Statement of Functions of the Management and Planning Service Including the Divisions Under it Down to Section Level

June 30, 1995 REVENUE ADMINISTRATIVE ORDER NO. 2-95 SUBJECT : Statement of Functions of the Management 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 organizational structure and the detailed functions of the Management and Planning Service pursuant to Executive Order (EO) No. 132 dated October 26, 1993 streamlining the Bureau and as implemented under Revenue Administrative Order (RAO) No. 4-93 dated December 1, 1993. II. ORGANIZATION: The Management and Planning Service shall be composed of the following divisions and respective sections: A. Planning Division 1. Strategic Planning Section 2. Work Planning Section 3. Accomplishment Reporting Section 4. Special Projects Section B. Management Division 1. Organization Development and Manpower Planning Section 2. Systems Review Section 3. Forms Design Section 4. Management Control Section 5. Special Projects Section C. Statistics Division 1. Statistical Surveys and Research Section 2. Data Processing and Analysis Section 3. Forecasting and Evaluation Section 4. Revenue Monitoring and Reporting Section D. Public Information and Education Division 1. Publications Section 2. Public Assistance Section 3. Public Information Section 4. Audio/Video Section E. International Tax Affairs Division 1. Foreign Service Posts Section 2. International Tax Policy Section 3. Tax Advisory Section 4. Competent Authority and Exchange of Information Section III. FUNCTIONS: MANAGEMENT AND PLANNING SERVICE shall : 1. Perform staff, advisory and consultative functions relative to strategic and annual work planning, program and project development, management improvement services, taxpayer information, education and assistance, public affairs, statistical analysis, internal tax affairs and policy matters; 2. Develop and recommend policies, standards, guidelines and procedures relative to the abovementioned functions; 3. Monitor and evaluate the implementation of activities and work relative to the abovementioned functions; 4. Coordinate with concerned affected offices; and 5. Perform such other related functions as may be assigned. A. PLANNING DIVISIONS shall : 1. Develop and recommend policies, standards, guidelines and procedures relative to the Bureau's strategic and work planning activities and accomplishment reporting related thereto; 2. Monitor and evaluate the implementation of activities and works relative to the abovementioned functions; 3. Coordinate with other BIR and/or external offices relative to the abovementioned functions; 4. Conduct studies and undertake projects relative to the abovementioned functions; and 5. Perform such other related functions as may be assigned. A-1. Strategic Planning Section shall : 1. Develop and recommend policies and directions relative to the Bureau's strategic planning activities; 2. Coordinate with other BIR and/or external offices in order to identify the BIR's strengths, weaknesses, opportunities and threats that would enable the BIR to respond effectively to environmental change on an ongoing basis; 3. Conduct a periodic review of the BIR Tax Administration Strategic Plan and incorporate updates, if necessary; 4. Design and conduct surveys and studies to obtain data and information for use in strategic planning and policy formulation; 5. Maintain the Manual on Strategic and Work Planning Process; and 6. Perform such other related functions as may be assigned. A-2. Work Planning Section shall : 1. Develop and recommend standards, guidelines and procedures relative to the BIR annual work planning activities; 2. Coordinate, assist and monitor the preparation of work plans of other BIR offices; 3. Consolidate and analyze the work plans submitted by the other BIR offices; 4. Formulate and recommend guidelines and procedures on the evaluation and feedback relative to the attainment of work plans of other BIR offices; 5. Analyze accomplishment reports on the different work programs submitted by the other BIR offices and prepare exception reports relative thereto; 6. Prepare and update the BIR Calendar of Events based on submitted Work Plans; 7. Maintain the Manual on Conduct of Meetings and Seminars; and 8. Perform such other related functions as may be assigned. A-3. Accomplishment Reporting Section shall : 1. Develop and recommend standards, guidelines and procedures in the preparation of accomplishment reports relative to work plans; 2. Prepare reports on the compliance of the other offices of BIR relative to the work planning process and accomplishment reporting; 3. Consolidate the accomplishment reports submitted by other BIR offices; 4. Prepare the BIR monthly accomplishment report and other management reports that may be required by internal and external offices; 5. Prepare the monthly digest of all revenue issuances for distribution to other offices of the BIR; and 6. Perform such other related functions as may be assigned. A-4. Special Projects Section shall : 1. Conduct studies to evaluate the cost, benefits and impact of existing or proposed policies, strategies and programs identified in the course of SWOT analysis; 2. Liaise with other internal and external offices in the conduct of their research, census and/or surveys related to taxation; 3. Coordinate the preparation of the BIR Annual Report; 4. Provide technical support to inter-agency projects; and 5. Perform such other related functions as may be assigned. B. MANAGEMENT DIVISION shall : 1. Develop and recommend policies, standards, guidelines and procedures relative to management improvement services, forms design, organization development and manpower planning; 2. Monitor and evaluate the implementation of activities and works relative to the abovementioned functions; 3. Coordinate with all BIR and/or external offices relative to the abovementioned functions; 4. Conduct studies and undertake projects relative to the abovementioned functions; and 5. Perform such other related functions as may be assigned. B-1. Organization Development and Manpower Planning Section shall : 1. Develop standards for the manpower plan; 2. Define organizational issues and concerns; 3. Study the organizational structure needed to bring about desired improvements; 4. Provide technical assistance to other BIR offices in the development of their organizational, functional and manpower requirements; 5. Maintain the Manual on Organization Review and Manpower Planning; and 6. Perform such other related functions as may be assigned. B-2. Systems Review Section shall : 1. Undertake regular management audit of systems being implemented by offices falling under the Resource Management Group to insure compliance with prescribed policies and procedures; 2. Identify flaws and weaknesses in existing resource-related and administrative systems and prepare recommendations for corrective action by the offices concerned; 3. Provide technical assistance to other Bureau units on matters related to methods and procedures; 4. Review compliance with the general standards set for style and format of internal management documents; 5. Maintain the Manuals on Project Management with Completed Staff Work, Internal Document Management and Reporting, and Management Audit Procedures; and 6. Perform such other related functions as may be assigned. B-3. Forms Design Section shall : 1. Review upon recommendation of the Forms Committee existing forms to determine their current applicability and relevance and recommend for their revision, consolidation or deletion; 2. Design and/or revise forms for review and approval of the Forms Committee; 3. Prepare necessary orders implementing the use of new and/or revised forms or declaring certain forms obsolete; 4. Act as Secretariat of the Forms Committee; 5. Provide assistance to other BIR offices in the development of forms that will suit their particular needs; 6. Take charge in numbering the forms in accordance with the prescribed guidelines and maintain a system of control over all numbered forms; 7. Process all request for bidding and/or for printing of BIR forms originating from other BIR offices; 8. Maintain the Manual on Forms Review and Procurement; and 9. Perform such other related functions as may be assigned. B-4. Management Control Section shall : 1. Conduct inspection of all delivered goods and services procured by the Bureau falling within the responsibility of the reconstituted Inspection and Acceptance Committee in the National Office; 2. Process all pre-repair inspection as well as inspection and acceptance reports falling within the responsibility of the reconstituted Inspection and Acceptance Committee in the National Office; 3. Maintain the Manual on Inspection and Acceptance Procedures; and 4. Perform such other related functions as may be assigned. B-5. Special Projects Section shall : 1. Handle all work related to the various special projects assigned to the division; 2. Review and evaluate management-related reports such as Summary Report of Staff Meeting Discussions, etc., and undertake appropriate action thereon; 3. Take charge of all reports required for submission by the division; and 4. Perform such other related functions as may be assigned. C. STATISTICS DIVISION shall : 1. Develop and recommend policies, standards, guidelines and procedures relative to statistical information systems of the Bureau; 2. Monitor and evaluate the implementation of activities and works relative to the abovementioned functions; 3. Coordinate with concerned BIR and or external offices relative to the abovementioned functions; 4. Conduct surveys and undertake/participate in special studies to improve statistical reporting and information systems; 5. Formulate revenue forecasting and revenue goal allocation methodologies; and 6. Perform such other related functions as may be assigned. C-1. Statistical Surveys and Research Section shall : 1. Conduct statistical surveys related to tax administration; 2. Undertake and/or participate in special studies to improve the statistical information system; 3. Develop revenue estimates or forecasts on proposed tax measures; 4. Take charge of developing tax returns information system (e.g. statistics on individual and corporate incomes, industry profiles, and other similar data) in coordination with other BIR offices; 5. Conduct studies on tax compliance of certain types of taxpayers; 6. Design and supervise statistical quality control programs that have been established to assure the quality of statistical data; 7. Maintain the Manual on Survey Procedures; and 8. Perform such other related functions as may be assigned. C-2. Data Processing and Analysis Section shall : 1. Develop and maintain a centralized recording and reporting system on statistics pertaining to tax administration and collection; 2. Analyze and present relevant statistical data in organized forms for an effective management information system; 3. Provide statistical analysis for the BIR Annual Report and for other purposes; 4. Monitor and analyze explanation of drastic changes of collections from major type of tax by the RDOs; 5. Develop guidelines and techniques for the BIR operating units to understand and utilize statistical information; 6. Analyze data on tax returns filed by Revenue Regions and Revenue District Offices, by kind of return and in different organized forms to support the needs of top management in developing the tax returns information system and sampling designs; and 7. Perform such other related functions as may be assigned. C-3. Forecasting and Evaluation Section shall : 1. Formulate revenue forecasting methodologies and prepare projections on a short term basis; 2. Allocate the annual revenue goal by organizational unit, geographic subdivision, and by type of tax, by month, by quarter and by semester; 3. Conduct studies to evaluate the implementation of new tax measures; 4. Generate revenue estimates required by other BIR offices and other agencies of the government; 5. Make periodic evaluation of overall actual revenue collections compared to estimated revenue and analyze observed deviations; 6. Estimate and evaluate overall revenue effects of newly approved tax measures; 7. Maintain the Manuals on Tax Gap Determination and Revenue Forecasting and Allocation; and 8. Perform such other related functions as may be assigned. C-4. Monitoring and Revenue Reporting Section shall : 1. Monitor macro-economic indicators and prepare periodic reports on these; 2. Establish and update data bank on tax related data for collection performance reporting purposes; 3. Coordinate with NEDA-NSCB, NSO, BTR, BOC, DOF, BSP and other government offices regarding tax related statistical data; 4. Prepare, compile and/or revise the Alpha Tax Numeric Code; assign and update codes for new tax measures; and 5. Perform such other related functions as may be assigned. PUBLIC INFORMATION AND EDUCATION DIVISION shall : 1. Develop and recommend policies, standards, guidelines and procedures relative to the public affairs/relations, taxpayer information and service and the preparation of publications and audio-visual materials; 2. Monitor and evaluate the implementation of activities and works relative to the abovementioned functions; 3. Coordinate with other BIR and/or external offices relative to the abovementioned functions; 4. Develop, manage and evaluate public service advertisements and communication plan; and 5. Perform such other related functions as may be assigned. D-1. Publications Section shall : 1. Coordinate the printing and publication of the following: a. Philippine Revenue Journals (PRJ) b. Tax Calendars c. Primers or other information materials d. Training Materials for Taxpayer Service Courses 2. Coordinate the preparation of the mailing list and distribution of the abovementioned printed materials; 3. Maintain index of current and historical published documents; 4. Undertake photo coverage of major BIR activities; 5. Maintain the Manual on PRJ Printing and Publication; and 6. Perform such other related functions as may be assigned. D-2. Public Assistance Section shall : 1. Plan, develop and direct a comprehensive year-round taxpayer service program; 2. Provide guidance and procedures for dealing with all manner of assistance; 3. Conduct performance audit of district offices on their effectiveness of rendering public assistance; 4. Monitor and evaluate the district offices in carrying out taxpayer assistance functions; 5. Analyze and evaluate ways to improve rendering of taxpayer service; 6. Compile listings on most commonly asked questions from the public; 7. Conduct taxpayer perception surveys and prepare a monthly report relative thereto; 8. Maintain the Manual on Front Line Services; and 9. Perform such other related functions as may be assigned. D-3. Public Information Section shall : 1. Prepare Communications Plan for the BIR; 2. Monitor relevant issues affecting the BIR; 3. Maintain contacts with news media such as press, radio, television, news services, and other similar organizations; 4. Conduct public affairs activities such as answering queries, arranging interviews, reviewing articles, arranging news conferences, organizing public appearances, preparing news releases, fact sheets, and feature articles; 5. Provide daily newspaper clipping services; 6. Utilize print, radio and TV broadcast media for tax information campaigns; 7. Develop procedures and coordinate with other offices on the implementation of tax seminars involving private sectors; 8. Prepare tax deadline announcement/releases; 9. Maintain the Manual on Media Activities; 10. Coordinate with Training Division in conducting media seminars for BIR officials; 11. Coordinate with other offices on exhibits by functional areas; and 12. Perform such other related functions as may be assigned. D-4. Audio/Video Section shall : 1. Prepare video tapes, written materials, photos and biographical information of top officials; 2. Provide library and reference services; 3. Develop and produce audio/video materials in support of the tax administration program; 4. Produce programs and other audio/visual materials for public viewing or for broadcast purposes such as documentaries, spots or plugs; 5. Coordinate the preparation of TV/radio plugs/ advertisement materials; 6. Handle all official activities of the Bureau for audio/video purposes; and 7. Perform such other related functions as may be assigned. E. INTERNATIONAL TAX AFFAIRS DIVISION shall : 1. Develop and recommend policies, standards, guidelines and procedures related to international taxation and foreign service posts tax administration; 2. Monitor and evaluate the implementation of activities and works related to the abovementioned function; 3. Coordinate with other BIR offices and/or external offices relative to the abovementioned function; 4. Conduct studies and undertake projects relative to the abovementioned functions; and 5. Perform such other related functions as may be assigned. E-1. Foreign Service Posts Section shall : 1. Provide administrative support and other related services for the effective tax collection operations of the Foreign Service Posts and Office of the Revenue Attache/Representatives; 2. Monitor the tax collection performance of Foreign Service Posts and Office of the Revenue Attache/Representatives; 3. Serve as the central point of contact for all communications to and from Foreign Service Posts, Office of the Revenue Attache/Representatives; and the non-resident taxpayers; 4. Coordinate overseas tax information campaign activities; 5. Conduct performance audits of operations of Foreign Service Posts, Office of Revenue Attache/Representative; 6. Coordinate with the Department of Foreign Affairs on fiscal and administrative matters relative to collection operations of Foreign Service Posts; and 7. Perform such other related functions as may be assigned. E-2. International Tax Policy Section shall : 1. Develop, review, assess and monitor Philippine international tax policies, tax treaties and international agreements related to taxation; 2. Review, study and recommend amendments to the country's existing tax treaties and international agreements related to taxation; 3. Conduct studies and researches to prepare the Bureau for the changing environment in the international tax area; 4. Undertake as Secretariat all activities necessary during negotiation, conclusion, signing and ratification of tax treaties; 5. Provide comments and recommendations on proposed revenue issuances and revenue procedures affecting international tax matters; 6. Maintain the Manual on Tax Treaty Procedures; and 7. Perform such other related functions as may be assigned. E-3 Tax Advisory Section shall : 1. Advise government entities, tax practitioners, taxpayers and other personnel of the BIR on matters related to international taxation; 2. Provide support in the preparation of papers, speeches and briefing materials for meetings with foreign tax officials and other international associations; 3. Coordinate all activities concerning the visit of foreign dignitaries and tax officials and those concerning overseas seminars, trainings and conferences involving international taxation matters; 4. Perform such other related functions as may be assigned. E-4. Competent Authority and Exchange of Information Section shall : 1. Administer the Mutual Agreement provisions of tax treaties; 2. Administer the exchange of information process with tax treaty partners; 3. Prepare referrals to concerned offices regarding information provided by tax treaty partners; and 4. Perform such other related functions as may be assigned. IV. REPEALING CLAUSE: This Order supersedes all revenue issuances or portions thereof inconsistent herewith. V. EFFECTIVITY: This Order shall take effect immediately. RENE G. BAEZ Acting Commissioner