms prior to printing; 4.9. Maintain a list and sample of all internal forms; and 4.10. Perform such other related functions as may be assigned. C. Statistics Division shall: 1. Formulate policies, work programs, standards, guidelines and procedures relative to surveys, revenue forecasting and statistical programs; 2. Allocate annual revenue goal; 3. Monitor and analyze the Bureau's actual collection performance compared to revenue target; 4. Evaluate effects of newly approved tax measures recommended and coordinated by particular BIR offices; 5. Prepare statistical information/reports to BIR officials and/or government agencies; 6. Maintain statistics functionality of the NO-MIS and Planning and Control System on the requirements for process improvement; 7. Prepare report on the results of surveys developed by Statistics Division for various offices of the Bureau; 8. Coordinate with proper offices in the implementation of the abovementioned functions; 9. Prepare prescribed reports for submission to the offices concerned; 10. Prepare revenue issuances relative to the abovementioned functions; and 11. Perform such other related functions as may be assigned. 1. Forecasting and Evaluation Section shall: 1.1. Formulate revenue forecasting methodologies and prepare projections on a short-term basis; 1.2. Allocate the annual revenue goal by organizational unit, geographic subdivision and by type of tax, by month, by quarter and by semester; 1.3. Estimate and evaluate overall revenue effects of newly approved tax measures; 1.4. Generate revenue estimates required by other offices of the Bureau and other agencies of the government; and 1.5. Perform such other related functions as may be assigned. 2. Statistical Surveys and Research Section shall: 2.1. Develop and design surveys and prepare survey questionnaires in accordance with the requirements of BIR offices; 2.2. Make analysis on the basis of accomplished questionnaires and prepare required survey reports/results; 2.3. Perform data utilization and assist in the validation of statistical reports generated by the different offices of the Bureau; 2.4. Undertake and/or participate in special studies to improve the statistical information system and other related activities; 2.5. Provide assistance to other offices of the Bureau on statistical matters; 2.6. Coordinate with National Statistics Coordination Board (NSCB) on the updates of the Philippine Standard Industry Classification (PSIC) and Philippine Standard Occupational-Classification (PSOC) as the need arises; and 2.7. Perform such other related functions as may be assigned. 3. Revenue Monitoring and Reporting Section shall: 3.1 Prepare periodic evaluation of the Bureau's actual revenue collections compared to revenue target and analyze observed deviations; 3.2 Monitor macro-economic indicators and prepare periodic reports; 3.3 Provide statistical information for the BIR Annual Report; 3.4. Maintain the handbook on Alphanumeric Tax Codes (ATCs); and 3.5. Perform such other related functions as may be assigned. 4. Data Processing and Analysis Section shall: 4.1. Maintain the statistics functionality of NO-MIS and Planning and Control System on the requirements for process improvement, relevant documentation including CBT, MPG and job aids, enhancements, reports review and maintenance of pertinent Codes Table; 4.2. Coordinate with other offices concerned on the updates of NO-MIS and Planning and Control System on statistics functionality; 4.3. Prepare and release statistical reports to authorized internal and external users in accordance with the guidelines and procedures set for its issuance; 4.4. Gather and maintain a statistical database for analysis and planning purposes; and 4.5. Perform such other related functions as may be assigned. D. Corporate Communications Division shall: 1. Formulate policies, work programs, standards, guidelines and procedures relative to the maintenance of an effective and efficient internal communication network and the preparation of communication materials to include publications and print materials; 2. Formulate the Bureau's Communication Plan for its internal and external stakeholders in coordination with concerned BIR offices and monitor and evaluate its implementation; 3. Establish and maintain an internal feedback mechanism to facilitate the transmission of comments or concerns pertaining to the operations/programs of the Bureau, for referral to concerned offices; 4. Prepare and publish information materials to update the revenue personnel and external stakeholders of the on-going programs/projects of the Bureau; 5. Act as Secretariat to Management Committee (MANCOM) Meetings and prepare Minutes of Meeting thereof; 6. Coordinate with proper offices in the implementation of the abovementioned functions; 7. Prepare prescribed reports for submission to the offices concerned; 8. Prepare revenue issuances relative to the abovementioned functions; and 9. Perform such other related functions as may be assigned. 1. Communications Planning Section shall: 1.1. Prepare the Bureau's Overall Communication Plan for its internal and external stakeholders in coordination with concerned BIR offices; 1.2. Monitor and evaluate the implementation of the Bureau's Communication Plan; 1.3. Prepare revenue issuances to prescribe the policies, guidelines and procedures relative to the institutionalization and maintenance of an effective and efficient internal communication network; 1.4. Coordinate with concerned offices regarding the preparation of materials to disseminate information about special events in the Bureau; 1.5. Plan, design and coordinate the conduct of promotional activities among internal and external audiences in order to generate continuing interest in and understanding of the programs and projects of the Bureau; 1.6. Provide feedback/feed forward mechanisms for the Commissioner and/or Deputy Commissioners on matters needing immediate attention; and 1.7. Perform such other related functions as may be assigned. 2. Management Communication Section shall: 2.1 Establish and maintain an internal feedback mechanism to facilitate the transmission of comments or concerns pertaining to the operations/programs of the Bureau, for referral to concerned offices; 2.2 Take charge in preparing presentation materials/messages for use by top executives in promoting BIR's image; 2.3 Prepare communications to different offices to effect the implementation of general policy directions given by top management; 2.4 Disseminate policy statements and programs of the BIR to its external and internal stakeholders; 2.5 Prepare the monthly digest of revenue issuances for dissemination to BIR offices; 2.6 Act as Secretariat to MANCOM meetings and prepare Minutes of Meeting thereof; and 2.7. Perform such other related functions as may be assigned. 3. Publication Section shall: 3.1. Conceptualize, design and prepare for production and publication information materials (except Tax Calendar and Tax Primers) necessary to update the revenue personnel and the Bureau's external stakeholders of the on-going BIR projects/programs; 3.2. Prepare for publication the BIR Monitor and the Philippine Revenue Journal and monitor their distribution; 3.3. Coordinate with the Information Systems Group in putting out print and electronic copies of the internal publications of the BIR; 3.4. Coordinate the preparation of print advertisements, exhibits and other display materials including the update of materials available in the BIR Webpage; and 3.5. Perform such other related 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.) DAKILA B. FONACIER Commissioner of Internal Revenue Approved: (SGD.) JOSE T. PARDO Secretary of Finance ATTACHMENT BIR Organizational Structure