CY 2022 BIR Priority Programs and Projects

January 13, 2022 REVENUE MEMORANDUM CIRCULAR NO. 10-2022 SUBJECT : CY 2022 BIR Priority Programs and Projects TO : All Internal Revenue Officials, Employees and Others Concerned Following almost a year and a half of considerable economic challenges and constraints brought about by the COVID-19 pandemic restrictions, it is imperative that concerted efforts be made by all government agencies and the private sector to develop and implement programs and projects that shall support the country's economic recovery. In this regard, this Circular is being issued to publish and disseminate the Bureau of Internal Revenue's Priority Programs and Projects for CY 2022. These endeavours, together with other continuing Programs and Projects, shall be implemented in line with the Bureau's ongoing Digital Transformation Program, and in support of the attainment of the revenue service's CY 2022 collection target. The details of the CY 2022 Priority Programs and Projects are provided in Annex A of this Revenue Memorandum Circular. All Bureau offices are therefore enjoined to align their activities and undertakings with the CY 2022 Priority Programs and Projects. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Proposed CY 2022 BIR Priority Programs and Projects PRIORITY PROGRAM OBJECTIVES OFFICE A. ENFORCEMENT PROGRAMS 1. Run After Tax Evaders (RATE) Emphasise the criminal nature of tax evasion, in order to have a maximum deterrent effect on taxpayers, thereby enhancing voluntary compliance and promoting public confidence in the tax system. Enforcement and Advocacy Service (EAS) 2. Oplan Kandado Enhance voluntary compliance and increase revenue collections through the closure of business establishments. Operations Group (Regional Offices) 3. Broadening of the Tax Base Simplify taxpayer compliance and increase the number of active registered business taxpayers, by identifying unregistered taxpayers/businesses through the Tax Compliance Verification Driver (TCVD) and the use of Third-Party Information (TPI) Client Support Service 4. Intensified Audit and Investigation Ensure the collection of at least 3% of the Bureau's total collection goal (net of voluntary compliance collection) from the following sources: Withholding Tax on Compensation Income; Tax Remittance Advice (TRA); Withholding Tax of Local Government Units (LGUs); Special Allotment Release Orders (SARO); and, One-Time Transactions (ONETT) Assessment Service B. TAX COMPLIANCE MONITORING PROGRAMS 5. Innovating Taxpayer Experience and BIR Service Process a. 230X Project Address the erosion of income taxes arising from the use of spurious BIR Form No. 2307 and late and/or non-remittance of withholding taxes Collection Service b. Electronic One-Time Transaction (eONETT) System Provide taxpayers an additional venue/option to transact One-Time Transactions (particularly on the sale of real property subject to Capital Gains Tax and Documentary Stamp Tax) anytime and anywhere. Assessment Service c. Taxpayer Registration Database Management System Enhance the quality of tax administration and the delivery of taxpayer services through a Taxpayer Registration Database Management System. Client Support Service d. Taxpayer Complaints Management Program Increase levels of taxpayer satisfaction and voluntary compliance, enhance the BIR's public image, and improve revenue collections, through the following: Expediting the handling and resolution of complaints; and, Immediately identifying and managing potential issues/problems in frontline transactions that could give rise to taxpayer complaints/grievances. Client Support Service 6. Streamlining of Creditable Withholding Tax (CWT) Rates Assist taxpayers in generating accurate reports on CWT by addressing/reducing taxpayer errors in the selection of the correct Alphanumeric Tax Codes (ATCs). Collection Service 7. Re-architecture and enhancement of the eSubmission facility Address major systems performance issues of the eSubmission facility, to enable it to accommodate other prescribed reports. Collection Service 8. Re-architecture and Development of the eFiling System Develop a secure, connected and responsive platform for a fully-automated tax-filing portal that shall: Provide a single source of integrated taxpayer information; and, Give taxpayers a better digital experience via a single web-based platform for filing their tax returns and paying their taxes due. Collection Service 9. Taxpayer Awareness Program Enhance taxpayer awareness through the following: Massive information dissemination of tax information thru seminars, dialogues, public hearings, and consultations with internal and external stakeholders; External linkages with other government agencies and private institutions relative to the conduct of tax information and awareness campaigns; and, The dissemination of Information, Education and Communication (IEC) materials through: o Distribution of printed materials to taxpayers; o Tri-media (TV/Radio Interviews, publications in newspapers) information campaign; and, o Electronic media (BIR Website, email, and social media platforms [Facebook, Twitter, YouTube and electronic billboards]). Client Support Service 10. Utilize the IRSIS in ordering, purchasing and monitoring the volume of production, removals and inventory of stamps for alcohol products, including details on the deposit and application of payments per the Electronic Filing Payment System (EFPS); and Develop a secured stamps tax for alcohol products (IRSIS for alcohol products and enhanced IRSIS for tobacco products). Large Taxpayers Service C. ENHANCEMENT OF ADMINISTRATION AND SUPPORT SERVICES PROGRAMS 11. Development and implementation of a nationwide payroll system that shall: Ensure timely and accurate processing of payroll/payment of salaries; Automate payroll report generation; Maintain accounts for employees' benefits; and Automate the calculations of salary deductions. Human Resource Development Service 12. Review and revisit the Quality Standard (QS) of entry-level positions (specifically the requirements on trainings and experience), and revise (if necessary) the documentary requirements for each position. Revisit the plantilla of personnel to address the needs of the District Office and National Office. Establish a turnaround time for the recruitment process, from examinations to appointment. Require all Revenue Regions to undergo the CSC Online Assessment, in order for their respective Regional Directors to be entitled to sign appointments for new recruits. Fill-up vacant non-entry level positions through promotion of qualified employees in accordance with the BIR Merit Promotion Plan and other pertinent CSC rules and regulations as well as to fill up entry-level positions. Human Resource Development Service 13. Strengthen the BIR's budget management through: Improved monitoring and reporting of the utilization of allocated budgets; Enhanced processes for the timely payment of accounts including contractor payments; The regular review of allocated budgets, per Office/Division, to determine the current budget utilization of BIR. To prepare and submit Annual Budget Proposal within the prescribed deadlines. Finance Service 14. Harmonise the Bureau's policies with the creation of a Digital Workplace, in order to: Increase flexibility and improve employee productivity; Optimize costs; and Improve services and processes, stakeholders' satisfaction, and management's decision-making capabilities. Information Systems Group a. Establishment of Collaboration Spaces and Tools Develop provisions for collaboration spaces and tools such as Microsoft 360 Applications and issue corresponding policies for their usage by the Legal Group. Ensure that information on tax laws and regulations are easily available and accessible to both taxpayers and revenuers. Ensure that past and current Tax Rulings are posted on the BIR Website and that the Tax Code provisions posted therein are up-to-date. To efficiently and effectively function and interact in the digital workplace. Legal Service b. Digital Economy Policy Align tax rules and regulations to capture the digital economy. Draft and issue the necessary revenue issuances needed to promulgate the rules, regulations and procedures for the implementation and enforcement of legislation passed by Congress to tax the digital economy Review and evaluate existing tax rules, regulations and procedures, in close coordination with the DX Project Proponent/User, in order to align and reconcile them, with a particular DX project. To study and prepare, in close coordination with concerned offices in the Bureau, the necessary revenue issuances for the law's implementation and issue detailed guidelines and procedures for enforcement. Legal Service c. Monitoring of Administrative Cases (MAC) Establish an Automated Centralized Case Repository, and an Automated Software Solution that shall provide real-time access by management-users for the management and monitoring of Case Officers' workloads and status of cases, thereby reducing docket decongestion and case disposition delay. Internal Affairs Service d. Establishment of BIR Enterprise Risk Management System (Framework, Structure and Processes) Establish the BIR Enterprise Risk Management System (Framework, Structure and Processes), to be used in identifying and evaluating priority risks that may interfere and adversely affect Bureau operations, and their corresponding mitigation strategies. Planning and Management Service 15. Promote integrity, honesty and transparency throughout the revenue service by expediting preliminary investigations on complaints/reports against Bureau personnel, and the disposition of administrative cases submitted for decision. To act on administrative cases filed against erring revenue officials and employees. Internal Affairs Service 16. a. Application Programming Interface (API) for BIR eServices Enhance communication/interface between and/or among BIR systems/applications, and with other third-party systems. Information Systems Group b. Internal Revenue Integrated System (IRIS) Enhance and sustain the web-based/cloud-based BIR core system using a single database that is accessible to all authorized system users. Information Systems Group and Operations Group