Organization and Functions of the Taxpayer Assistance Service Including The Divisions Under It Down to Section Level

August 22, 2000 REVENUE ADMINISTRATIVE ORDER NO. 06-00 SUBJECT : Organization and Functions of the Taxpayer Assistance 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 Taxpayer Assistance 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 Taxpayer Assistance Service shall be under the direct supervision of the Deputy Commissioner for Operations Group. It shall be headed by an Assistant Commissioner and shall be composed of the following divisions with their respective sections: A. Taxpayer Information and Education Division 1. Public Assistance/Service Section 2. Public Information/Education Section 3. Media Relations Section 4. Audio-Visual Section B. Taxpayer Service Programs and Monitoring Division 1. Programs Development and Review Section 2. Monitoring and Analysis Section 3. Forms Review Section 4. TRU/Registration Processes Review Section III. FUNCTIONS: TAXPAYER ASSISTANCE SERVICE shall: 1. Perform staff, advisory and consultative functions relative to taxpayers service, information and education, taxpayer record update and registration processes improvement, and the design, revision and review of external forms; aEDCAH 2. Develop and administer policies, work programs, standards, guidelines and procedures relative to the abovementioned functions; 3. Provide policy guidance and operational directions to all divisions under the Service relative to the abovementioned functions; 4. Administer the Registration System and the Taxpayer Record Update (TRU) Program specifically on the requirements for process improvement; 5. Direct and monitor year-round taxpayers' service program including nationwide tax campaigns in the National, Regional and District Offices; 6. Maintain customers' feedback mechanism; 7. Analyze and evaluate ways to improve services to taxpayers; 8. Conduct studies on new service requirements of taxpayers; 9. Monitor information dissemination and assistance to taxpayers and the general public of Taxpayer Information and Education Division (TIED), Large Taxpayers Assistance Division (LTAD), Excise Taxpayers Assistance Division (ETAD), Regional Offices (ROs) and Revenue District Offices (RDOs); 10. Facilitate the conduct of lectures, seminars, workshops and consultation meetings with the public and private sectors for implementation of office concerned in coordination with Human Resource Development Service (HRDS); 11. Resolve TRU/Registration-related issues and problems elevated by Regional and District Offices; 12. Design and update external forms in coordination with the services/offices concerned; 13. Liaise and coordinate with external parties including professionals, industry and business associations, non-government organizations as well as other government agencies, instrumentalities and local government units in improving services and providing information to taxpayers and the general public; 14. Maintain linkages with TV, radio and newspaper companies; 15. Monitor, evaluate and improve programs and activities under the responsibility of the Service; 16. Recommend necessary tax legislations and regulations on the basis of taxpayer service and education activities of the Bureau; 17. Review, recommend and/or approve all reports and other actions of the divisions under the Service; 18. Consolidate and/or prepare prescribed reports relative to the abovementioned functions for submission to the offices concerned; 19. Coordinate with proper offices in the implementation of the abovementioned functions; and 20. Perform such other related functions as may be assigned. A. Taxpayer Information and Education Division shall: 1. Implement taxpayer information dissemination and education programs as well as taxpayer service, except for Large Taxpayers and Excise Taxpayers; 2. Manage a year-round taxpayers' service, education and information program to ensure the delivery of fast and efficient service and the provision of updated information and current laws, regulations and procedures to taxpayers and the general public except Large Taxpayers and Excise Taxpayers; IEAaST 3. Provide information on frequently-asked questions/issues raised by the taxpaying public; 4. Resolve problems, issues and concerns which do not involve Large Taxpayers and Excise Taxpayers, not legal in nature or not related to withholding tax matters elevated by taxpayers dissatisfied with the resolutions issued by the Regional and District Offices; 5. Conduct studies on how to increase taxpayer awareness on BIR projects/programs; 6. Initiate the drafting and updating of tax primers; 7. Conceptualize, prepare and design the BIR Tax Calendar and other resource materials to be used in tax information and education activities; 8. Facilitate the conduct of briefings on the TRU, Registration procedures and on the use of newly-designed and updated forms; 9. Establish and maintain a pool of resource speakers for the dissemination of tax laws, rules, regulations and information, in coordination with the HRDS; 10. Establish and maintain proper linkages with the media and external agencies private and public, civic and professional organizations relative to taxpayer information and education activities; 11. Plan, monitor and coordinate with concerned offices special projects on taxpayer service-related activities; 12. Plan, conceptualize and prepare audio-visual materials in support of the tax information and education activities of the Bureau; 13. Coordinate with proper offices in the implementation of the abovementioned functions; 14. Prepare prescribed reports for submission to the offices concerned; 15. Prepare revenue issuances relative to the abovementioned functions; and 16. Perform such other related functions as may be assigned. 1. Public Assistance/Service Section shall: 1.1. Implement a comprehensive year-round taxpayer service program except for Large Taxpayers and Excise Taxpayers; 1.2 Receive and log all kinds of hand-carried letters, information updates, formal inquiries and other documents from taxpayers except for Large Taxpayers and Excise Taxpayers for referral to appropriate/concerned offices; 1.3. Monitor actions of offices concerned on referred queries; 1.4. Answer questions raised via web-page, Internet and E-mail by taxpayers except Large Taxpayers and Excise Taxpayers; 1.5. Resolve problems, issues and concerns which do not involve Large Taxpayers and Excise Taxpayers, not legal and too technical in nature or not related to withholding tax matters elevated by taxpayers dissatisfied with the resolutions issued by the Regional and District Offices; 1.6. Distribute tax forms and information materials to walk-in taxpayers, except Large Taxpayers and Excise Taxpayers; 1.7. Implement taxpayer perception survey, except on Large Taxpayers and Excise Taxpayers in coordination with the Policy and Planning Service (PPS), and prepare a status report relative thereto; 1.8. Prepare and forward to Public Information/Education Section listings of commonly-asked questions from taxpayers; 1.9. Prepare prescribed reports for submission to the offices concerned; and 1.10. Perform such other related-functions as may be assigned. 2. Public Information/Education Section shall: 2.1. Manage tax campaigns at the national level in coordination with concerned offices: 2.2. Establish and maintain linkages with external agencies private and public, civic and professional organizations relative to taxpayer information and education activities; SEIaHT 2.3. Initiate the drafting and updating of tax primers; 2.4. Prepare, conceptualize and design the BIR Tax Calendar and tax deadline announcements; 2.5. Prepare standard answers to commonly-asked questions from taxpayers forwarded by Public Assistance/Service Section; 2.6. Conduct studies on how to increase taxpayer awareness on BIR projects/programs; 2.7. Facilitate the conduct of external briefings on TRU, Registration procedures and on the use of newly-designed and updated forms in coordination with the Regional and District Offices; 2.8. Establish and maintain a pool of resource speakers for tax campaigns, briefings, orientations and other information and education activities in coordination with HRDS; 2.9. Coordinate with the concerned BIR offices on the use of current technologies available in the Bureau, i.e. web-page/Internet, Information Kiosk, etc. for taxpayer information and education; 2.10. Coordinate the drafting and distribution of campaign kits, seminar hand-outs and other information and resource materials; and 2.11. Perform such other related functions as may be assigned. 3. Media Relations Section shall: 3.1. Establish and maintain linkages with the media to ensure smooth flow of information from the BIR to print and broadcast media; 3.2. Prepare and send tax campaign press/photo releases to print and broadcast media; 3.3. Arrange the placement of radio/TV plugs/advertisements of the Bureau; 3.4. Coordinate media activities of top BIR officials such as press conferences, public relations activities and media coverage for special events of the BIR; 3.5. Monitor radio/TV commentaries and relevant issues affecting BIR; 3.6. Provide daily clippings of BIR news and other related news stories and commentaries to top management and other selected BIR offices in the National Office; and 3.7. Perform such other related functions as may be assigned. 4. Audio Visual Section shall: 4.1. Plan, conceptualize and prepare audio-visual materials in support of the tax information and education activities of the Bureau; 4.2. Provide photo and video coverage of official activities and affairs of the Bureau for documentation and/or media release; 4.3. Prepare radio/TV plugs/advertisements of the Bureau; 4.4. Facilitate the conduct of audio-visual presentations as the need arises; 4.5. Handle the reproduction of audio-visual materials for bureauwide dissemination; 4.6. Coordinate with other production firms for joint audio-visual projects and undertakings; 4.7. Coordinate with the concerned BIR offices on their audio-visual requirements; 4.8. Maintain a library for footages of the press conferences; and 4.9. Perform such other related functions as may be assigned. B. Taxpayer Service Programs and Monitoring Division shall: 1. Formulate policies, standards, guidelines and procedures relative to taxpayer service, information, education program; TRU program and registration processes improvement program/activities and external forms design and review program/activities of the Bureau; 2. Monitor, review and evaluate the implementation of the taxpayer service programs, taxpayer information and education program, TRU program, registration processes improvement program/activities of the Bureau; TaISEH 3. Recommend to PPS areas of concern relative to the development of potential taxpayer service, for inclusion in the surveys conducted by that Service on customer satisfaction; 4. Analyze survey results provided by the PPS relative to customer satisfaction and requirements; 5. Consolidate and evaluate the Registration system related reports; 6. Maintain the Registration System and TRU activities of the Bureau specifically on the requirements for documentation . and process improvement; 7. Monitor and evaluate the taxpayer assistance activities of the Regional and District Offices, TIED, LTAD and ETAD at the N.O.; 8. Create and maintain a compilation of baseline information which may be needed in the development of new service and information programs; 9. Design and update external forms in coordination with the services/offices concerned; 10. Prepare annual allocation of taxpayers returns (external forms); 11. Monitor the implementation of the duly prepared forms allocation through the submission of "Report on Forms Distribution" by the concerned office; 12. Monitor external forms related activities of the Regional and District Offices; 13. Manage the nationwide implementation of the TRU Program and Registration Processes Improvement Program of the Bureau; 14. Recommend necessary tax legislations and regulations on the basis of taxpayer service and education activities of the Bureau; 15. Coordinate with TIED the drafting and updating of tax primers; 16. Coordinate with proper offices in the implementation of the abovementioned functions; 17. Prepare prescribed reports for submission to the offices concerned; 18. Prepare revenue issuances relative to the abovementioned functions; and 19. Perform such other related functions as may be assigned. 1. Programs Development and Review Section shall: 1.1 Determine and develop taxpayer service program and taxpayer information and education program for implementation at the National, Regional and District Offices; 1.2. Recommend areas of concern relative to customer satisfaction for inclusion in the surveys conducted by PPS; 1.3. Develop ways to improve quality of service to taxpayers based on the result of surveys conducted and consultation meetings with public/private sector; 1.4. Create and maintain a compilation of baseline information which may be needed in the development of new service and information programs; 1.5. Recommend necessary tax legislations and regulations on the basis of taxpayer service and education activities of the Bureau; 1.6. Coordinate with TIED the drafting and updating of tax primers; and 1.7. Perform such other related functions as may be assigned. 2. Monitoring and Analysis Section shall: 2.1 Review, evaluate and monitor the implementation of the TRU/registration, taxpayer service as well as taxpayer information and education programs/activities of the Regional and District Offices, TIED, LTAD and ETAD at the N.O.; 2.2 Analyze survey results provided by PPS relative to customer satisfaction and requirements; 2.3. Analyze reports and customer feedback on TRU/registration, taxpayer assistance and taxpayer education activities submitted by Regional and District Offices, TIED, LTAD and ETAD; 2.4. Prepare reports on the basis of review and evaluation of the submitted reports and the actual implementation of the TRU/registration program, taxpayer service program and taxpayer information and education program of the Regional and District Offices, TIED, LTAD and ETAD; and 2.5. Perform such other related functions as may be assigned. 3. Forms Review Section shall: 3.1. Design, review and update external forms including instruction sheets or booklets in coordination with the services/offices concerned, 3.2. Take charge of the numbering of external forms in accordance with prescribed guidelines; 3.3. Prepare annual allocation of taxpayers' returns (external forms) per RDO and Regional Office and for buffer stock of the National Office; 3.4. Maintain a list and sample of all external forms; 3.5. Review/check manuscripts of external forms prior to printing to ensure that forms to be printed are the latest approved version; 3.6. Prepare and maintain materials for forms briefing; 3.7. Prepare revenue issuances prescribing and implementing the use of new/revised external forms and/or declaring the obsolescence of external forms as initiated and recommended by the services/offices concerned; 3.8. Monitor external forms related activities of the Regional and District Offices; 3.9. Monitor and evaluate the performance and activities of the Regional and District Offices, Large Taxpayers Service and Excise Taxpayers Service in the handling and use of external forms; and 3.10. Perform such other related functions as may be assigned. 4. TRU/Registration Processes Review Section shall: 4.1. Maintain and monitor the Registration System and TRU programs/activities specifically on the requirements for process improvements, Operations Manual, job aids, templates review, enhancements, correspondence, reports review and maintenance of pertinent codes table; 4.2. Manage and evaluate the nationwide implementation of the TRU Program and Registration Processes Improvement Program of the Bureau; 4.3. Resolve TRU/registration-related issues and problems elevated by the Regional and District Offices; 4.4. Consolidate and evaluate the TRU and registration-related reports; 4.5. Coordinate all TRU and taxpayer registration-related activities with concerned offices; and 4.6. 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. TAcSaC (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue Approved: (SGD.) JOSE T. PARDO Secretary of Finance ATTACHMENT BIR Organizational Structure