Strategies and Activities for the Year-Round Dialogue with Taxpayers and Tax Information/Education Campaign of the Bureau

January 7, 2000 REVENUE MEMORANDUM ORDER NO. 06-00 SUBJECT : Strategies and Activities for the Year-Round Dialogue with Taxpayers and Tax Information/Education Campaign of the Bureau TO : All the Deputy Commissioners, Assistant Commissioners, Regional Directors, Revenue District Officers and Others Concerned I. PRELIMINARY STATEMENT The BIR's tax collection effort plays a crucial role in the government's thrust and task of sustaining the nation's gradually rebounding economy. To achieve excellent collection performance, the cooperation of the taxpaying public is necessary and imperative, for the development of a nation is a partnership undertaking in which both the people and the government must participate in equal measure. prcd II. OBJECTIVES The objectives of the taxpayer information and education campaign of the Bureau are to: 1. intensify voluntary taxpayers' and public compliance with tax laws; 2. sustain a year-round taxpayers' awareness of their rights and tax obligations; 3. project a positive image for the Bureau of Internal Revenue; 4. realize taxpayers' constraints and problems; and 5. elicit suggestions from taxpayers for efficient tax collection and improved taxpayer service. cdlex III. STRATEGIES The Commissioner of Internal Revenue, officials and employees of the National, Regional and District Offices shall be involved in the year-round dialogue with taxpayers and tax information/education campaign of the Bureau to elicit awareness and consciousness among taxpayers of their tax obligations and bill of rights, and to emphasize the benefits they would derive out of their contributions. BIR will adopt several strategies, foremost of which are the distribution and display of information materials in BIR offices and other strategic places; conduct of seminars, consultations and dialogues with taxpayers; coordination with media, other government agencies and local government units in featuring information messages and materials for the BIR; and enlisting the campaign participation of civic, business and professional organizations, and local government units. Major tax campaign activities will be conducted during the first quarter and as needed as when laws or rules/regulations with extensive and intensive impact on tax collection and on the tax obligations of taxpayers are issued (e.g. the passage of a Tax Amnesty Law and the issuance of order on the last priority in the audit of taxpayers' records in case of voluntary self-assessment). Moreover, periodic tax campaign and dialogue on a regular basis shall be engaged in to continually enlighten and educate taxpayers on tax laws; office procedures, including computerized procedures; documentary requirements; proper filling up of BIR forms; commonly-committed errors; frequently-asked questions; and taxpayers rights, obligations and benefits, and to elicit complaints and suggestions from taxpayers. Since the conduct of tax campaign and public dialogue will be on a routinary basis, it is mandated that each regional office shall maintain a pool of resource speakers for this purpose. IV. POLICIES AND GUIDELINES A. The concerned National Office units shall perform the following activities: 1) Design, draft, procure and distribute the necessary information materials; 2) Allocate and release the required tax campaign funds to the National, Regional and District Offices; 3) Coordinate with the publishers of national papers, major broadcast companies, advertisers and private sector groups in the information campaign; and 4) Provide any other resource support to the National, Regional and District Offices. cdll B. The Taxpayer Information and Education Division of the Taxpayer Assistance Service shall distribute to the regional offices necessary information materials, like primers, streamers, posters and leaflets; coordinate with public and private media offices to feature tax information messages; arrange for the appearances of Bureau officials in various tax seminars and conferences; and, from time to time, issue official announcements to assist in the information dissemination or other related undertakings. C. All BIR field offices shall undertake the activities enumerated under the Bureau's Taxpayer Information and Education Program. D. All regional offices shall perform the following activities: 1) Organize tax seminars, dialogues and symposia in their respective jurisdictions; 2) Enlist the participation of local chapters of civic, business and professional organizations, and of local government units in the taxpayer service and information activities; 3) Coordinate with local newspapers publishers and broadcast (radio and television) companies to feature taxpayer education and information messages and materials; and 4) Distribute and/or display information materials such as streamers, posters, stickers, primers, mailers, leaflets and tax returns. E. All district offices shall perform the following activities: 1) Organize tax seminars, dialogues and symposia in their respective jurisdictions; 2) Enlist the participation of local chapters of civic, business and professional organizations, and of local government units in the taxpayer service and information activities; 3) Coordinate with local newspapers publishers and broadcast companies to feature taxpayers education and information messages and materials; 4) Set-up mobile filing centers/tax clinics in different places, including city and municipal halls, located within their respective jurisdictions during the income tax filing season; 5) Assign at least one BIR personnel in every accredited agent bank's office to help in addressing taxpayers' queries and problems during the income tax filing season; 6) Ensure that the office of the collection agents and all designated filing centers shall be open on Saturdays starting March 16 until April 15 of every year, from 8:00 a.m. to 5:00 p.m.; 7) Instruct personnel that, during the income tax filing season, there shall be no noon break in the filing centers but employees shall be rotated appropriately; and that taxpayers who are already in the premises at 5:00 p.m. shall be serviced until they have completed the filing process; 8) Coordinate with BIR-accredited agent banks located within their respective jurisdictions to open on all Saturdays starting March 16 up to April 15 to receive tax returns and validate payments of taxpayers; 9) Ensure the availability and sufficiency of tax returns not only in the revenue districts' taxpayer service counters but also in all designated filing centers and BIR-accredited agent banks; 10) Distribute information materials like primers and leaflets to taxpayers, and display in conspicuous places streamers, stickers, and posters; 11) Maintain a taxpayer service desk/counter in designated filing centers; and llcd 12) Coordinate with the heads of government offices located within their respective jurisdictions to designate liaison officers who will file the employees' break-even/refundable tax returns and to allow employees with payable returns to leave their respective offices during office hours to file their tax returns and pay taxes early. F. The Large Taxpayers Assistance Division, and the Excise Taxpayers Assistance Division of the National Office shall perform the following activities: 1) Organize tax seminars, dialogues and symposia in their respective jurisdictions; 2) Enlist the participation of civic, business and professional organizations in the taxpayer service and information activities; 3) Distribute and/or display information materials and tax returns; 4) Ensure the availability of tax returns to their taxpayers; 5) Ensure that all designated filing centers shall be open on Saturdays starting March 16 until April 15 of every year, from 8:00 a.m. to 5:00 p.m.; 6) Instruct personnel that, during the income tax filing season, there shall be no noon break in the filing centers but employees shall be rotated appropriately; and that taxpayers who are already in the premises at 5:00 p.m. shall be serviced until they have completed the filing process; and 7) Coordinate with local newspapers publishers and broadcast companies to feature taxpayers education and information messages and materials. V. PREPARATION AND SUBMISSION OF PLANS AND REPORTS 1) The region wide "Annual Plans and Schedules of the Tax Campaign/Dialogue" (Annex A) should be submitted to the Taxpayer Assistance Service not later than January 10 of the applicable year; llcd 2) A "Quarterly Accomplishment Report" (Annex B) shall be submitted by the Revenue District Officers to their respective Regional Directors not later than the fifth (5th) day of the month following the end of the quarter; 3) The Regional Directors shall prepare a "Consolidated Regional Quarterly Accomplishment Report" (Annex B) reflecting the performance of each district and the region as well and transmit the same, together with the districts' accomplishment reports, to the Taxpayer Assistance Service not later than the tenth (10th) day of the month following the end of the quarter; 4) The Large Taxpayers Service and Excise Taxpayers Service shall submit the "Annual Plans and Schedules of Tax Campaign/Dialogue" and the "Quarterly Accomplishment Report" to the Taxpayer Assistance Service on the dates stated in nos. 1 and 3 above, respectively. VI. REPEALING CLAUSE Provisions of all previous revenue issuances, including the reporting format, inconsistent herewith, are hereby revoked or modified accordingly. VII. EFFECTIVITY This Order shall take effect immediately. (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue ANNEX A Annual Plans and Schedules of Tax Campaign/Public Dialogue ANNEX B Plans, Schedules and Actual Accomplishment Report on the Tax Campaign Activities/Public Dialogue