CY 2010 Key Performance Indicators (KPIs) for the LTS

June 25, 2010 REVENUE MEMORANDUM ORDER NO. 058-10 TO : All Deputy Commissioners (DCIRs), Assistant Commissioners Large Taxpayers Service (LTS) for Regular and Excise, LT National Office Division Chiefs, LT District Officers and Others Concerned SUBJECT : CY 2010 Key Performance Indicators (KPIs) for the LTS I. Objectives This Order is issued to: 1. Prescribe and provide details on the CY 2010 Large Taxpayers Service (LTS)-Regular and Excise, together with the Offices under the same ( e.g., LT National Office Divisions and LT District Offices) Performance Measures by indicating the Priority Programs, KPIs, Program Weights, KPI Weights, Targets, as well as the Office(s) responsible to implement and monitor each Priority Program; (Refer to Annexes A-1 to A-9) 2. Prescribe the policies and procedures for monitoring and evaluating the performance of the LTS-Regular and Excise and the Offices under it vis-a-vis the Office Performance Measures; 3. Align the Priority Programs/Activities/Projects of the LTS-Regular and Excise and the Offices under the same to the 2010 BIR Strategy Map; and 4. Articulate the progress of BIR initiatives and tax reforms under the Performance Governance System. II. Policies 1. KPIs shall be used as bases for the performance monitoring and evaluation of incumbent heads of LTS-Regular and Excise, LTS National Office Divisions, and LT District Offices for CY 2010. DcTaEH 2. For purposes of ranking overall KPI, the two (2) LT Services-Regular and Excise shall be clustered with all the Revenue Regions (RRs) and referred to as Group "A", while the LTS audit offices shall be clustered with all the Revenue District Offices and referred to as Group "B". 3. The incumbent heads of office under Group "A", belonging to the top five (5) ranking may be assigned in the Office of their preference or be retained in their present area of assignment; while those belonging to the bottom five (5) ranking shall undergo training program. 4. The incumbent heads of office under Group "B", belonging to the top ten (10) ranking may be assigned in the RDO of their preference or be retained in their present area of assignment; while those belonging to the bottom ten (10) shall undergo training program. 5. The definitions and criteria used in 2009 for specific KPIs shall be adopted if the said KPI is retained as 2010 KPI. However, if there is a need to define/redefine or clarify any 2010 KPI, the Commissioner who is directly the supervisor of the LTS Group may, at a later date, issue clarification for the said purpose. 6. A Performance Contract per Office shall be signed by the Head of Office, noted by the Commissioner and submitted to the Assistant Commissioner (ACIR), Policy and Planning Service not later than June 30, 2010. (Refer to Annex B) 7. The Commissioner, DCIRs, and ACIRs shall perform periodic checking and systematic documentation of the progress of each of the KPI included in the Performance Contracts of their supervised Offices. The Commissioner shall discuss, during the regular Management Committee (MANCOM) Meeting, issues/outstanding accomplishments reported on any KPI under their area of supervision. 8. The two (2) LTS ACIRs (Regular and Excise) shall as Measure Owners prepare the Annual Office Performance Evaluation of the LT and the Offices under them ( e.g., LT National Office Divisions and LT District Offices) for each of the KPIs being monitored by them. 9. An additional bonus equivalent to ten (10) points which shall come from the members of MANCOM, to wit: 9.1 Commissioner = 4 HATEDC 9.2 DCIR, Operations Group = 1 9.3 DCIR, Information Systems Group = 1 9.4 DCIR, Legal and Inspection Group = 1 9.5 DCIR, Resource Management Group = 1 9.6 DCIR, Special Concerns Group = 1 9.7 DCIR, Tax Reform Administrative Group = 1 10. An interim performance rating may be administered depending on the exigencies of service as determined by the MANCOM. III. Procedures Hereunder are the procedures in the preparation and submission of the accomplishment reports and office performance evaluation for CY 2010 Priority Programs and KPIs: A. Preparation and Submission of Accomplishment Reports 1. Prepare Monthly Accomplishment Report Report Office/Person Submitted To Due Date Responsible 1.1 LTDO Accomplishment LT District Officer Assistant Not later than the on KPIs (using format Commissioner 10th day after end in Annex C1) LTS Excise of each month 1.2 LT National Office LTS Division Assistant Not later than the Division Chief Commissioners 10th day after end Accomplishment on LTS Regular and of each month KPIs (using the format Excise in Annex C1) 1.3 LTS (Regular and Assistant Assistant Not later than the Excise) Commissioner Commissioner 12th day after end Accomplishment on LTS Regular monitoring the of each month KPIs (using the format and Excise KPI in Annex C1) 1.4 Consolidated Assistant Assistant Not later than the Accomplishment Commissioner Commissioner 15th day after end of all LTDOs and LTS LTS Regular and monitoring the of each month Divisions (using format Excise KPI in Annex C2) 2. Prepare Consolidated Quarterly Accomplishment Report ADTCaI Report Office/Person Submitted To Due Date Responsible 2.1 LTDO Accomplishment LT District Officer Assistant Not later than the on KPIs (using format Commissioner 10th day after end in Annex D1) LTS Excise of each quarter 2.2 IT National Office LTS Division Assistant Not later than the Division Chief Commissioners 10th day after end Accomplishment on LTS Regular and of each quarter KPIs (using the format Excise in Annex D1) 2.3 LTS (Regular and Assistant Assistant Not later than the Excise) Commissioner Commissioner 12th day after end Accomplishment on LTS Regular and monitoring the KPI of each quarter KPIs (using the format Excise in Annex D1) 2.4 Consolidated Assistant Assistant Not later than the Accomplishment of Commissioner Commissioner 15th day after end all LTDOs and LTS LTS Regular and monitoring the KPI of each quarter Divisions (using format Excise in Annex D2) 3. Consolidated Semestral Accomplishment/Status Report Report Office/Person Submitted To Due Date Responsible 3.1 Consolidated Assistant Commissioner Not later than the Accomplishment of all Commissioner 15th day of the LTS (Regular and monitoring the month following Excise), LT National KPI each semester Office Divisions and LTDOs (using the format in Annex E) 3.2 Status Assessment Assistant Commissioner Not later than the Report of LTS (Regular Commissioners 15th day of the and Excise), LT National LTS month following Office Divisions and each semester LTDOs (using the format in Annex F) B. Evaluation of Office Performance Prepare Annual Office Performance Evaluation (using the format in Annex G) Activity Office/Person Submitted To Due Date Responsible 1. Annual Performance Assistant Commissioner and Not later than the Evaluation of LTS Commissioner Deputy 20th day of the (Regular and Excise), monitoring the Commissioners month after the LT National Office KPI end of the year Divisions, and LTDOs 2. Annual Performance Assistant Commissioner Not later than the Evaluation of LTS Commissioner 20th day of the Divisions (Regular and month after the Excise) end of the year 3. MANCOM additional MANCOM Commissioner Not later than the bonus or minus points 23rd day of the for LTS (Regular and month after the Excise), LT National end of the year Office Divisions and LTDOs C. Documentation The Office of the Commissioner, thru the Policy and Planning Service, shall be responsible in preparing the overall final ranking of LTS (Regular and Excise), Revenue Regions, Revenue District Offices, LTDOs, and LT Audit Divisions. The Planning Division must be provided with copies of all the foregoing documents. These documents shall serve as means of validation in the preparation of the Office Annual Performance Evaluation for the LTS (Regular and Excise), LT Audit Divisions, LTDOs. Likewise, these will be used as bases/inputs for next year's strategy map and priority programs to be recommended to MANCOM. D. Analysis of LTS (Regular & Excise), LT National Office Divisions and LT District Offices KPIs Activity Office/Person Submitted To Due Date Responsible 1. Prepare the Final ACIR, Policy and Commissioner Not later than the Report of the Office Planning Service 25th day of the Performance Evaluation month after the Report per KPI end of the year 2. Analysis Report on the ACIR, Policy and Commissioner Not later than the result of accomplishment Planning Service 25th day of the of KPIs month after the end of the year IV. Repealing Clause All revenue issuances or portions thereof inconsistent herewith are hereby repealed or amended accordingly. V. Effectivity This Order takes effect immediately. IDSaAH (SGD.) JOEL L. TAN-TORRES Commissioner of Internal Revenue ANNEX A CY 2010 Key Performance Indicators (KPIs) Large Taxpayers Service (LTS)-Regular, Excise & LTDOs Key Category Program Performance KPI Formula Target Responsible Measure Indicator Weight Office Owner (KPI) 1. Revenue 1. Attain Collection 1.1. Collection 30 2010 Collection 100% of LT Regular & ACIR, Collection = Target & sustain Goal Attainment Assigned Excise Audit Collection 50% Collection 2010 Collection Goal Divisions/LTDOs/ Service Growth Goal LTFOD 1.2. Collection 20 2010 Collection 105.3% of LT Regular & ACIR, Growth Prev. Year's Excise Audit Collection 2009 Collection Collections Divisions/LTDOs Service (Refined Collections-Net of Malampaya & Non-Recurring Transactions) 2. Governance = 2.1. Intensified % of Collection 6 % of Collection 1% LT Regular & ACIR, 15% Collection from from Enforcement from Enforcement Excise Audit Assessment Enforcement Activities as a Activities as a Divisions/LTDOs Service Activities: percentage to percentage to a. Implement total previous total previous computerized year's LTS year's LTS audit of Collection- Collection- business Refined (refined Refined ("net of taxpayers thru net of non- non-recurring, CAATs; recurring, excise excise and b. Audit of & malampaya") malampaya") Conglomerates; c. Big Ticket Monitoring; d. Industry Champion; e. Tax Eroding Measures & Investment Incentives Monitoring; and f. Audit of Pending Inventory of Cases issued prior to Jan. 2010 2.2. Industry a) Timely 2 Not later than Not later than LT Regular & ACIR, Benchmarking Submission end of July 2010 end of July 2010 Excise Audit Policy and of Data for Divisions/ Planning Benchmarking 14 major industries LTPMPD/ Service (8 for LTS-Regular LTDOs b) No. of major 2 No. of Major & 6 for LTS-Excise) Industry Industry 2.3. Taxpayer ACIR, Account Collection Management Service Program (TAMP) Stop Filer % of stop filer 2 No. of stop filer 100% LTCED/ Monitoring cases validated cases validated LTDOs No. of cases referred 2.4. Monitoring of 2.4.1. Accounts 1 Collection 3% of Total amount LTCED/ ACIR, Delinquent Accounts Receivable (AR) from AR of AR cases for LTDOs Collection Collection Effort collection net of Service Total amount of refinement AS OF AR cases for 12/31/2009 collection 2.4.2. Accounts 1 No. of AR 5% of Total No. LTCED/ ACIR, Receivable (AR) cases closed of AR cases LTDOs Collection Collection handled Service Efficiency No. of AR cases handled 2.4.3. Accounts 1 No. of warrants 75% of AR cases LTCED/ ACIR, Receivable (AR) issued and being handled LTDOs Collection Processing executed subjected to the Service Efficiency issuance of No. of AR cases summary being handled remedies subject to the issuance of summary remedy 3. Customer 3.1. Improve Taxpayer's 6 Taxpayer's 4 (VS) LT Regular & ACIR, Service = 15% taxpayer Satisfaction Satisfaction Excise Audit Taxpayer satisfaction, Index Rating Index Rating Divisions/ Assistance compliance LTDOs/ Service Tax Campaign ETRD/ Activities; LTAD a. "Making the Public Know"; b. Taxpayer's Feedback on TAMP Officers (Survey); and c. e-Newsletter 3.2. Handang LTS Rating on 4 LTS Rating on 4 LT Regular & ACIR, Maglingkod HMP based on HMP based on Excise Audit Taxpayer Program (HMP) score of the score of the Divisions/ Assistance judges judges LTDOs/ Service ETRD/ LTFOD/ LTAD 3.3. Other Priority 5 Overall Score x Projects/Activities in KPI Weight 2010 Strategy Map 4. Tax 4.1. Development of Number of 6 No. of Industries 8 Industries and LT Regular & ACIR, Administration Industry Champions Industries and and Industry 16 experts (4 Excise Audit Policy and Improvement = Industry Experts Experts industries Divisions Planning 20% & 8 experts Service Total No. of each for Industries and LTS-Regular experts & Excise) Targetted 4.2. Strengthening LTS Database Expanding LTS Timely 2 On or before Not later than LTPMPD ACIR, Database: Submission of May 31, 2010 May 31, 2010 Policy and a. Revision of LTS Proposed Planning criteria and policy Revenue Service Regulations amending RR No. 1-98 to CIR's Ofc b. Formalization Number of MOA 1 No. of MOA 2 (1 each for LT LT Regular & ACIR, of linkages with proposed proposed Regular & Excise) Excise Audit Policy and other government Divisions Planning regulatory Service agencies 4.3. Review/ Number of 1 Number of 2 (1 ruling each LT Regular & ACIR, Recommendation Reviewed Rulings Reviewed for LT Regular Excise Audit Legal for Revocation of Recommended Rulings & Excise) Divisions Service Existing Rulings for Revocation Recommended for Revocation 4.4. eFPS filers Number of cases 1 100% validation LT Regular & ACIR, without payments validated Excise Audit Information Divisions/ System LTDOs Operations LTDPQAD Service (ISOS) Collections from 1 100% collection of LT Regular & confirmed eFPS confirmed unpaid Excise Audit filers without amount (net of Divisions/ payments amount covered LTDOs by approval to pay on installment) 4.5. e-Books % of TPs issued 1 No. of TPs 50% LTAD/ ACIR, Program permit to use CAS issued permit to LTDOs/ Policy and Conduct Evaluation &/or components use CAS &/or ETRD Planning on compliance with thereof components Service the computerized thereof/No. of Accounting (CAS) TPs that applied requirement per RR for permit & 9-2009 ready for systems demo 4.6. Project for Stage of PERA 1 Stage of PERA Proof of Concept Task Force ACIR, Electronic Revenue development development Information Assurance (PERA) Systems Development Service (ISDS) 4.7. "On Time BIR Timeliness in 1 Overall Score x All LTS Offices ACIR, Time" Project submission of KPI weight under LT Regular Policy and requirements/ & Excise/LTDOs/ Planning reports of Shared Divisions Service identified Priority Projects and activities to concerned NO offices 4.8. Conduct of Number of 1 Overall Score x ACIR, Meetings and Minutes of KPI weight Policy and Conferences Meeting Planning submitted Service 4.9. Other Priority 4 Overall Score x Projects/Activities in KPI Weight 2010 Strategy Map (Other efforts) ANNEX A-1 CY 2010 Key Performance Indicators (KPIs) Large Taxpayers Regular Audit Divisions 1-4 Category Program Key Performance KPI Formula Target Measure Owner Indicator (KPI) Weight 1. Revenue 1. Attain Collection 1.1. Collection Goal 30 2010 Collection 100% of ACIR, Collection Collection = Target & sustain Attainment Assigned Goal (50%) Collection Growth 2010 Collection Goal 1.2. Collection Growth 20 2010 Collection 105.3% of Prev. ACIR, Collection Year's Collections Service 2009 Collection (Refined Collections-Net of Non-Recurring Transactions) 2. Governance = 2.1. Intensified % of Collection from 11 % of Collection from 1% ACIR, Assessment 15% Collection from Enforcement Activities Enforcement Activities Service Enforcement as a percentage to total as a percentage to total Activities: previous year's LTS previous year's LTS a. Implement Collection-Refined Collection-Refined computerized (refined "net of non- (refined "net of non- audit of recurring, excise & recurring, excise & business malampaya") malampaya") taxpayers thru CAATs; b. Audit of Conglomerates; c. Big Ticket Monitoring; d. Industry Champion; e. Tax Eroding Measures & Investment Incentives Monitoring; and f. Audit of Pending Inventory of Cases issued prior to Jan. 2010 2.2. Industry a. Timely Submission 2 Not later than end Not later than end ACIR, Policy and Benchmarking of Data for of July 2010 of July 2010 Planning Service Benchmarking b. No. of Major 2 No. of Major 2 major industry Industry Industry each division 3. Customer 3.1. Improve taxpayer Taxpayer's Satisfaction 6 Taxpayer's Satisfaction 4 (VS) ACIR, Taxpayer Service = 15% satisfaction, Index Rating Index Rating Assistance Service compliance Tax Campaign Activities; a. "Making the Public Know"; and b. Taxpayer's Feedback on TAMP Officers (Survey); 3.2. Handang LTS Rating on HMP 4 LTS Rating on HMP 4 ACIR, Taxpayer Maglingkod based on score of based on score of Assistance Service Program (HMP) the judges the judges 3.3. Other Priority 5 Overall Score x Projects/Activities KPI Weight in 2010 Strategy Map 4. Tax 4.1. Development of Number of Industries 8 No. of Industries 1 Industry and 2 ACIR, Policy and Administration Industry Champions and Industry Experts and Industry Experts experts each Planning Service Improvement = division 20% Total No. of Industries and experts Targetted 4.2. Review/ Number of Reviewed 2 Number of Reviewed 1 ruling each ACIR, Legal Service Recommendation Rulings Recommended Rulings Recommended Division for Revocation for Revocation for Revocation of Existing Rulings 4.3. eFPS filers Number of cases 2 100% validation ACIR, without payments validated Information Systems Operations Service (ISOS) Collections from 2 100% collection of ACIR, confirmed eFPS filers confirmed unpaid Information without payments amount (net of Systems Operations amount covered Service (ISOS) by approval to pay on installment) 4.4. "On Time BIR Timeliness in submission 2 Overall Score x ACIR, Policy and Time" Project of requirements/reports KPI weight Planning Service of identified Priority Projects and activities to concerned NO offices 4.5. Other Priority 4 Overall Score x Projects/Activities in KPI Weight 2010 Strategy Map (Other efforts-AIF/ Data Warehouse/ etc.) ANNEX A-2 CY 2010 Key Performance Indicators (KPIs) Large Taxpayers Assistance Division (LTAD) 1 Category Program Key Performance KPI Formula Target Measure Owner Indicator (KPI) Weight 1. Customer 1.1. Improve Service = 70% taxpayer satisfaction, compliance A. LTS Tax Campaign Kick off - Prepare invitation for Time within which the 5 Time within which the Not later than ACIR, Taxpayer TPs to be invited invitations are ready for invitations are ready for Feb. 20, 2010 Assistance Service sending to TPs sending to TPs B. Tax Campaign Activities; b.1 Taxpayer No. of 25 One (1) per month One (1) per Education and seminars/briefings/ month = 12 for Information; and tax updates/dialogues 1 year b.2. e-Newsletter No. of publications 15 One (1) per month One (1) per month = 9 for 1 year (started only in April 2010) 1.2. Handang LTS Rating on HMP 25 LTS Rating on HMP 4 ACIR, Taxpayer Maglingkod Program based on score of based on score of Assistance Service (HMP) the judges the judges 2. Tax 2.1. e-Books % of TPs issued permit 15 No. of TPs issued permit 50% ACIR, PPS Administration Program Conduct to use CAS &/or to use CAS &/or Improvement = Evaluation on components thereof components thereof/ 30% compliance with No. of TPs that applied the computerized for permit & ready for Accounting (CAS) systems demo requirement per RR 9-2009 2.2. Establishment of Time within which to 5 Time within which to Not later than end ACIR, TAS Computer Kiosk establish the computer establish the computer of June 2010 kiosk kiosk 2.3. "On Time BIR Timeliness in submission 5 Overall Score x ACIR, PPS Time" Project of requirements/reports KPI weight of identified Priority Projects and activities to concerned NO offices 2.4. People Wellness No. of seminars/tax 5 No. of seminars/tax One (1) per ACIR, LTS Program: updates conducted updates conducted month = 12 for Regular update on 1 year tax issuances and other relevant information thru briefing ANNEX A-3 CY 2010 Key Performance Indicators (KPIs) Large Taxpayers Excise Audit Divisions 1 - 2 Category Program Key Performance KPI Formula Target Measure Owner Indicator (KPI) Weight 1. Revenue 1. Attain Collection 1.1. Collection Goal 30 2010 Collection 100% of ACIR, Collection Collection = Target & sustain Attainment Assigned Goal Service (50%) Collection Growth 2010 Collection Goal 1.2. Collection Growth 20 2010 Collection 105.3% of Prev. ACIR, Collection Year's Collections Service 2009 Collection (Refined Collections-Net of Malampaya & Non- Recurring Transactions) 2. Governance = 2.1. Intensified % of Collection from 10 % of Collection from 1% ACIR, Assessment 15% Collection from Enforcement Activities Enforcement Activities Service Enforcement as a percentage to total as a percentage to total Activities: previous year's LTS previous year's LTS a. Implement Collection-Refined Collection-Refined computerized (refined "net of non- (refined "net of non- audit of recurring, excise & recurring, excise & business malampaya") malampaya") taxpayers thru CAATs; b. Audit of Conglomerates; c. Big Ticket Monitoring; d. Industry Champion; e. Tax Eroding Measures & Investment Incentives Monitoring; and f. Audit of Pending Inventory of Cases issued prior to Jan. 2010 2.2. Industry a. Timely Submission 2 Not later than end Not later than end ACIR, Policy and Benchmarking of Data for Benchmarking of July 2010 of July 2010 Planning Service b. No. of Major 2 No. of Major 3 major industry Industry Industry each division 3. Customer 3.1. Improve taxpayer Taxpayer's Satisfaction 6 Taxpayer's Satisfaction 4 (VS) ACIR, Taxpayer Service = 15% satisfaction, Index Rating Index Rating Assistance Service compliance Tax Campaign Activities; a. "Making the Public Know"; and b. Taxpayer's Feedback on TAMP Officers (Survey); 3.2. Handang LTS Rating on HMP 4 LTS Rating on HMP 4 ACIR, Taxpayer Maglingkod Program based on score of based on score of Assistance Service (HMP) the judges the judges 3.3. Other Priority 5 Overall Score x Projects/Activities in KPI Weight 2010 Strategy Map 4. Tax 4.1. Development of Number of Industries 8 No. of Industries 2 Industries and ACIR, Policy and Administration Industry Champions and Industry Experts and Industry Experts 4 experts each Planning Service Improvement = division 20% Total No. of Industries and experts Targetted 4.2. Review/ Number of Reviewed 2 Number of Reviewed 1 ruling each ACIR, Legal Service Recommendation for Rulings Recommended Rulings Recommended Division Revocation of Existing for Revocation for Revocation Rulings 4.3. eFPS filers Number of cases 2 100% validation ACIR, without payments validated Information Systems Operations Service (ISOS) Collections from 2 100% collection of ACIR, confirmed eFPS filers confirmed unpaid Information without payments amount (net of Systems Operations amount covered Service (ISOS) by approval to pay on installment) 4.4. "On Time BIR Timeliness in submission 2 Overall Score x ACIR, Policy and Time" Project of requirements/reports KPI weight Planning Service of identified Priority Projects and activities to concerned NO offices 4.5. Other Priority 4 Overall Score x Projects/Activities in KPI Weight 2010 Strategy Map (Other efforts-AIF/ Data Warehouse/ etc.) ANNEX A-4 CY 2010 Key Performance Indicators (KPIs) Large Taxpayers District Offices (LTDOs) Makati & Cebu Category Program Key Performance KPI Formula Target Measure Owner Indicator (KPI) Weight 1. Revenue 2. * Attain Collection 1.1. Collection Goal 30 2010 Collection 100% of ACIR, Collection Collection = Target & sustain Attainment Assigned Goal Service (50%) Collection Growth 2010 Collection Goal 1.2. Collection Growth 20 2010 Collection 105.3% of Prev. ACIR, Collection Year's Collections Service 2009 Collection (Refined Collections- Net of Non-Recurring Transactions) 2. Governance = 2.1. Intensified % of Collection from 10 % of Collection from 1% ACIR, Assessment 15% Collection from Enforcement Activities Enforcement Activities Service Enforcement as a percentage to total as a percentage to total Activities: previous year's LTS previous year's LTS a. Implement Collection-Refined Collection-Refined computerized (refined "net of non- (refined "net of non- audit of recurring, excise & recurring, excise & business malampaya") malampaya") taxpayers thru CAATs; b. Audit of Conglomerates; c. Big Ticket Monitoring; d. Industry Champion; e. Tax Eroding Measures & Investment Incentives Monitoring; and f. Audit of Pending Inventory of Cases issued prior to Jan. 2010 2.2. Taxpayer ACIR, Collection Account Service Management Program (TAMP) Stop Filer % of stop filer cases 2 No. of stop filer cases 100% Monitoring validated validated No. of cases referred 2.3. Monitoring of 2.4.1. Accounts 1 Collection from AR 3% of Total amount ACIR, Collection Delinquent Accounts Receivable (AR) of AR cases for Service Collection Effort Total amount of AR collection net of cases for collection refinement AS OF 12/31/2009 2.4.2. Accounts 1 No. of AR cases closed 5% of Total No. ACIR, Collection Receivable (AR) of AR cases Service Collection Efficiency No. of AR cases handled handled 2.4.3. Accounts 1 No. of warrants issued 75% of AR cases ACIR, Collection Receivable (AR) and executed being handled Service Processing Efficiency subjected to the No. of AR cases being issuance of handled subject to the summary issuance of summary remedies remedy 3. Customer 3.1. Improve taxpayer Taxpayer's Satisfaction 6 Taxpayer's Satisfaction 4 (VS) ACIR, Taxpayer Service = 15% satisfaction, Index Rating Index Rating Assistance Service compliance Tax Campaign Activities; a. "Making the Public Know"; b. Taxpayer's Feedback on TAMP Officers (Survey); and c. E-Newsletter d. 3.2. Handang LTS Rating on HMP 4 LTS Rating on HMP 4 ACIR, Taxpayer Maglingkod Program based on score of based on score of Assistance Service (HMP) the judges the judges 3.3. Other Priority 5 Overall Score x Projects/Activities KPI Weight in 2010 Strategy Map 4. Tax 4.1. eFPS filers Number of cases 3 100% validation ACIR, Info. Administration without payments validated System Operations Improvement = Svc (ISOS) 20% Collections from 3 100% collection of confirmed eFPS filers confirmed unpaid without payments amount (net of (amount covered by approval to pay on installment) 4.2. e-Books % of TPs issued permit 8 No. of TPs issued 50% ACIR, Policy and Program Conduct to use CAS &/or permit to use CAS Planning Service Evaluation on components thereof &/or components compliance with the thereof/ No. of TPs computerized that applied for Accounting permit & ready (CAS) requirement for systems demo per RR 9-2009 4.3. "On Time BIR Timeliness in submission 2 Overall Score x ACIR, Policy and Time" Project of requirements/reports KPI weight Planning Service of identified Priority Projects and activities to concerned NO offices 4.4. Other Priority 4 Overall Score x Projects/Activities KPI Weight in 2010 Strategy Map (Other efforts-AIF/ Data Warehouse/ etc.) ANNEX A-5 CY 2010 Key Performance Indicators (KPIs) Large Taxpayers Field Operations Division (LTFOD) Category Program Key Performance KPI Formula Target Measure Owner Indicator (KPI) Weight 1. Revenue Attain Collection 1.1. Collection Goal 50 2010 Collection 100% of Assigned Goal ACIR, Collection = Target & sustain Attainment Collection (50%) Collection Growth 2010 Collection Service Goal 2. Governance = 2.1 Stocktaking Number of taxpayers 15 Ten (10) Taxpayers Number of Stocktaking ACIR, LTS- (30%) Activity subjected to stocktaking (TPs) subjected to conducted/Number of Excise stocktaking Mission Orders issued 2.2 Reconciliation No. of Discrepancy 15 Thirty six (36) No. of ORB Reconciliation of Official Register Reports submitted Reconciliation Reports Submitted/ ACIR, LTS- Books (ORB) with reports for Number of Targeted Excise Third Party the year Reconciliation Reports Information 3. Customer 2.2. * Handang LTS Rating on HMP- 10 LTS Rating on HMP- 4 ACIR, Service = (10%) Maglingkod Program "Satisfaction Survey "Satisfaction Survey Taxpayer (HMP) Form" Form" Assistance Service 4. Tax "On Time BIR Timeliness in submission 10 Overall Score x ACIR, Policy Administration Time" Project of requirements/reports KPI weight and Planning Improvement = of identified Priority Service (10%) Projects and activities to concerned NO offices ANNEX A-6 CY 2010 Key Performance Indicators (KPIs) Excise Taxpayers Regulatory Division (ETRD) Category Program Key Performance KPI Formula Target Measure Owner Indicator (KPI) Weight 1. Customer 1.1. Improve Service = 50% taxpayer satisfaction, compliance A. LTS Tax Campaign Kick off - Prepare invitation for Time within which the 10 Time within which the Feb. 15, 2010 ACIR, TPs to be invited invitations are ready for invitations are ready for Taxpayer sending to TPs sending to TPs Assistance Service B. Tax Campaign Activities; b.1 Taxpayer Education and No. of seminars/briefings/ 20 One (1) per month One (1) per Information tax updates/dialogues month = 12 for for 1 year 1.2. Handang LTS Rating on HMP 20 LTS Rating on HMP 4 ACIR, Maglingkod Program based on score of based on score of Taxpayer (HMP) the judges the judges Assistance Service 2. Tax 2.1. e-Books % of TPs issued permit 15 No. of TPs issued 50% ACIR, PPS Administration Program Conduct to use CAS &/or permit to use CAS Improvement = Evaluation on components thereof &/or components 50% compliance with the thereof/No. of TPs computerized that applied for Accounting (CAS) permit & ready for requirement per RR systems demo 9-2009 2.2. e-Transmission % of ATRIGs 25 No. of ATRIGs 90% ACIR, LTS of ATRIGs to the e-transmitted to the e-transmitted to the Bureau of Customs BOC within the day BOC within the day/ Total No. of ATRIGs processed during the day 2.3. "On Time BIR Timeliness in submission 10 Overall Score x ACIR, PPS of requirements/reports of KPI weight identified Priority Projects and activities to concerned NO offices 2.4. People No. of seminars/tax 5 No. of seminars/tax One (1) per Wellness Program: updates conducted updates conducted month = 12 ACIR, LTS Regular update on for 1 year tax issuances and other relevant information thru briefing ANNEX A-7 CY 2010 Key Performance Indicators (KPIs) Shared Divisions Large Taxpayers Collection & Enforcement Division (LTCED) Category Program Key Performance KPI Formula Target Measure Owner Indicator (KPI) Weight 1. Governance = 1.1. Taxpayer 50% Account Management Program (TAMP) Stop Filer % of stop filer cases 20 No. of stop filer cases 100% ACIR, Monitoring validated validated Collection Service No. of cases referred 1.2. Monitoring of 1.2.1. Accounts 10 Collection from AR 3% of Total amount ACIR, Delinquent Accounts Receivable (AR) of AR cases for Collection Collection Effort Total amount of AR collection net of Service cases for collection refinement AS OF 12/31/2009 1.2.2. Accounts 10 No. of AR cases closed 5% of Total No. ACIR, Receivable (AR) of AR cases Collection Collection Efficiency No. of AR cases handled Service handled 1.2.3. Accounts 10 No. of warrants issued 75% of AR cases ACIR, Receivable (AR) and executed being handled Collection Processing Efficiency subjected to the Service No. of AR cases issuance of being handled summary subject to the issuance remedies of summary remedy 2. Customer 2.1. Handang LTS Rating on HMP 15 LTS Rating on HMP 4 ACIR, Service = 30% Maglingkod based on score of based on score of Taxpayer Program (HMP) the judges the judges Assistance Service 2.2. Issuance of % of TDM Issued 15 No. of TDMs issued 100% of TDM ACIR, Policy Tax Debit Memo applications and Planning No. of TDMs received Service applications received 3. Tax 3.1. "On Time BIR Timeliness in submission 20 Overall Score x ACIR, Policy Administration Time" Project of requirements/reports KPI weight and Planning Improvement = of identified Priority Service 20% Projects & activities to concerned NO offices ANNEX A-8 CY 2010 Key Performance Indicators (KPIs) Shared Divisions Large Taxpayers Performance Monitoring & Programs Division (LTPMPD) Category Program Key Performance KPI Formula Target Measure Owner Indicator (KPI) Weight 1. Governance = 1.1. Industry a. Timely Submission 10 Not later than Not later than ACIR, Policy 50% Benchmarking of Data for end of July 2010 end of July 2010 and Planning Benchmarking Service b. No. of Major Industry 10 No. of Major Industry 14 major industry each division 1.2. Large Taxpayers No. of LTPs Profiled 10 No. of LTPs 80% of Active ACIR, LTS Profiling Program Profiled/Total No. of LTPs (Historical) LTPs 1.3. 2010 Audit Timely Submission of 10 Not later than Not later than ACIR, LTS Program for Large Proposed LTS Audit June 15, 2010 June 15, 2010 Taxpayers Service Program to ACIR, LTS 1.4. ORB Data Timely Submission of 10 Not later than Not later than ACIR, LTS Monitoring on Volume Reports 25th day after end 25th day after end of Removals and of each month of each month Excise Tax Collections 2. Customer Improve taxpayer Service = 20% satisfaction, compliance LTS Annual Tax Campaign Kick-off - Prepare program Date within which the 20 Date within which the On or before ACIR, LTS and act as coordinator Annual Tax Campaign Annual Tax Campaign Feb. 28, 2010 of the event Kick-off was conducted Kick-off was conducted 3. Tax 3.1. Strengthening Timely Submission of 20 Not later than Not later than ACIR, LTS Administration LTS Database Proposed Revenue May 31, 2010 May 31, 2010 Improvement = Regulations amending 30% Expanding LTS RR No. 1-98 to ACIR, Database: Revision LTS of LTS criteria and policy 3.2. "On Time BIR Timeliness in submission 10 Overall Score x ACIR, Policy Time" Prokject of requirements/reports KPI weight and Planning of identified Priority Service Projects and activities to concerned NO offices ANNEX A-9 CY 2010 Key Performance Indicators (KPIs) Shared Divisions Large Taxpayers Document Processing & Quality Assurance Division (LTDPQAD) Category Program Key Performance KPI Formula Target Measure Owner Indicator (KPI) Weight 1. Governance = Collection Reports 50% Monitoring Program: 1) Daily Collection Timely submission of 25 Not later than Not later than ACIR, Report daily collection report 1pm after end 1pm after end Collection of each day of each day 2) 1209 Monthly Timely submission of 25 Not later than Not later than ACIR, Report 1209 Monthly collection the 15th day after the 15th day after Collection report end of each month end of each month Service 2. Customers Issuance of % of requests acted upon 20 Number of requests 100% of requests ACIR, LTS Service = 20% Certification of acted upon/Number of acted upon Payment requests received 3. Tax 1.1. eFPS filers Number of cases 20 100% validation 100% validation ACIR, ISOS Administration without payments validated Improvement = 30% 1.2. "On Time BIR Timeliness in submission 10 Overall Score x ACIR, PPS Time" Project of requirements/reports KPI weight of identified Priority Projects and activities to concerned NO offices ANNEX B Performance Contract for CY 2010 _________ LTS/Division/LTDO __________ Performance Period: CY 2010 Program/Project Program/Project Key Performance Indicator (KPI) KPI Weight KPI Formula Target Weight I hereby agree to the foregoing Programs/Projects, KPI and Targets as bases for my performance rating and evaluation at the Bureau of Internal Revenue for the above performance period. ___________________________ (Signature over Printed Name) (Assistant Commissioner/ Division Chief/LT District Officer) Noted by: ________________________ (Signature over Printed Name) (Commissioner) ANNEX C Accomplishment Report for the Month of _________, 2010 ANNEX D Accomplishment Report for the ______ Quarter, 2010 ANNEX E Consolidated Accomplishment Report for the _______ (Semester) _____, 2010 (LTS [Regular/Excise]/LTDOs) Program: KPI: KPI Weight: Accomplishment for the (Semester) Office Annual Numerator Denominator % (c) = (a)/(b) Score (d) = Remarks Target (a) (b) (c) * KPI Weight I attest to the accuracy of the information contained herein. _______________________________ (Signature over Printed Name) (Assistant Commissioner-Measure Owner) ANNEX F Assessment Report for the ______ (Semester) _____, 2010 LTS (Regular/Excise) __________ LTDO/LTS Program/Project Key Performance KPI Weight General Observation Division Indicator (KPI) per KPI * * May include: 1) Status of actual accomplishment vs. target; 2) Positive out on the implementation of the Program; 3) Issues encountered, if any; etc. I attest to the accuracy of the information contained herein. _______________________________ (Signature over Printed Name) (Assistant Commissioner-LTS Regular and Excise) ANNEX G Office Performance Evaluation for CY 2010 Program: KPI: KPI Weight: Accomplishment for CY 2010 Office Numerator Denominator Rating KPI Weight Score (a) (b) (c = a/b) (d) (c x d) Overall Score I attest to the accuracy of the information contained herein. _______________________________ (Signature over Printed Name) (Assistant Commissioner-Measure Owner) Noted by: _____________________________ (Signature over Printed Name) (Commissioner/Deputy Commissioner)