Statement of BIR Organization and Functions

July 1, 1975 REVENUE ADMINISTRATIVE ORDER NO. 08-75 SUBJECT : Statement of BIR Organization and Functions TO : All Internal Revenue Officers and Others Concerned In conformity with the BIR Reorganization Plan as provided in Presidential Decree No. 640, dated January 21, 1975, the attached Statement of BIR Organization and Functions is hereby issued for the guidance of all concerned. aisadc (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 APPROVED: ALFREDO PIO DE RODA, JR . Acting Secretary of Finance BIR ORGANIZATION AND FUNCTIONS MISSION The mission of the Bureau of Internal Revenue is to administer and enforce internal revenue laws and regulations. This includes communicating the requirements of the law to the public, enforcing the highest possible degree of voluntary compliance and maintenance of the highest degree of public confidence in the integrity and efficiency of the revenue service. POWERS AND DUTIES The powers and duties of the Bureau of Internal Revenue shall comprehend the assessment and collection of all internal revenue taxes, fees and charges and the enforcement of all forfeitures, penalties, and fines connected therewith, including the execution of judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts. It shall also give effect to and administer supervisory and police powers conferred to it by the National Internal Revenue Code and special tax laws. It shall formulate and implement policies and procedures which will result in a more efficient and economical tax collection, thru a careful and explicit balance between tax cases which are to be investigated by the regional offices and those thru the Central Office such as industry-by-industry investigations and tax fraud cases and implement such examination procedures as will simplify payments of tax liabilities of taxpayers such as the use of the package audit approach. ORGANIZATION The Bureau of Internal Revenue is organizationally a part of the Department of Finance. It is headed by the Commissioner of Internal Revenue. The Deputy Commissioner of Internal Revenue assists the Commissioner in the discharge of the latter's responsibilities. It consists of a Central Office and Field Service. The Central Office is basically confined to execution, direction and control, national policy formulation and program planning. The Field Service is divided into geographical operational areas. There are seventeen (17) regional offices and ninety-one (91) revenue districts spread over the country. Each regional office is headed by the Revenue Regional Director who is directly responsible to the Commissioner of Internal Revenue and the Deputy Commissioner of Internal Revenue. The Assistant Regional Director assists the Revenue Regional Director in the discharge of the latter's responsibilities. Each Revenue District is headed by a Revenue District Officer who acts under the immediate supervision of the Revenue Regional Director. FUNCTIONS A. 1. OFFICE OF THE COMMISSIONER OF INTERNAL REVENUE Establish policies and standards of the operation of the Bureau of Internal Revenue; exercise supervision and control over all staff services, divisions, regional offices and other units of the bureau; promulgate rules and regulations necessary to carry out bureau objectives, policies and functions; and perform other functions as may be provided by law. 2. OFFICE OF THE DEPUTY COMMISSIONER OF INTERNAL REVENUE Assist the Commissioner in formulating policies and standards of operation in the enforcement and administration of the provisions of the National Internal Revenue Code and other related statutes; in the supervision and control over all staff services, divisions, regional offices and other units of the bureau; in the planning, directing, coordinating and controlling programs and projects relative to all areas of tax operations and administration; and in providing executive leadership to the activities of the revenue service. 3. OFFICE OF THE ASSISTANT COMMISSIONER Assist the Commissioner and Deputy Commissioner in the discharge of their respective duties and responsibilities. a. PERFORMANCE CONTROL DIVISION 1. Plan, develop, direct and coordinate the overall program for the evaluation and appraisal of revenue officials and employees in the central and field offices taking into consideration the objectives, policies, plans and programs of the Bureau; 2. Establish standards and procedures necessary to carry out the evaluation and appraisal of the performance of revenue officials and employees; 3. Conduct an independent and continuing review and appraisal of all policies, plans, procedures and operational activities of the Bureau of Internal Revenue and recommends measures for the improvement of the same; cdta 4. Review all kinds of tax cases (both current and closed) in the central and field offices to assure uniformity of action and maintain a high standard of tax enforcement; 5. Conduct review of audit examination and investigation techniques and procedures to determine their effectiveness; 6. Coordinate with the Inspection Service and other investigating units of the Bureau and Law Enforcement Agencies in the gathering of information involving conduct, integrity and performance of Bureau personnel; 7. Review cases on personnel performance for the Commissioner or Deputy Commissioner; 8. Prepare required reports and recommendations to the Commissioner and the Deputy Commissioner for a more effective, efficient and economic performance of revenue officials and employees; and 9. Perform such other related duties and responsibilities as may be assigned by the Commissioner and the Deputy Commissioner. b. TAX FRAUD DIVISION 1. Administer the tax fraud investigation program of the Bureau through the enforcement of the penal provisions of the National Internal Revenue Code and other related statutes and recommend policies and plans for the effective conduct of all tax fraud investigation; 2. Develop, evaluate and prepare manuals on standard operating procedures, methods and techniques in the investigation of tax fraud cases for the use and/or guidance of fieldmen doing tax fraud investigation work; 3. Develop cases of tax violations for criminal prosecution, except those involving fake BIR accountable forms, smuggling and other syndicated crimes, any data or information on any of which should be referred to the Intelligence Division for appropriate action. 4. Review and analyze reports of suspected tax fraud cases referred by examiners to determine whether criminal prosecution is warranted or not; 5. Conduct continuing analysis and appraisal of actions recommended or taken in tax fraud cases to improve the determination and apprehension of such cases; 6. Gather, collate, evaluate and investigate information concerning tax fraud matters, provided that any data or information on fake BIR accountable forms, smuggling and other syndicated crimes shall be referred to the Intelligence Division for appropriate action; 7. Coordinate and evaluate tax fraud investigation activities with other units of the Bureau and other government agencies; 8. Develop training guides for personnel relating to tax fraud investigation work; and 9. Perform such other function as may be assigned by the Commissioner. c. INTELLIGENCE DIVISION 1. Develop policies and work programs relating to the conduct of intelligence work of the Bureau; 2. Set up standards, guidelines and procedures for the effective conduct of intelligence work; 3. Gather, collate, evaluate and investigate information from all sources relating to smuggling, fake receipts, cigarette strip stamps, science stamps, etc., and to smuggling and other syndicated crimes. 4. Conduct investigation of all suspected violators of the National Internal Revenue Code and related statutes; 5. Undertake sleuthing, detection, and apprehension work and, if necessary, conduct full investigation with a view to assessing and collecting internal revenue taxes due and, if warranted by circumstances, cause criminal prosecution of the case; 6. Secure search warrants and gather documents and articles necessary in the prosecution of tax evaders or in the assessment and collection of internal revenue taxes; 7. Coordinate and evaluate intelligence activities of the Bureau with other units; 8. Keep an accurate and complete records of all proceedings regarding investigations conducted; 9. Keep custody of evidences gathered in its investigation work; and 10. Perform such other functions as may be assigned by the Commissioner of Internal Revenue. d. INTERNATIONAL OPERATIONS DIVISION 1. Develop policies and programs relating to tax treaty negotiations, tax conventions, and the assessment and collection of taxes from citizens receiving income or doing business abroad and from non-resident aliens depriving income from the Philippines; 2. Supervise the activities of revenue attaches and representatives abroad; 3. Establish policies, standards, guidelines, and procedures for the assessment and collection of internal revenue taxes from the abovementioned taxpayers; 4. Process and audit all tax returns coming from abroad; 5. Determine and analyze problems on the filing of tax returns and collection of Philippine taxes abroad, and recommend solutions thereto; 6. Collate and analyze data and information on Philippine citizens deriving income from abroad; and 7. Perform such other functions as may be assigned by the Commissioner of Internal Revenue. e. INVESTMENT INCENTIVES DIVISION 1. Administer the investment incentives program of the Bureau; 2. Recommend policies and set up standards and procedures relative to the processing and verification of all applications for the grant of incentives, exemptions and tax credits of taxpayers applying for registration or are registered with the Board of Investment and other agencies of the government; 3. Conduct investigation and verification of the tax returns, books of accounts and other records of all taxpayers applying for registration or are registered with the Board of Investments; 4. Maintain a continuing and effective liaison between the Board of Investments and the Bureau of Internal Revenue; 5. Attend to and act on tax problems arising out of the operations of the Export Processing Zone Authority; 6. Perform such other functions as may be assigned by the Commissioner of Internal Revenue. f. AGRICULTURE, AND NATURAL RESOURCES DIVISION 1. Develop policies and work programs relating to the assessment, audit and investigation of industries dealing in agricultural products and natural resources. 2. Set up guidelines, procedures and techniques relating to the investigation of said industries. 3. Establish standards of work performance relating to audit investigation of said industries. 4. Conduct field audit of tax returns of industries dealing in agricultural products and natural resources in coordination with field service offices. 5. Perform such other functions as may be assigned by the Commissioner of Internal Revenue. g. FINANCING, REAL ESTATE AND TRANSFER TAX DIVISION 1. Develop policies and work programs relating to the assessment, audit and investigation of businesses dealing on financing, real estate, subdivisions and transfers of property; 2. Set up guidelines, procedures and techniques relating to the investigation of said businesses and transfers of property; 3. Establish standards of work performance relating to audit investigation of said businesses and transfers of property; 4. Conduct field audit of tax returns of said businesses in coordination with field service offices; and 5. Perform such other functions as may be assigned by the Commissioner of Internal Revenue. h. MANUFACTURING DIVISION 1. Develop policies and work programs relating to the assessment, audit and investigation of manufacturing industries; 2. Set up guidelines, procedures and techniques relating to the investigation of said industries; 3. Establish standards of work performance relating to audit investigation of said industries; 4. Conduct field audit of tax returns of manufacturing industries in coordination with field service offices; and 5. Perform such other functions as may be assigned by the Commissioner of Internal Revenue. i. SERVICES & MISCELLANEOUS TAX DIVISION 1. Develop policies and work programs relating to the assessment, audit and investigation of public utilities, educational, religious orders, motion picture, professionals and other miscellaneous taxes; 2. Set up guidelines, procedures and techniques relating to the investigation of the abovementioned businesses; 3. Establish standards of work performance relating to audit investigation of said businesses; 4. Conduct field audit of tax returns of the abovementioned businesses in coordination with field offices; and 5. Perform such other functions as may be assigned by the Commissioner of Internal Revenue. cdti 4. ASSESSMENT SERVICE (1) Perform staff, advisory and consultative functions relating to tax assessment except specific tax; (2) Formulate and recommend policies, guidelines, standards and procedures relative to assessment activities; (3) Review and evaluate performance of the field service relating to assessment activities to determine adherence to policies, procedures and standards; (4) Direct and supervise the activities of the Direct Taxes Division, Indirect Taxes Division and Withholding Tax Division; (5) Exercise technical supervision over the field service offices on assessment matters; and (6) Perform such other related functions as may be assigned by the Commissioner of Internal Revenue . a DIRECT TAX DIVISION 1. Develop policies and work programs relating to the assessment of direct taxes; 2. Set up guidelines, procedures and techniques relating to direct tax assessment operations; 3. Establish standards of work performance relating to direct tax assessment activities; 4. Evaluate assessment operations on direct taxes to determine adherence to standards, guidelines and procedures; 5. Determine and analyze assessment problems on direct taxes and recommend solutions thereto; 6. Conduct continuing evaluation, and analyze existing assessment programs, procedures, guidelines and standards on direct taxes for possible improvement; 7. Coordinate the uniform application of laws and regulations on direct taxes; 8. Develop work methods and techniques for the conduct of audit and review of direct tax cases; and 9. Perform such other functions as may be assigned by the Service Head. b. INDIRECT TAX DIVISION 1. Develop policies and work programs relating to the assessment of indirect taxes; 2. Set up guidelines, procedures and techniques relating to indirect tax assessment operations; 3. Establish standards of work performance relating to indirect tax assessment activities; 4. Evaluate assessment operations on indirect taxes to determine adherence to standards, guidelines and procedures; 5. Determine and analyze assessment problems on indirect taxes and recommend solutions thereto; 6. Conduct continuing evaluation, and analyze existing assessment programs, procedures, guidelines and standards on indirect taxes for possible improvement; 7. Coordinate the uniform application of laws and regulations on indirect taxes; 8. Develop work methods and techniques for the conduct of audit and review of indirect tax cases; and 9. Perform such other functions as may be assigned by the Service Head. c. WITHHOLDING TAX DIVISION 1. Develop policies and work programs relating to withholding taxes on wages and withholding taxes from contractors under Republic Act 1051; 2. Set up guidelines, procedures and techniques relating to withholding tax operations; 3. Establish standards of work performance relating to withholding tax assessment activities; 4. Evaluate assessment operations on withholding taxes to determine adherence to standards, guidelines and procedures; 5. Determine and analyze assessment problems on withholding taxes and recommend solutions thereto; 6. Conduct continuing evaluation, and analyze existing assessment programs, procedures, guidelines and standards on withholding taxes for possible improvement; 7. Coordinate the uniform application of laws and regulations on withholding taxes; 8. Develop work methods and techniques for the conduct of audit and review of withholding taxes; and 9. Perform such other functions as may be assigned by the Service Head. 5. SPECIFIC TAX SERVICE (1) Perform staff, advisory and consultative functions relating to specific taxes; (2) Formulate and recommend policies, guidelines, standards and procedures relative to specific tax; (3) Review and evaluate performance of the field service relating to specific tax to determine adherence to policies, procedures and standards; (4) Direct and supervise the activities of the Manufactured Tobacco Tax Division, Alcohol Tax Division, Gasoline & Miscellaneous Specific Taxes Division and the Tobacco Inspection Division; (5) Exercise technical supervision over the field service offices on specific taxes; and (6) Perform such other related functions as may be assigned by the Commissioner of Internal Revenue. a. MANUFACTURED TOBACCO TAX DIVISION 1. Plan and develop policies and programs relating to the specific taxes on cigars, cigarettes and other manufactured products of tobacco; 2. Set up procedures and guidelines for the assessment of manufactured tobacco products and for the permissive functions relating thereto; 3. Establish standards of work performance for the assessment and inspection activities thereof; cdt 4. Evaluate assessment and inspection operations to determine adherence to standards, guidelines and procedures; 5. Determine and analyze specific tax problems relating to manufactured tobacco taxes, and recommend solutions thereto; 6. Conduct continuing evaluation and analysis of existing programs, procedures and standards on the assessment and inspection operations on manufactured tobacco products for possible improvement; 7. Coordinate the uniform application of laws, regulations and guidelines on specific taxes on manufactured tobacco products; 8. Develop work methods and techniques for the conduct of audit and review of specific tax cases on manufactured tobacco products; and 9. Perform such other functions and related tasks as may be assigned by the Service Head. b. ALCOHOL TAX DIVISION 1. Plan and develop policies and programs relating to the assessment of specific taxes on alcohol products; 2. Set up procedures and guidelines for the assessment of taxes on alcohol products; 3. Establish standards of work performance for the assessment and inspection activities pertaining to alcohol products; 4. Evaluate assessment and inspection operations on alcohol products subject to specific tax to determine adherence to standards, guidelines and procedures; 5. Determine and analyze tax problems relating to alcohol products and recommend solutions thereto; 6. Conduct continuing evaluation and analysis of existing programs, procedures and standards pertaining to alcohol products for possible improvement; 7. Develop work methods and techniques for the audit and review of taxes on alcohol products; and 8. Coordinate the uniform application of tax laws and regulations on alcohol products; and 9. Perform such other functions as may be assigned by the Service Head, c. GASOLINE & MISCELLANEOUS SPECIFIC TAXES DIVISION 1. Plan and develop policies and programs relating to the assessment of specific taxes on gasoline, lubricating oils, cinematographic films and other articles subject to specific tax other than leaf, manufactured tobacco, and alcohol products; 2. Set up procedures and guidelines for the assessment of the abovementioned selected commodities subject to specific taxes; 3. Establish standards of work performance for the assessment and inspection activities thereof; 4. Evaluate assessment and inspection operations on the abovementioned selected commodities subject to specific taxes to determine adherence to standards, guidelines and procedures; 5. Determine and analyze problems relating to the abovementioned specific taxes and recommend solutions thereto; 6. Conduct continuing evaluation and analysis of existing programs, procedures and standards on the assessment and inspection operations of the abovementioned commodities subject to specific taxes for possible improvement; 7. Coordinate the uniform application of laws, regulations and guidelines on the abovementioned commodities; 8. Develop work methods and techniques for the audit and review of taxes on the abovementioned commodities subject to specific taxes; and 9. Perform such other functions and related tasks as may be assigned by the Service Chief. d. TOBACCO INSPECTION DIVISION 1. Plan and develop policies and programs relating to the assessment of inspection fees on leaf tobacco; 2. Set up the standards on the classification, grading, marking and packing of leaf tobacco for domestic sale, factory use or for export; 3. Establish standards of work performance for the assessment and inspection of leaf tobacco. 4. Evaluate assessment and inspection operations of leaf tobacco to determine adherence to standards, guidelines and procedures; 5. Determine and analyze problems on assessment and inspection of leaf tobacco and recommend solutions thereto; 6. Conduct continuing evaluation and analysis of existing programs, procedures and standards on assessment and inspection operations of leaf tobacco for possible improvement; 7. Coordinate the uniform application of laws, regulations and guidelines on tobacco inspection fees; 8. Develop work methods and techniques for the conduct of audit and review of leaf tobacco tax cases; and 9. Perform such other functions and related tasks as may be assigned by the Service Head. 5. COLLECTION SERVICE (1) Perform staff, advisory and consultative functions relating to collection matters; (2) Formulate and recommend policies, guidelines, standards and procedures relative to collection activities; (3) Review and evaluate performance of the field service relating to collection activities to determine adherence to policies, procedures and standards; (4) Direct and supervise the activities of the Receivable Accounts Division, Collection Enforcement Division and Delinquent Returns Division; (5) Exercise technical supervision over the field service offices on collection matters; and (6) Perform such other related functions as may be assigned by the Commissioner of Internal Revenue. a. RECEIVABLE ACCOUNTS DIVISION 1. Administer the tax accounts program of the Bureau; 2. Formulate and recommend policies and plans for the control and collection of deficiency tax assessments as well as the control of the tellering activities of the Bureau; 3. Develop, implement, evaluate, procedures and techniques in the control and collection of deficiency tax assessment and in the control of tellering activities; 4. Develop procedures and techniques for the issuance of tax clearance certificates; 5. Accept, process and screen applications for tax clearance, and issue the clearance certificates either for travel abroad or for domestic use; 6. Enforce rules and regulations in the correct preparation and timely submission of collection reports; 7. Coordinate its activities with the Collection Enforcement Division, Data Processing Center, and Accounting Division; 8. Maintain general ledger control of deficiency tax assessments made by the Bureau; keep and maintain individual ledger control of deficiency assessments involving the aggregate sum of P20,000 or over; 9. Keep and maintain a register of accounts under protest and an inventory list of receivable accounts; 10. Keep and maintain control of application of backpay certificates for payment of taxes, control of dishonored checks and tax credits applied in payment of taxes; 11. Exercise technical supervision over collection agents activities; and 12. Perform such other related functions as may be assigned by the Service Head. b. COLLECTION ENFORCEMENT DIVISION 1. Administer, implement and enforce the provisions of the National Internal Revenue Code, as amended, as well as other related statutes insofar as it pertain to and affect the seizure, garnishment, distraint, or levy of personal and/or real properties; 2. Plan and develop programs, methods procedures necessary for the effective enforcement and implementation of all laws and regulations affecting the functions of the division. 3. Coordinate with the other offices, divisions, services and/or other government entities for the proper and effective enforcement of the processes issued and/or actions taken against delinquent taxpayers. 4. Prepare and/or cause the issuance, service and/or execution of warrants of distraint or levy or writs of garnishment or enforce collection and/or settlement of delinquent taxes; 5. Supervise and coordinate the work of revenue seizure agents and other collection personnel performing service and/or execution of warrants and other legal processes. 6. Furnish notices of distraint, levy, garnishment, or liens to any person, office, or agency concerned, as well as post said notices in conspicuous places or such places as designated by law. 7. Keep and maintain a Register Book for warrants or writs issued, served and/or executed which should be kept up-to-date all the time, for statistical and control purposes. 8. Supervise the bidding or auction sale of properties placed under distraint or levy. 9. Gather, collect and evaluate data and/or information which may be necessary for statistical purposes, or in pursuing case falling within the jurisdiction of the division; and aisadc 10. Perform such other duties and/or functions as may be assigned by the Service Head. c. DELINQUENT RETURNS DIVISION 1. Administer the tax returns compliance program of the bureau; 2. Plan and develop guidelines, methods and procedures relating to the accounting, reporting, controlling and recording of delinquent returns for central and field offices; 3. Collate, evaluate and interpret delinquent tax returns data to aid in the formulation of collection policies; 4. Coordinate with the Data Processing Center in the preparation of information necessary for recording and controlling reports on delinquent returns; 5. Exercise technical supervision over field service on matters relating to delinquent returns; 6. Determine and analyze problems on delinquent returns cases and recommend solutions thereto; and 7. Perform such other functions and related tasks as may be assigned by the Service Head. 6. LEGAL SERVICE (1) Perform staff, advisory and consultative functions with respect to the interpretation of internal revenue laws and regulations and matters relative to appeals and prosecution of tax cases; (2) Supervise the preparation of drafts of proposed tax decrees or amendments to existing tax laws and the preparation of regulations, rulings and circulars; (3) Formulate and recommend policies, guidelines, standards and procedures on activities pertaining to legal work; (4) Review and evaluate performance of field service offices pertaining to legal work for adherence to policies, and procedures and standards; (5) Direct and supervise the activities of the Law Division, Litigation Division, Prosecution Division and Appellate Division; (6) Exercise technical supervision over the field service offices and legal matters; and (7) Perform such other related functions as may be assigned by the Commissioner of Internal Revenue. a. LAW DIVISION 1. Develop policies and programs relating to the implementation and administration of tax laws; 2. Draft proposed tax legislation; 3. Prepare rulings, opinions, regulations and circulars implementing all tax laws; 4. Prepare digests of rulings for dissemination; 5. Evaluate legal activities to determine adherence to standards, guidelines and procedures; 6. Determine and analyze legal problems and recommend solutions thereto; 7. Conduct continuous study and research for the purpose of determining the flaws of existing tax laws and prepare recommendation for the improvement thereof; 8. Coordinate the uniform application of laws, regulations and court decisions; 9. Develop work methods and techniques for the conduct of legal operations; and 10. Perform such other functions as may be assigned by the Service Head. b. LITIGATION DIVISION 1. Develop policies, plans, programs and procedures relating to litigation work on violations of the National Internal Revenue Code and related statutes; 2. Set up procedures and guidelines for the preparation of pleadings, briefs, and memoranda; 3. Evaluate litigation activities to determine adherence to policies, guidelines and procedures; 4. Determine and analyze litigation problems and recommend solutions thereto; 5. Conduct continuing evaluation and analyze existing litigation programs, procedures, guidelines and standards for possible improvement; 6. Develop work methods and techniques for the conduct of litigation activities; and 7. Perform such other functions as may be assigned by the Service Head. c. PROSECUTION DIVISION 1. Administer the criminal prosecution program of the Bureau; 2. Develop, coordinate and implement policies, plans, projects and procedures relating to criminal prosecution of violators of the National Internal Revenue Code and related statutes; 3. Represent the Commissioner of Internal Revenue before fiscals and other prosecutors in cases involving criminal prosecution of tax evaders and violators; 4. Coordinate its functions with other units of the Bureau and government agencies in the criminal prosecution of violators of the internal revenue laws; 5. Study and undertake the criminal prosecution of erring revenue personnel; and 6. Perform such other functions as may be assigned by the Service Head. d. APPELLATE DIVISION 1. Administer the appellate program of the Bureau; 2. Develop, coordinate and implement policies, plans, programs and procedures relating to appellate work; 3. Set up procedures for administrative appeals on protested tax cases, claims for tax refunds or credits; 4. Act on appeals and protests of taxpayers on disputed tax cases; 5. Review actions taken by other units on all claims for refund or tax credits irrespective of amount (except refund of withholding taxes and corporate quarterly income taxes); 6. Conduct conferences with taxpayers to arrive at the correct assessment of tax liabilities; 7. Make recommendations covering all points of law and facts concerning any case handled or decided by the division; and 8. Perform such other related functions as may be assigned by the Service Head. 7. INSPECTION SERVICE (1) Perform staff, advisory and consultative functions relating to inspection activities; (2) Formulate and recommend policies, guidelines, standards and procedures relative to inspection activities; (3) Conduct an independent continuing review and appraisal of the activities of employees as a basis for recommending to management the necessary procedures; (4) Direct and supervise the activities of the Internal Security Division and the Fiscal Control Division; (5) Exercise technical supervision over inspection activities in the field services; and (6) Perform such other related functions as may be assigned by the Commissioner of Internal Revenue. a. INTERNAL SECURITY DIVISION 1. Administer the internal security program of the bureau; 2. Set up standards, guidelines and procedures for the investigation of administrative cases; 3. Gather and collate data or evidence needed for administrative investigation purposes; 4. Evaluate evidences, confer with witnesses and secure affidavits for prosecution of administrative cases; 5. Conduct on the spot detection and apprehension in relation to the character and conduct of revenue personnel; 6. Undertake character and background investigation of prospective employees; 7. Investigate complaints against revenue employees; and 8. Perform such other functions as may be assigned by the Service Head. b. FISCAL CONTROL DIVISION 1. Administer the fiscal control program of the bureau; 2. Plan, develop and coordinate fiscal control policies, programs and procedures; 3. Conduct an independent continuing review and appraisal of all fiscal and financial operations of the bureau; 4. Determine whether all revenues collected are duly accounted for; 5. Conduct spot-check on cash and property accountability of collection agents and cash clerks; and 6. Perform such other related functions as may be assigned by the Service Head. 8. FINANCIAL AND MANAGEMENT SERVICE (1) Perform staff, advisory and consultative functions relative to budgeting, financial control and management improvement; (2) Formulate and recommend policies, programs, guidelines, standards and procedures for financial and management service activities; (3) Review and evaluate performance of field service for adherence to policies, procedures and standards; (4) Direct and supervise the activities of the Budget Division, Management Division, Accounting Division, Tax Information and Education Division and the Career Development Division; (5) Exercise technical supervision over field service offices on financial and management matters; and (6) Perform such other related functions as may be assigned by the Commissioner of Internal Revenue. a. BUDGET DIVISION 1. Develop and improve budgetary methods, procedures and justifications; 2. Provide, subject to budgetary ceilings, fund estimates of the bureau's operation, plans and programs; 3. Assist management in the presentation of the bureau's budgetary estimates before administrative and legislative bodies; 4. Provide guidelines, standards, and technical assistance in the application and utilization of budgetary methods and the budget system; 5. Prepare annual financial work plans; 6. Allocate available funds to programs on the basis of approved guidelines and priorities; 7. Issue allotment advice in support of the fund requirements for the conduct of the operations under each program; 8. Prepare financial reports for management guidance and as required by higher authorities; and 9. Perform such other functions as may be assigned by the Service Head. b. MANAGEMENT DIVISION 1. Develop, plan and program objectives relative to management improvement in the Bureau; 2. Examine the administrative organization and make recommendations for improvement; 3. Maintain and update the bureau's organization and other manuals; 4. Undertake regular management surveys of organizational structure, manpower, and operations; 5. Review existing methods, procedures, administrative systems, and make recommendations for improvement; 6. Develop new and improved management systems; 7. Exercise staff supervision over the implementation of such improvements, and provide training in the use of the system; 8. Develop staffing standards and manpower requirements; 9. Review internal control system for safeguarding money and property to ascertain weaknesses and deficiencies requiring correction; and 10. Prepare the manual report of the bureau and such other management reports as may be required; and cdt 11. Perform such other functions as may be assigned by the Service Head. c. ACCOUNTING DIVISION 1. Advice management on financial matters; 2. Prepare and submit financial reports to management and other government departments and agencies authorized to receive such reports; 3. Maintain accounting records and books of accounts to reflect accurate and current financial information required by existing accounting and auditing rules and regulations and by management; 4. Maintain accounting controls for collections and allotments; 5. Determine and pay regular, special, and other allotments, etc.; 6. Certify to the availability of funds; 7. Obligate funds and issue treasury warrants to liquidate obligations; 8. Set up guidelines and procedures for the preparation of accounting reports and statements; 9. Determine and analyze accounting problems and recommend solutions thereto; 10. Process all vouchers and warrants; and 11. Perform such other functions as may be assigned by the Service Head. d. TAX INFORMATION AND EDUCATION DIVISION 1. Set up standards, guidelines, and procedures for tax education and dissemination of tax information; 2. Determine and analyze public attitudes towards revenue service policies and programs and undertake continuing studies to intensify tax consciousness and to attain the highest degree of voluntary compliance to tax laws and regulations; 3. Evaluate tax information and education activities to determine adherence to standards, guidelines and procedures; 4. Conduct continuing evaluation and analyze existing tax information and education programs, procedures, guidelines, and standards for possible improvement; and 5. Perform such other functions as may be assigned by the Service Head. e. CAREER DEVELOPMENT DIVISION 1. Develop, plan, evaluate and execute the Training Program of the Bureau; 2. Set up guidelines and procedures for the training and development of revenue personnel; 3. Conduct researches and studies to determine training needs as well as the most effective and economical training techniques and methods for revenue personnel; 4. Coordinate with other training units of the government as regards the most recent trends on training requirements and techniques; 5. Take charge of the Central Office Library; and 6. Perform such other related functions as may be assigned to it. 9. ADMINISTRATIVE SERVICE (1) Perform staff, advisory and consultative functions to provide economical, efficient and effective service relative to personnel, equipment and supplies, records and other general services; (2) Formulate and recommend policies, guidelines, standards and procedures on administrative services; (3) Review and evaluate performance for adherence to administrative policies, procedures and standards; (4) Direct and supervise the activities of the Personnel Division, General Services Division, Accountable Forms Division, Property Division and Records Division; (5) Exercise technical supervision over field service offices on administrative matters; and (6) Perform such other related functions as may be assigned by the Commissioner of Internal Revenue. a. PERSONNEL DIVISION 1. Plan, develop and execute the personnel policies and programs of the bureau regarding recruitment, selection, placement, promotion, employee welfare and benefits; 2. Set up standards, procedures and guidelines for personnel selection, placement, classification and pay, performance rating, employee relations and welfare services; 3. Set up standards, procedures and guidelines for hearing of administrative cases against employees; 4. Prepare and recommend decisions on administrative cases after due hearings; 5. Determine and analyze personnel management problems and recommend solutions thereto; 6. Conduct continuing evaluation and personnel management activities to determine adherence to standards, guidelines and procedures; 7. Disseminate information on Civil Service Commission rulings and civil court decisions concerning employee conduct and disciplinary action; and 8. Perform such other related functions as may be assigned by the Service Head. b. GENERAL SERVICES DIVISION 1. Provide general service activities which includes cashiering, bonding, janitorial, building maintenance, printing, mailing, and the repair of motor vehicles; cdta 2. Set up procedures and guidelines for the payment of payrolls and vouchers, maintenance of buildings, distribution of issuances and correspondence, and the printing thereof whenever necessary; 3. Determine and analyze general services problems and recommend solutions thereto; 4. Provide essential housekeeping support activities to operating units in the Central Office; 5. Take charge of the printing, duplication, binding, mailing and/or distribution of reports, issuances, other publications, and correspondence; and 6. Perform such other functions as may be assigned by the Service Head. c. ACCOUNTABLE FORMS DIVISION 1. Supervise and control the printing, custody and distribution of all internal revenue strip stamps, official labels, miscellaneous stamp, denoting payment of specific tax, documentary stamps, official receipts, residence certificates, tax payment acceptance orders, and such other accountable forms being used for internal revenue purposes; 2. Verify all particulars stated in the invoices or packing lists of the printing companies, here and abroad, regarding documentary stamps and other accountable forms received; 3. Supervise the counting and packing of strip stamps for delivery to the Bureau of Printing for necessary surcharging or superimposition thereon as the need therefor arises in emergency cases; 4. Issue strip stamps, official labels, documentary stamps and other accountable forms from the stock upon presentation of properly accomplished requisition and/or issue vouchers duly approved by proper authorities; 5. Keep complete and accurate records of the quantities, amounts, denominations and/or inclusive serial numbers, if any, of strip stamps, official labels, documentary stamps and other accountable forms placed in or removed from the vaults; and 6. Perform such other functions as may be assigned by the Service Head, d. PROPERTY DIVISION 1. Set up standards, procedures and guidelines for the management of properties, equipment, supplies, confiscated articles and forfeited properties; 2. Conduct continuing evaluation and analyze existing property, equipment, and supply management procedures, guidelines and standards for possible improvements; 3. Procure, store, and distribute supplies and equipment, and take periodic inventories of the same; 4. Develop policies on stock levels particularly on consumable supplies; 5. Determine and analyze property, equipment, and supply management problems and recommend solutions thereto; and 6. Perform such other functions as may be assigned by the Service Head, e. RECORDS DIVISION 1. Act as official repository of all records and archives of the Bureau other than records on personnel, accounting, and data processing; 2. Control the numbering of administrative issuances; 3. Set up standards, guidelines, and procedures for the maintenance, control, and disposition of records in the field service offices and administer the same in the Central Office; 4. Conduct continuing evaluation and analyze existing records management procedures, guidelines, and standards for possible improvements; 5. Determine and analyze records management problems and recommend solutions thereto; and 6. Perform such other functions as may be assigned by the Service Head. 10. DATA PROCESSING CENTER (1) Perform staff, advisory and consultative functions relative to the mechanization and services of the operational and data processing requirements of the bureau; (2) Formulate and administer policies, guidelines, standards, systems and procedures for the automatic data processing of internal revenue data for the achievement of an effective and efficient tax administration; (3) Compile and process returns, receipts, accounts receivables and other internal revenue documents; (4) Keep subsidiary records of internal revenue assessments and collection; (5) Develop and maintain a national taxpayer master file and a taxpayer account number system; (6) Develop statistical standards and procedures for the compilation and analysis of internal and external data to provide an effective management guide; (7) Consolidate the statements of assets, liabilities and networth and analyze the data thereon; (8) Direct and supervise the activities of the System and Programming Division, Document Verification and Control Division, Machine Operations Division and Statistical Division; and (9) Perform such other related functions as may be assigned by the Commissioner of Internal Revenue. a. SYSTEMS AND PROGRAMMING DIVISION 1. Develop and design automatic data processing (ADP) systems; 2. Undertake the preparation, maintenance, and documentation of computer processing programs, executive, and applied software programs, and run guides; 3. Conduct EDP feasibility studies on new applications in coordination with the Management Division for the most economical procedure in achieving and results; cdti 4. Prepare and maintain manuals on data processing operations; 5. Prepare ADP standards, guidelines, procedures, and instructions; 6. Interpret and analyze all designed systems and develop computer programs; 7. Undertake systems acceptability tests; 8. Determine and analyze ADP problems and recommend solutions thereto; 9. Conduct a continuing evaluation and analyze existing ADP systems and procedures for possible improvement; and 10. Perform such other functions as may be assigned by the Service Head. b. DOCUMENT VERIFICATION AND CONTROL DIVISION 1. Prepare source documents for transcription of data into computer acceptable media; 2. Set up procedures and guidelines for the batching, screening, analysis, coding, and controlling of tax returns and other source documents; 3. Verify data and information from source documents; 4. Determine accuracy and completeness of input and output data and information; 5. Maintain and update the national tax register and inform field offices of changes therein; 6. Keep and maintain subsidiary records of internal revenue assessments and collections; 7. Control incoming and outgoing documents, correspondence and reports; 8. Undertake general services functions for the Center; and 9. Perform such other functions as may be assigned by the Service Head. c. MACHINE OPERATIONS DIVISION 1. Transcribe data into computer acceptable media and for electronic data processing machines operations; 2. Plan and schedule machine runs and applications based on established priorities; 3. Operate computer and auxiliary machines for processing data and information; 4. Determine and analyze EDP operations problems and recommend solutions; and 5. Perform such other functions as may be assigned by the Service Head. d. STATISTICAL DIVISION 1. Develop and prescribe the nature and content of statistical reports and information bearing on revenue administration and operation; 2. Analyze statistical data on revenue collections; 3. Make statistical projections for decision-making and action; 4. Collate, analyze, and present relevant statistical data in an organized usable form in accordance with management needs; 5. Support management programs with needed statistical data and information; 6. Develop guidelines and techniques for the operating units to understand and utilize statistical information; 7. Undertake researches for better gathering, presentation, analysis, interpretation, and utilization of statistical data; and 8. Perform such other functions as may be assigned by the Service Head. B. 1. OFFICE OF THE REVENUE REGIONAL DIRECTOR (1) Administer and enforce internal revenue laws and regulations within the region; (2) Implement policies, plans, programs and rules and regulations of the Bureau in conformity with delegation of authority from the Commissioner of Internal Revenue; (3) Establish regional standards and programs to assure proper and effective implementation of service-wide policies and programs within the region; (4) Evaluate the effectiveness of bureau policies, programs, procedures and techniques in the region and advise the Central Office as to their need for revision to bring about improved revenue operations and service; (5) Provide economical, efficient and effective service to the people within the area in the administration of internal revenue taxes; (6) Implement public information and tax education policies and programs; (7) Coordinate with regional offices of other departments, bureaus and agencies within the region; (8) Coordinate with local government units in the region; and (9) Direct and supervise the activities of the Assessment Branch, Specific Tax Branch, Collection Branch, Legal Branch, Administrative Branch and all revenue district offices within the region; and (10) Perform such other functions as may be assigned by the Commissioner of Internal Revenue, ( MISSING PAGE OF BIR FILES ) 3. Supervise establishments manufacturing and/or dealing in articles subject to specific taxes and tobacco inspection fees; 4. Conduct investigative and surveillance activities of establishments manufacturing and/or dealing in articles subject to specific taxes and tobacco inspection fees; and 5. Perform such other functions as may be assigned by the Regional Director. c. COLLECTION BRANCH 1. Administer the collection activities in the region; 2. Keep and maintain an accurate and complete record of assessments and demands and report the status of the same to the Central Office; 3. Coordinate the activities of the collection units within the region in the collection of both current and delinquent accounts; 4. Enforce collection of taxes thru distraint and levy and/or garnishments; 5. Process and issue tax clearances; and 6. Perform such other functions as may be assigned by the Regional Director. d. LEGAL BRANCH 1. Provide legal advice and assistance in the assessment and collection of internal revenue taxes; 2. Issue legal opinions based on precedents and elevate to the Central Office cases for rulings or opinions where there are no established precedents; 3. Process request for refunds or tax credits and informers' reward cases; 4. Represent the Regional Director in the trial and hearing of litigation cases involving collection of taxes, contested assessments, refunds and the criminal prosecution of violators of the National Internal Revenue Code and related statutes, and of revenue officials and employees who committed irregularities; 5. Prepare pleadings, briefs and memoranda; 6. Study and recommend to the Regional Director the disposition of cases in accordance with the Statute of Limitation; and 7. Perform such other functions as may be assigned by the Regional Director. e. ADMINISTRATIVE BRANCH 1. Implement the policies and programs relating to the maintenance and disposition of records, property supplies, accountable forms, cash, confiscated and forfeited articles; 2. Act as custodian of regional records and issue certified true copies of records upon request; 3. Process voucher and other disbursement documents; 4. Keep accounts of special disbursements made; 5. Keep a complete and an accurate record of receipts and issues of accountable forms; 6. Record leaves of absences of employees of the region; 7. Implement policies and programs relating to public information and tax education; 8. Implement the policies and programs formulated in the Central Office relating to records and management; and 9. Perform such other functions as may be assigned by the Regional Director. cd 3. OFFICE OF THE REVENUE DISTRICT OFFICE (1) Enforce within the geographical jurisdiction of the district office the policies and programs promulgated by the regional office for the assessment and collection of all internal revenue taxes other than specific taxes and tobacco inspection fees; (2) Direct the field audit of tax returns in accordance with established policies; (3) Supervise the surveillance work for the apprehension of violators of the provisions of the National Internal Revenue Code other than those on specific taxes and tobacco inspection fees; (4) Review and forward assessment reports and such other reports as are required; (5) Assume responsibility for the collection of all internal revenue taxes within the revenue district; (6) Keep and update tax and other records of the district; and (7) Perform such other functions as may be assigned by the Regional Director. a. ASSESSMENT UNIT 1. Enforce within the district office the policies and programs promulgated by the field office for the assessment of all internal revenue taxes other than specific taxes and tobacco inspection fees; 2. Conduct field audit of tax returns in accordance with established policies; 3. Conduct surveillance work for the apprehension of violators of the provisions of the National Internal Revenue Code other than specific taxes and tobacco inspection fee; 4. Prepare assessment reports for review by the Revenue District Officer and approval of the Regional Director; and 5. Perform such other functions and related tasks as may be assigned by the Revenue District Officer. b. COLLECTION UNIT 1. Enforce the collection of all internal revenue taxes within the district; 2. Receive payments for taxes, fees, charges, permits, and other payments and issue receipts therefor; 3. Receive tax returns filed by taxpayers; 4. Prepare collection reports required by higher authorities; and 5. Perform such other functions and related tasks as may be assigned by the Revenue District Officer. c. ADMINISTRATIVE UNIT 1. Perform the housekeeping work for the revenue district; 2. Attend to personnel matters, general services, and requisition for supplies, accountable forms, and equipments; 3. Keep and maintain tax dockets, personnel records, communications and other records of the revenue district; 4. Keep an inventory of old records for possible disposition; and 5. Perform such other functions and related tasks as may be assigned by the Revenue District Officer.