BIR Strategic Plan 2016-2020

February 15, 2016 REVENUE MEMORANDUM ORDER NO. 006-16 SUBJECT : BIR Strategic Plan 2016-2020 TO : All Internal Revenue Officials and Employees I. Background To enable the Bureau of Internal Revenue to fulfill its mandate amid various challenges, the Strategic Planning Session and a series of Focus Group Discussions were conducted from September 2015 to January 2016. The outcomes of these discussions are embodied in the BIR Strategic Plan for 2016-2020, which provides the Bureau's Strategy Roadmap and a five (5)-year overview of the seven (7) high-level strategic objectives. II. Objectives This Order is issued to: Align the BIR Strategy Roadmap and the Bureau's Strategic Plan for CY 2016-2020 with the Mission and Vision as prescribed in the Revenue Memorandum Circular No. 79-2015. Provide the strategic plan on programs and initiatives to help the BIR achieve its vision to be an institution of service excellence and integrity. III. Policies and Guidelines The following policies shall be observed: The CY 2016-2020 BIR Strategic Plan (Annex "A") is comprised of the BIR Strategy Roadmap, and the Strategic Objectives, Programs/Initiatives that the Bureau shall undertake to attain collection targets and sustain collection growth. All programs/initiatives to be undertaken by each office on an operational level must be aligned with the Strategic Plan. The Strategic Plan shall be revisited and updated, should the need arise. IV. Repealing Clause All revenue issuances or portions thereof inconsistent herewith are hereby repealed or amended accordingly. V. Effectivity This Order takes effect immediately and hereby directs all Revenue Officials and Employees to refer to this Revenue Issuance as their guide to more effective public service. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A BIR Strategic Plan 2016-2020 Contents Introduction Hierarchy of planning documents Mission Vision Core Values BIR Strategy Roadmap BIR Strategic Plan 2016-2020 an overview AIDSTE Strategic Plan Strategic Objectives, Initiatives, outputs and outcomes 1. Attained collection targets and sustained collection growth 2. Improved taxpayer satisfaction and compliance 3. Strengthen Good Governance 4. Improve assistance and enforcement processes 5. Build and deploy contemporary information technology systems, processes and tools 6. Improve integrity, competence, professionalism and satisfaction of human resources 7. Optimize Management of Resources Introduction Context The Strategic Plan 2016-2020 is designed to help the BIR achieve its vision to be "an institution of service excellence and integrity." The Strategic Plan of the BIR builds on the foundations laid in the Strategic Plan prescribed under Revenue Memorandum Order (RMO) No. 30-2011. We have refreshed our Vision, Mission, and Core Values to guide our strategic ambitions over the next 5 years. Our Strategy Roadmap has also been updated to reflect our current challenges to transform the BIR. For the first time, we have developed a hierarchy of planning documents to show the relationship between all planning documents, from Regional Plans through to the Strategic Plan. To achieve the vision, the Strategic Plan outlines 7 high-level strategic objectives to ensure that the BIR can respond to the challenges of the future. This is against the background that we operate in a complex and changing environment. This plan has also benefited from an independent assessment of our administration through the Tax Administration Diagnosis Assessment Tool (TADAT) which reported our strengths and weaknesses in relation to good international practice in tax administration. The BIR continues to face challenges in terms of strengthening revenue collection for the government to fund social and infrastructure commitments to the community. This requires ongoing focus to improve the compliance levels of taxpayers. Further, there are increasing expectations from both government and taxpayers to provide timely, convenient and efficient services. Rapid advances in technology and online interactions further challenge the BIR to provide contemporary services to enable taxpayers to interact. The Way Forward The BIR has made good improvements in tax administration over recent years including: i) significant growth in revenue collection; ii) strengthening the use of technology and the provision of e-services; iii) stronger focus on improving risk management processes and improving compliance; iv) reform of some business processes; and v) increasing resources to respond to workload demands. The goal is to build on the investment we have made in improving our business processes and our IT systems, and further transform the administration of the tax system. Against this background, the Strategic Plan 2016-2020 sets out how the BIR will respond to these challenges. Specifically, our objective is to: Continue to increase the tax revenue to GDP ratio as determined by the government. Mature approaches to compliance risk management to ensure that compliance activities target non-compliant taxpayers, particularly those in big business; and the strengthening of intelligence gathering, research and data analysis capability to detect non-compliance to improve decision making. Strengthen the Bureau's expertise and approach in responding to key international tax issues, including compliance of multinationals. Continue to improve taxpayer services, by providing high quality products and services that meet the expectations of taxpayers; and continue to improve access to online services to make it easy for taxpayers to register, file, pay, and update their records. Continue to invest in contemporary IT systems and tools to support core operating needs, improve efficiency and deliver benefits to taxpayers and staff. AaCTcI Continue to re-engineer core business processes, such as registration and filing; identify productivity improvements to achieve organizational efficiency; and, reduce compliance costs for taxpayers. Identify and strengthen our future skills and workforce capabilities to enhance our efficiency and effectiveness, thereby delivering high levels of performance; and to ensure staffing and recruitment strategies are aligned to meet future business needs. Strengthen our governance oversight, in order to achieve the strategic objectives in the Plan and the various reform initiatives and programs. Develop a competitive remuneration framework to attract and retain high quality staff. The Strategic Plan 2016-2020 will guide our work over the next five (5) years. It emphasizes the seven (7) overarching strategic objectives, summarized in our Strategy Roadmap, that support our twin goals of improving services to taxpayers to increase voluntary compliance and enforcing the laws for those who do not comply. The BIR will use the Plan as the foundation for the conduct of operational planning sessions which would establish our annual transformation plans. Hierarchy of Planning Documents Set out below is the hierarchy of planning documents within the BIR. At the highest level is our strategic statements, followed by the Strategy Roadmap. Our Strategic Plan has a 5 year horizon, setting out the key shifts we need to achieve our strategic outcomes. The Strategic Plan details our national planning documents, but they are not limited to the strategies in the Strategic Plan. In turn, our national operational plans and regional plans reflect the contribution to the Strategic objectives, but also detail the business as usual activities that are required to be undertaken. Strategic Statements Mission, Vision, Core Values BIR Strategic Plan 2016-2020 An Overview BIR Strategic Plan 2016-2020 an overview Strategy Roadmap : This is a diagram which describes the high level strategic objectives that the BIR must deliver to successfully execute its strategy. BIR Strategy Roadmap 2016-2020 The roadmap has three themes (an approach or focus area for the BIR to attain its mission and vision and to deliver value to its stakeholders the Government and people of the Philippines) Service, Governance and Finance. The perspectives shown on the right side of the roadmap relate to the outcomes (what the BIR should deliver) and the drivers (what the BIR needs to do to achieve the outcomes). The roadmap shows that in order to achieve the outcomes (attained collection targets and sustained collection growth and improved taxpayer satisfaction and compliance), the BIR must excel in the identified drivers, which include: Assistance and enforcement; Strengthening governance in the revenue service; and, EcTCAD A contemporary technology suite that supports: > A single view of the taxpayer; > Digital service delivery; > Management reporting; and, > The leveraging of big data. Permeating all these activities is a culture of improvement through the new opportunities to re-engineer our processes by moving the revenue service from manual, paper based services and processes to automated and digitally based processes. Strategic Plan : This is a document which brings together our mission, vision, values, and strategy roadmap; and sets out a 5 year view of the strategies (combination of programs and initiatives) we will undertake for each of the strategic objectives 2 through to 7. It is the highest level of planning document within the BIR. The Objectives detail what the BIR aims to achieve, while the Outputs are what the BIR will deliver, that is, the immediate result or tangible things produced by a particular activity. Outcomes are what the BIR, people and government of the Philippines gain from our output (the mid-term results or differences we achieve). Strategic Plan Strategic Objectives, Initiatives Outputs and Outcomes 1. Attained Collection Targets and Sustained Collection Growth The BIR has a responsibility to collect taxes to support the government's social and infrastructure commitments and contribute to the economic and social well-being of the Filipino people. For CY 2016, the Bureau is tasked to collect P2.025 Trillion which is P0.351 Trillion or 21% higher than the CY 2015 collection target (P1.674 Trillion). Looking forward, we need to continue to improve our ability to meet the increasing collection targets set by government. In meeting the collection target, we face various economic, demographic and technological challenges that impact the environment in which we operate. This strategic objective is dependent on achieving a combination of the strategic objectives 2 to 7. A range of Programs/Initiatives and the desired outputs and outcomes supporting each objective is detailed later in the Plan. Key themes include the following: Continue to enforce the law to further encourage taxpayer compliance and strengthen our approach to compliance risk management to ensure that we detect risk and respond to it appropriately. Deliver high quality and timely service to taxpayers through a range of channels, i.e. , digital, self-service, telephone and face to face, to help taxpayers meet their obligations. Enhancing our overall governance processes to optimize our performance. Re-engineer our work processes to demonstrate improvements in efficiency and productivity. Expand our information technology capabilities to support effective tax administration, digital service delivery and modern tools for our staff. Focus on our people we will ensure that our human resource management processes support the development of a flexible, highly skilled and professional workforce. 2. Improved Taxpayer Satisfaction and Compliance To build community ownership of our tax system, we will engage in consultative and industry group meetings/for a/dialogues to seek their views on our administration of the tax system. Our compliance activities will be based on intelligence gathering, research, and data analytics. We will apply risk based methodologies to better improve our enforcement actions and resources. We will continue to identify administrative improvements and opportunities to reduce compliance costs and, when necessary, make recommendations for amendments to the law. Consultation Programs/Initiatives Outputs Outcomes 2.1 Engage with consultative and industry Program of consultative Positive forums to discuss administrative processes meetings engagement with and law interpretation; ensure business, key stakeholders professional and community input into administration and interpretation issues are fully considered Large Taxpayers Programs/Initiatives Outputs Outcomes 2.2 Progressively expand the coverage of the Compliance strategy Improved large large taxpayer base; strategically locate covers expanded large taxpayer the Large Taxpayer Service in key taxpayer base; increased compliance revenue regions workforce and new locations for Large Taxpayer Service Compliance Risk Management Programs/Initiatives Outputs Outcomes 2.3 Embed risk identification and monitoring Annual compliance Compliance of compliance risk for all tax obligations improvement strategy activities (registration, filing, correct reporting and plan sets out mitigation managed by risk; payment) and tax types ( e.g. , income tax, strategies to respond to focused revenue VAT, withholding taxes, percentage tax non-compliance collection and excise tax) across identified tax enforcement segments; develop targeted compliance strategies including both service and enforcement 2.4 Expand intelligence gathering and Timely identification of Informed research activities ( e.g. , VAT tax gap potential risks and decision making analysis, analysis of foregone revenue appropriate responses based on risk through incentives) to build knowledge to address of compliance levels across core taxes, non-compliance tax segments and foreign sources through Exchange of Information 2.5 Continue to develop data analytics Baselines developed for Informed capabilities to strengthen compliance risk core tax obligations decision making identification based on risk to address non-compliance 2.6 Develop forensic analysis capability to Forensic analysis Enhanced thoroughly analyze large and complex capability in place detection of Point of Sale (POS) system datasets for non-compliance; indicators of electronic sales suppression improved and other non-compliance issues compliance Policy and legislation Programs/Initiatives Outputs Outcomes 2.7 Work with Department of Finance BIR's view presented Tax code to ensure the BIR's view is to Department of effectively considered as part of the Finance supports development of new tax laws and administration policies and compliance 2.8 Provide Department of Finance Improvements Tax code with recommended changes to the routinely identified effectively NIRC to improve administrative supports processes, reduce compliance administration costs and clarify the law; and influence policy and law changes compliance 3. Strengthen Good Governance Good governance helps an organization to set its objectives and manage its operations to ensure a trustworthy relationship between the organization and its stakeholders. Our focus will be on continuing to enhance our governance processes, structures and frameworks to strengthen strategy priority setting and also, ensure that objectives and outcomes are achieved. We will review our governance processes, structures and frameworks to optimize performance through appropriate planning, managing risk, innovation and performance monitoring. We will enhance overall performance through robust monitoring and evaluation in order to act on areas for improvement in a timely manner. HSAcaE Risk management is a key governance tool as risks can affect our ability to efficiently implement programs, projects and activities. To increase the likelihood of achieving desired outcomes, informed decisions should be made based on an evaluation of events or activities that may impact adversely on the BIR. We will implement and develop a structured approach to managing risks and ensure that risk management is consistently practiced throughout the Bureau. Managing the BIR's reform program effectively will deliver improved business performance. We will strengthen our approach to program and project management in order to ensure that our reform projects are delivered on time, within the budget and with the required scope and quality. We will have key success measures in place, supported by near-time monitoring and reporting of our efforts so that performance issues can be identified early and rectified at once through corrective actions. Corporate governance Programs/Initiatives Outputs Outcomes 3.1 Enhance BIR governance processes Corporate governance BIR operations through various corporate forums to processes are in place to are efficient strengthen strategic priority setting, ensure plan and implement/ and effective in objectives and outcomes are achieved, monitor achievements performing key manage performance and accountabilities of plans and priorities; functions and for delivery; strengthen the measurement uptake of business achieving of the effectiveness of the BIR processes strategies expected outcomes to fund government programs 3.2 Introduce an Annual Corporate Plan to Annual Corporate Plan Alignment of the set out transformation and key business Annual as usual strategies that align with the Corporate Plan Strategic Plan with the Strategic Plan Enterprise risk management Programs/Initiatives Outputs Outcomes 3.3 Develop and implement an enterprise Enterprise risk Improved risk management framework to enable management programs corporate the BIR to achieve its outcomes which identify and management of assess risk; risk; emerging mitigation strategies challenges identified and in identified and place to addressed to address to significant risks minimize impact on BIR outcomes Program management Programs/Initiatives Outputs Outcomes 3.4 Strengthen the program management Robust project Effective delivery capability so that change initiatives management processes of transformation such as implementing eTIS and in place for all reform program; projects institutionalizing re-engineered business initiatives; Related and delivered on time, processes are governed by strong program dependant projects or on budget and and project management disciplines reforms spanning within scope multiple years are managed as programs Agency Performance Programs/Initiatives Outputs Outcomes 3.5 Develop and utilize a performance BIR has a performance Effective dashboard generated from reporting dashboard for KPIs to management of systems on various Key Performance measure performance workloads and Indicators (KPIs) at the individual, against targets resources; regional, national and service level improved understanding of the performance of various business processes 4. Improve Assistance and Enforcement Processes Our mission and vision highlight the importance of service and enforcement to our administration of the tax system. We need to make it as easy as possible for taxpayers to comply with their obligations by providing them with the right information when they need it. On the other hand, we shall also employ a full range of enforcement activities to ensure those who deliberately evade or avoid paying tax, meet their obligations. A. Service The BIR aims to target and customize services to meet taxpayer needs, which will help them understand and meet their obligations. Increasingly, the community is showing a preference for online and self-help solutions. To meet these expectations, the BIR will continue to re-engineer its service channels and further develop online services to enable taxpayers to complete transactional tasks. In addition to improving the taxpayer experience, the enhanced use of online interactions will improve our operational efficiency and reduce taxpayer compliance costs. Taxpayers often require assistance from the BIR to understand and comply with their tax obligations to register, file returns, report correctly, and pay on time. To meet these obligations, taxpayers rely on our website and our published educational materials to understand information about their obligations. We will continue to give priority in providing advice and guidance that is easy to access and comply with. Taxpayer Service Programs/Initiatives Output Outcome 4.1 Develop additional tax guides and Expanded and Taxpayers have pamphlets that are easy to find and customized the information understand, available online, and target range of information they need to different obligations and types of products, services, meet their taxpayers ( e.g. , large, multinationals, communication and obligations; corporate, self-employed and individuals); marketing strategies in Increased level conduct targeted communication and place of community marketing strategies to increase satisfaction with understanding of compliance obligations; BIR establish centralized compilation of performance effective customized compliance marketing strategies nationally for future reference 4.2 Expand the range of call types and Increased range of calls Increased level services of the contact center (including handled; increased first of community both inbound and outbound) and increase point of call resolution; satisfaction types of calls that can be resolved at Contact Center the first point of contact accessible to all taxpayers nationwide and "free of charge"; outbound campaigns introduced 4.3 Improve BIR website through improved Increased online Taxpayers have search engine; information such as services; access to frequently asked questions and industry Web design and access information they information are available is consistent with need; increased industry practices level of community satisfaction 4.4 Utilize social media platforms for tax Social media strategy Increased usage information dissemination ( e.g. , developed and of social media Facebook and twitter) implemented by taxpayers 4.5 Continue to develop electronic service Increased use of online Contemporary channels and supporting processes to service channels service channels support taxpayer interactions; continue in place; to establish e-lounge facilities; expand improved the suite of online services ( e.g. , e-file operational and e-pay); continue to develop eBIR efficiency; facility; and, secured access for taxpayers reduction in to their key financial and non-financial compliance costs information held by the BIR (My Tax Folder) 4.6 Re-engineer taxpayer service delivery Increase in transactions Increased use of to anticipate the needs of clients; and services delivered self-service continue steps to achieve International electronically; ISO channels; Organization for Standardization (ISO) accreditation for improvements in for business registration in all sites business registration in taxpayer service all sites delivery and reduced compliance costs 4.7 Establish and put into operation a Board established; Reduced National Accreditation Board to Software accredited compliance costs accredit software that taxpayers can nationally use in preparing accounting and other information for the BIR ( e.g. , Point of Sale software) Rulings Programs/Initiatives Output Outcome 4.8 Streamline the ruling request process to Taxpayers have certainty Improved provide quicker response to taxpayers through timely, taxpayer transparent and satisfaction with accountable advice rulings process 4.9 Early identification and resolution of Revenue Issuances Improved audit issues giving rise to deficiency tax addressing identified collection of assessment against large taxpayers that audit issues deficiency tax require clarification including the assessments preparation of Revenue Issuances Protests Programs/Initiatives Output Outcome 4.10 Review and improve the processes for Simplified process and Improved handling of protests procedures in handling satisfaction with protests the dispute process B. Enforcement Taxpayers who do not comply will be disciplined to the fullest extent of the law. We will continue to improve the way we assess risk and detect non-compliance for core taxpayer obligations (registration, filing, correct reporting and payment), and will employ intelligence and analytical techniques to identify high-risk taxpayers. With further improvements in technology, we will continue to expand our matching and use of third party information to identify stop-filers and taxpayers who have under reported income or over-claimed expenses. We will work with other tax administrations to address the increasing challenges of globalization, e.g. , profit shifting and transfer-pricing. We will further improve our processes to collect outstanding arrears and address VAT non-compliance through implementation of new business processes. HESIcT Re-engineering Programs/Initiatives Output Outcome 4.11 Identify re-engineering opportunities to Implementation plans Culture of improve performance, reduce complexity for identified continuous and reduce costs ( e.g. , audit and arrears improvement improvement management processes) opportunities Taxpayer Registration Programs/Initiatives Output Outcome 4.12 Continue to cleanse ( e.g. , tagging inactive An accurate and reliable BIR has taxpayers) the registration database as the registration database of confidence in the single reliable source for registrations, taxpayers integrity of the ensuring high levels of data integrity; taxpayer base make full use of third party information 4.13 Review and re-engineer the registration Increased electronic Improved process and institutionalize changes; registration; reduced registration review the secondary registration registration time process requirements and process by type of taxpayer to identify process improvements so that online registration is maximized (including consideration of accreditation of business software for books of accounts) Compliance intelligence and risk management Programs/Initiatives Output Outcome 4.14 Strengthen compliance risk identification Identification of new and Increased levels processes at a strategic, tactical and emerging risks; priority of voluntary operational level to identify compliance risks identified and compliance; risks; develop end-to-end risk mitigation treatment strategies accurate strategies to correct, deter and minimize applied and reflected in identification of non-compliance, and evaluate the the annual Compliance high risk effectiveness of these strategies Improvement Strategy taxpayer Plan (CISP) behavior 4.15 Ensure timely, risk based identification Procedures and systems Increased and enforcement action for those taxpayers in place to ensure timely voluntary who do not meet their filing obligations follow up of stop filers compliance; (stop filers) for all tax types for all tax types increased community confidence in the integrity of the system International Tax Programs/Initiatives Output Outcome 4.16 Establish the BIR approach to transfer Transfer Pricing Multi-national pricing to address base erosion and practices established enterprises profit shifting and the challenges of the and operational; increasingly digital economy and global business international risk and comply with the structures: identify the required skills and mitigation strategies in arms-length expertise, reporting requirements, place; compliance principle under organizational arrangements, APA and activities undertaken transfer pricing MAP processes, and documentation rules requirements; strengthen the focus on international tax risks; develop a methodology to identify and audit high risk companies that shift profits offshore or avoid tax obligations 4.17 Strengthen ties with other tax Sharing intelligence and Enhanced focus administrations ( e.g. , through the Study risk with other tax on international Group on Asian Tax Administration) to administrations; tax trends that improve understanding of international identification of threaten the tax tax risks and identify good international international good base tax practices, strategies and opportunities practices; improved capability 4.18 Staged implementation of agreed Exchanges of Adoption of international standards on effective information with treaty global standards exchange of information including the partners consistent with on exchange of Automatic Exchange of Information with agreed standards information; Australia (applying Common Reporting improved Standards), Foreign Account Tax detection of Compliance Act (FATCA), and other non-compliance treaty partners Audit Programs/Initiatives Output Outcome 4.19 Institutionalize VAT audit business New standard operating Reduction in processes and practices nationwide; procedures in place VAT tax gap implement supporting organizational nationally arrangements 4.20 Strengthen risk processes to better target More targeted Audit Increased audits to address identified high risk of Plan is in place as revenue from non-compliance or significant risk to outlined in the annual audits; revenue for all tax types Compliance community Improvement Strategy confidence in the Plan; Increased strike BIR rate of audits to adjustments 4.21 Monitor, analyze and report on the Audit criteria updated Improved effectiveness of audit activities to improve for subsequent audit voluntary and inform risk identification process; program based on audit compliance ensure that audit program is appropriately results targeted to identify areas of non-compliance across all tax types 4.22 Further expand benchmarking to cover Comprehensive industry Improved an expanded list of industries for all tax benchmarks for critical enforcement types; regularly update benchmarks industries; consistent process; and effective audit increased strike process that detects rate to under-reported income; adjustments; increase coverage of reduction in VAT taxpayers VAT tax gap 4.23 Enhance data matching to better identify Expanded data Improvements in those who evade their tax obligations; matching; increase use voluntary improve networks with other government of electronic compliance agencies to share data, information information from third and intelligence parties 4.24 Enhance strategy for tax fraud including Increased detection and Improved strengthening litigation and prosecution deterrence of tax fraud; enforcement (identify organizational changes; skills improved investigation, process; and capacity building; analytical skills litigation and increased to detect fraud; and streamlining of prosecution of fraud community processes) cases confidence in the integrity of the tax system Arrears Management Programs/Initiatives Output Outcome 4.25 Institutionalize Arrears Management Streamlined and Improved Teams and adoption of efficient and effective collection management of effective arrears collection methods, process is a standard the arrears including early intervention strategies operating procedure; program and firmer action and strategic recovery reduction in stock of for those who do not engage collectible arrears 4.26 Review the process for disposal of seized Improved realization Improved and forfeited properties to ensure timely of seized properties management of and cost effective realization of assets to collection the arrears program 5. Build and Deploy Contemporary Information Technology Systems, Processes and Tools Information and communications technology is at the core of our tax administration and is increasingly present in our homes and daily lives. Taxpayers and indeed, the general public are increasingly dealing digitally with businesses and socially. To meet their expectations, over the next five (5) years we will continue to develop digital (online) services to replace our manual and paper-based services and processes. We will continue to develop and deploy our new tax administration system (eTIS) covering registration, accounting, processing, and enforcement functions, capable of supporting online service delivery. We will also use new technologies to reduce our dependence on manual processing, and equip our personnel with tools to improve their performance which would provide greater workforce flexibility. Developing our big data technology capabilities will help us collect, match and verify data of our domestic and international taxpayers to ensure fairness in our tax system. Electronic Tax In formation System (eTIS) Programs/Initiatives Output Outcome 5.1 Optimize performance of eTIS 1; deploy eTIS 1 performance Phase 1 of the nationwide meets requirements for new tax nationwide deployment; administration eTIS 1 deployed system nationwide 5.2 Develop and pilot eTIS 2; deploy eTIS 2 piloted; Upgraded eTIS 2 nationwide; integrate/interface nationwide technology key stand-alone systems to eTIS 2 deployment of eTIS 2; platform integration of key to support BIR stand-alone systems administration with eTIS 2 and service delivery Expanding online services Programs/Initiatives Output Outcome 5.3 Provide a secure online view of key Increased community Service offerings aspects of data we hold for a taxpayer access to online tailored to meet (particularly, registration and account services taxpayer details) through the development expectations; of a "My Tax Folder"; provide improvements in new online service that voluntary enable taxpayers to: compliance Update registration details Secure eCAR File application for and secure CRM/POS registration Secure ATP eSubmission of Alphalist/SLSP eFile/ePay Support for Enforcement Programs/Initiatives Output Outcome 5.4 Expand and stabilize the Accounts Database of all Improved Receivable Management System Accounts Receivable management operational of the arrears program 5.5 Further develop the Collection CRS operational Improved Reconciliation System (CRS) to across BIR; reports management of reconcile tax collections from the generated arrears program BIR, AABs, Bangko Sentral ng Pilipinas, and Bureau of Treasury; facilitate reporting requirements of the BIR for policy making by the Department of Finance 5.6 Design and develop the Geographic GIS design completed, Improved Information System (GIS) to update built and deployed; registration and zonal value of properties; update taxpayer register service taxpayer register with geo-spatial data records geo-spatial data for taxpayers 5.7 Design and build a system that will System design Improved support the tracking of inventory of completed built and management of forfeited assets from the time of deployed; reduction in arrears forfeiture to the time of disposal manual processes 5.8 Institutionalize the Computer Assisted CAATT laboratories Revenue Audit Tools and Techniques (CAATT) established in outcomes from laboratory to regions where computerized identified regions compliance accounting systems are in use activities 5.9 Automate key aspects of the audit System generated Reduction in process ( e.g. , Tax Verification Notices, notices manual mission orders) processes Data Matching/Information Exchanges Programs/Initiatives Output Outcomes 5.10 Expand the data analytics capabilities Increased exchange Increase in and sources of data for data matching of third party data to voluntary services detect and address compliance; compliance risks in revenue accordance with inter outcomes from agency agreements compliance activities 5.11 Develop IT systems that make it easy Treaty partners Increased efforts to exchange tax information with provided with data to tackle treaty partners consistent with consistent with treaty offshore tax OECD principles obligations evasion Support to Administrative and Finance Systems Programs/Initiatives Output Outcomes 5.12 Develop and/or enhance systems to Key people and Improved support the administrative and finance finance systems management of systems: Human Resource Information updated or people and assets System (HRIS); Procurement, Payment, implemented Inventory and Distribution System; Workflow (Document) Management System; Comprehensive Performance Management System ICT Infrastructure Programs/Initiatives Output Outcomes 5.13 Migrate Data Centre operations to Optimize technical Improved iGovPhil/ICT Office facility infrastructure for service to interconnection and internal and seamless service across external clients BIR Data Centers of BIR (Revenue Data Centers) 6. Improve Integrity, Competence, Professionalism and Satisfaction of Human Resources We will continue to strive to develop an organization with high levels of integrity that foster the observance of high professional standards and demonstrates the values of the organization. Our people need to be engaged, professional and adaptable. Our goal, is to build a flexible, highly skilled and effective organization focused on improving voluntary compliance. To do this, we will focus on developing the skills and competencies of our people. To improve compliance and services, the BIR needs to have the appropriate level of technical, professional and management skills supported by strong leadership. We will continue to develop our learning and development framework and strengthen our approach to performance management. Developing an engaged workforce will also support our efforts. In our last Employees' Satisfaction census, we scored a +82.78% net satisfaction rating, this is higher than the 2010 survey which resulted to +66% net satisfaction rating. We aim to improve our net satisfaction rating in the years ahead. The BIR needs to plan the future workforce in order to help us understand and respond to our changing business needs over time. Also, we seek to ensure that our staff is fairly and equitably remunerated to help attract and retain staff, as well as to encourage, recognize and reward high performance. caITAC Integrity and anti-corruption Programs/Initiatives Output Outcome 6.1 Maintain and continuously improve the Integrity is ingrained in Culture of integrity of BIR officials and staff, all actions of the BIR's service promoting transparency and service officers and employees excellence with excellence (Integrity Management high integrity; Program) high levels of public confidence in the BIR Work force Programs/Initiatives Output Outcome 6.2 Review and reshape workforce Revised workforce A workforce that requirements at NO, regions and requirements by can respond to districts, in terms of numbers and function and changing skills to optimize performance competency detailed operational for each office needs 6.3 Increase the numbers and capability Increased staffing Improved of the workforce consistent with the numbers and business Rationalization Plan and emerging competencies outcomes operational workloads 6.4 Develop effective recruitment, capacity Strategies developed and Improved ability development, career advancement, in place; people are to attract and succession planning and retention equipped with the right retain staff; strategies; enhance the BIR's remuneration skills competent, framework to support critical workforce professional requirements workforce; high levels of staff satisfaction 6.5 Strengthen our workforce capability BIR has a proactive Competent, through the competency based training competency-based professional and programs and curriculum; ensure that recruitment and capacity high performing specialized capacity development needs development strategies workforce are identified and developed across the in place BIR 6.6 Strengthen the Strategic Performance Individual performance Competent, Management System (SPMS); standardize evaluation linked to professional the assessment process for individuals operational business workforce with Civil Service standards; align with goals the BIR rewards system 6.7 Update job descriptions with the Job descriptions Competent, corresponding competencies updated; competency professional gaps identified workforce 6.8 Develop an approach for capacity Capacity development Leaders development opportunities for future for leaders approach identified and managers and leaders developed; programs developed and opportunities in place 6.9 Address results in the regular employee Action plans developed Increased satisfaction census to improve employee and implemented employee engagement engagement and productivity 7. Optimize Management of Resources As we are responsible for collecting revenues for the upliftment of the lives of Filipinos, we will continue to ensure the highest standards of financial integrity. We must focus on budget, asset, and records management capabilities to ensure BIR resources deliver our outcomes. As we implement new technologies and business processes, we will review our requirements to address the needed number of workforce and employee capabilities, so that we can further enhance our tax administration capability. Programs/Initiatives Output Outcomes 7.1 Strengthen budget management: improved Improved alignment of Effective planning, monitoring and reporting of the allocation and utilization of utilization of allocated budgets; improve expenditure of budgets allocated processes for the timely payment of budgets accounts including contractor payments 7.2 Strengthen asset management processes Assets recorded and BIR assets in line with financial management maintained managed practices: maintenance and security of effectively buildings and properties; recording and custody of assets 7.3 Improved alignment between strategic Workplace and Right people in plan and operational plan and budget accommodation the right place at allocation; align workforce planning and strategies reflect BIR right time accommodation strategy processes to priorities reflect BIR priorities 7.4 Work with services to understand, report Financial integrity High levels of and assist in the mitigation of financial framework in place financial integrity risks integrity 7.5 Strengthen the Records Management Documented Records Records process to achieve an accurate and Management Strategy management accessible BIR information/data meets regulatory standards