Features of Tax Administration Strategic Plan

August 6, 1993 REVENUE MEMORANDUM CIRCULAR NO. 46-93 SUBJECT : Features of Tax Administration Strategic Plan TO : All Internal Revenue Officers and Others Concerned In compliance with the directive of President Fidel V. Ramos dated June 23, 1993, directing the Bureau to adopt measures and actions of increased efficient tax collection, a "TAX ADMINISTRATION STRATEGIC PLAN (TASP)" has been prepared and presented to the President last July 29, 1993. acd The TASP articulates the Bureau's long term vision to transform tax administration by pursuing three (3) broad Objectives which will be supported with six (6) Strategies and implemented with twenty (20) Action Plans. The general features are as follows: MISSION Our Mission is to enforce the internal revenue laws with impartially, courtesy and consistency; collect the appropriate amount of taxes at the least cost to the Government and least inconvenience to the taxpayer; and serve the public honestly and efficiency in a manner that will elicit the highest level of confidence in the Bureau of Internal Revenue. OBJECTIVES Enhance voluntary compliance Reduce compliance burden on taxpayers Make the BIR management-and productivity-oriented STRATEGIES Streamline the Bureau of Internal Revenue Address the causes of non-compliance Improve the quality of revenue service Modernize the tax computer systems Develop a career revenue executive service and employee training program Instill moral, ethical and professional conduct among the personnel ACTION PLANS Streamline the organization of the BIR Decentralize and devolve operational functions of certain offices in the National Office Initiate implementation of the compliance strategy Reduce burden of compliance requirements Pursue continuing taxpayer education and tax information program Publish official National Internal Revenue Code, revenue regulations, court decisions, administrative rulings and disseminate primers on new and existing tax laws Conduct seminars and dialogues with the private sector Take immediate action on contested assessments Strengthen the collection enforcement function Improve administration of the withholding tax system Develop and implement a rationalized selective audit program Establish a coordinated examination program Intensify tax fraud prosecution program Develop a taxpayer compliance measurement program Initiate a career revenue service executive development and employee training program Institutionalize the system of management performance audit Upgrade the salary level and develop financial incentives for employees Adhere strictly to the highest standards of professional and ethical conduct Improve the processing, quality, timeliness, usefulness and efficiency of information returns and financial reporting documents Modernize existing computer systems The complete text of the TASP will be distributed to the senior and middle management of the Bureau and a program to disseminate and implement this TASP will be instituted. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue