Tax Reform Administration Operations Manual for the Tax Reform Agenda

April 24, 2007 REVENUE MEMORANDUM ORDER NO. 08-07 SUBJECT : Tax Reform Administration Operations Manual for the Tax Reform Agenda TO : All Internal Revenue Officers Concerned I. OBJECTIVES This Order is issued to: 1. Prescribe the usage of the Tax Reform Administration Operations Manual (OM) for the Tax Reform Agenda which sets forth, among others, detailed policies, procedures and implementation guidelines, and institutional arrangements for the carrying out of project activities; 2. Support a sound project administration by clarifying institutional roles, responsibilities and accountabilities, recording guidelines and inter-agency coordination; and 3. Implement the use of the manual and ensure strict adherence by all revenue personnel concerned to the requirements thereof. SCIAaT II. SCOPE AND COVERAGE The use and requirement of the OM by all revenue personnel concerned in the implementation and operationalization of tax reform projects shall be mandatory and shall cover the following priority actions for revenue improvement: 1. Enhanced Registration, Filing and Payment System 2. Enhanced Audit Capabilities 3. Collection Enforcement and Arrears Management 4. Strengthened Legal and Enforcement Capabilities and Enhanced Internal Affairs Management 5. Strengthened Taxpayer Service Development and Compliance 6. Improved Excise Tax Administration 7. Improved Organizational Management Systems 8. Nationwide Roll-Out of Computerized Systems and other e-Services 9. Tax Reform Management The manual shall apply to all task forces and tax reform projects established in BIR under the Tax Reform Agenda and supported by various Partner Agencies (e.g. IMF, WB, Sida, MCC, USAID) including new projects yet to be launched even if the same are supported by partner agencies not currently engaged. III. GUIDELINES AND PROCEDURES 1. The OM contains guidelines for management and administration of tax reform projects at the BIR. 2. The OM is intended for use by officers and staff of the Tax Reforms Administration Group (TRAG), task forces, other BIR officials and personnel concerned and representatives of the partner agencies. 3. The OM shall be the official reference to ensure compliance with the requirements of the Government of the Philippines, other stakeholders and partner agencies (e.g. WB). 4. The OM shall be the basis for other plans, budgets, procurement schedules and other project implementation requirement. 5. The TRAG shall be responsible for updates and continuous improvements of the OM. Users are encouraged to identify areas needing revision and suggest necessary improvements of the same to TRAG. Minor revisions will be approved and issued by DCIR, TRAG. Major revisions and policy changes will be approved by the Tax Reform Steering Committee. However, prior concurrence of partner agencies may be required when stipulated in the contract/agreement agreed upon by the BIR and the partner agency before approved amendments can be affected. 6. The OM shall be reviewed after it has been in use for a period of twelve (12) months and shall be subject to such revision as may be deemed necessary. HAEDCT 7. For purposes of this Order, the attached document shall be the final version of the Operations Manual. IV. EFFECTIVITY This Order takes effect immediately. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue BUREAU OF INTERNAL REVENUE TAX REFORM ADMINISTRATION OPERATIONS MANUAL MAY 2007 CONTENTS ABBREVIATIONS iv Foreword vi 1 Introduction 1 The Manual 1 1.1 Purpose and Coverage 1 1.2 Updates and Continuous Improvement 3 1.3 Overview of Project Management 4 1.4 Partner Agency Assistance 6 2 Roles and Responsibilities 8 2.1 Introduction 8 2.2 The Steering Committee 8 2.3 The Task Forces 9 2.4 Functions of the TRAG 11 2.5 Project Coordination 12 2.6 Inter-Agency Coordination 12 3 Project Definition 14 3.1 Introduction 14 3.2 The Preliminary Project Plan 14 3.3 Identifying External Assistance 15 3.4 Appointment of Task Force Members 15 4 Project Planning 17 4.1 Introduction 17 4.2 Creating the Detailed Project Plan 17 4.3 Planning Task Force Human Resources 19 4.4 Planning Finance 20 4.5 Planning Procurement 22 4.6 Planning for Quality 22 4.7 Assess and Manage Risks 23 4.8 Planning for Sustainability 24 4.9 Planning for Monitoring and Evaluation 25 5 Project Implementation 26 5.1 Introduction 26 5.2 Performance Management 27 5.3 Financial Management for Foreign Assisted Projects 30 5.4 Procurement 30 5.5 Consulting Services 33 6 Project Completion 37 6.1 Introduction 37 6.2 Handover to Line Management 37 6.3 Project Completion Report 37 6.4 Closing Project Accounts 38 Annex 1A List of Persons with Copies of the Manual 40 Annex 1B Background to the Reform Agenda 41 Annex 1C Tax Reform Agenda Training Manual 46 Annex 2A Key Project Documents 47 Annex 2B Coordination and Administrative Guidelines 49 Annex 2C Calendar of Key Events 52 Annex 4A Task Force Business Plan Template 53 Annex 4B Project Activity Sequencing 54 Annex 4C Guide to Common Project Risks 56 Annex 5A Arrangements for Results Monitoring 58 Annex 5B Task Force Status Report Template 61 Annex 5C Schedule of Reports 62 Annex 5D Procurement Guideline 63 Annex SE Consulting Services 66 Annex 5F TOR Template 71 Annex 5G Financial Management Manual 75 Annex 6A Suggested Topics for Project Completion Reports 76 ABBREVIATIONS AusAID Australian Agency for International Development BAC-TRA Bids and Awards Committee for Tax Reforms Administration BIR Bureau of Internal Revenue COA Commission on Audit CPAR Country Procurement Assessment Report CQ Selection Based on Consultant Qualifications DBM Department of Budget and Management DOF Department of Finance EA Environmental Assessment FMA Financial Management Assessment FMR Financial Monitoring Report eNGAS Electronic New Government Accounting System GOP Government of the Philippines HRDS Human Resource Development Service ICB International Competitive Bidding ICR Implementation Completion Report ICT Information and Communications Technology IDF Institutional Development Fund IMF International Monetary Fund ISG Information Systems Group LCS Least Cost Selection LTS Large Taxpayer Service MCA Millennium Challenge Account MCC Millennium Challenge Corporation MTPDP Medium Term Philippine Development Plan NCB National Competitive Bidding NEDA National Economic and Development Authority NGAS New Government Accounting System NGO Non-Governmental Organization ObR Obligation Request OG Operations Group OPIF Organizational Performance Indicator Framework PA Partner Agency (e.g. WB, MCC, USAID, etc.) PAD Project Appraisal Document PCN Project Concept Note PMS Performance Management System PPS Policy and Planning Service QAG Quality Assurance Group QCBS Quality and Cost Based Selection RATE Run Against Tax Evaders (BIR) RMO Revenue Memorandum Order (administrative directive) RSO Revenue Special Order (appointment directive) SBD Standard Bidding Document SFB Selection Based on Fixed Budget SCB Statistiska Central Byran (Statistics Sweden) Sida Swedish International Development Cooperation Agency SIL Specific Investment Loan SOE Statement of Expenditure STA Swedish Tax Agency TF Task Force TRAG Tax Reform Administration Group (BIR) TOR Terms of Reference USAID United States Agency for International Development VAT Value-Added Tax WBG World Bank Group Foreword We are committed to achieving reform and modernization of the tax system and have much to do within a short time. This Tax Reform Administration Operations Manual has been produced to ensure that BIR is organized to achieve the tasks ahead, that we utilize wisely the resources to its optimum use, and that we communicate our successes within and outside the organization. Adherence to the requirements of this Manual is mandatory, and is critical to the BIR demonstrating good governance in project management. Without the application of sound project management policies and procedures, we cannot retain credibility with BIR staff and with the many external parties who depend on BIR for the good administration of the revenue laws. For many BIR staff, participation in Task Force activities comes in addition to their regular duties. We have, therefore, kept the administrative requirements to a minimum. But we should not regard sound project management as an administrative burden it needs to become embedded in our way of thinking and our way of working so that projects can be achieved successfully on time and within the resources we have. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue April 2007 SECTION 1 . Introduction . Purpose and Coverage Manual Updates and Continuous Improvement Overview of Project Management Partner Agency Assistance ANNEXES Annex 1A Persons Issued with this Manual Annex 1B Background to the Tax Reform Agenda The Manual The Tax Reform Administration Operations Manual (Manual) contains guidelines for management and administration of the Tax Reform Administration Agenda at the Bureau of Internal Revenue (BIR). The Manual is intended for use by the members of the Steering Committee, officers and staff of the Tax Reform Administration Group (TRAG), members of the Tax Reform Task Forces (TFs), other BIR officials and personnel, and representatives of the Partner Agencies (PAs). A list of persons who are issued with copies of this Manual is in Annex 1A . The Manual is also available from the following web link: [http://www.bir.gov.ph] 1.1 Purpose and Coverage The main purpose of the Manual is to support the efficiency and effectiveness in BIR's management and administration of its portfolio of reform projects by clarifying institutional roles, responsibilities, accountabilities, as well as, recording guidelines and related procedures and interaction between and among the officers and staff involved. The Manual is provided to support the efficient administration of the tax reform projects according to sound and accepted practice and also to ensure compliance with the requirements of the Government of the Philippines and other stakeholders such as the World Bank and other donors. It serves as the basis for other plans, budgets, procurement schedules and other project implementation requirements and is used as a management tool to assist in: IETCAS Implementing projects and in accomplishing project goals, planned results and project outputs; Defining the tasks and activities needed to be carried out to generate the results and impact anticipated for the project; Managing project inputs, allocation of resources and optimization of use of resources; Managing and administering projects, assigning responsibilities and accountabilities, and fostering collaboration and teamwork; Identifying when various procurement actions need to be taken; Defining the funds flow structure which will facilitate the disbursement procedures for the project; Monitoring and evaluating performance; and Sharing and managing knowledge and stakeholder communications. This Manual applies to all task forces and tax reform projects established in BIR under the Tax Reform Agenda, whether or not they are supported by any of the Partner Agencies (e.g. IMF, WB, Sida, MCC, USAID), including new projects yet to be launched even if the same may or not be supported by partner agencies or others not currently engaged. The Task Forces are listed in RSO No. 381-2006 (16 August 2006) as amended by RSO Nos. 511-2006 (19 October 2006), 560-2006 (29 November 2006) and RSO No. 293-2007 (April 16, 2007). (See Annex 2A ). The priority actions of the Reform Agenda are: 1. Enhanced Registration, Filing and Payment Systems 2. Enhanced Audit Capabilities 3. Collection Enforcement and Arrears Management 4. Strengthened Legal and Enforcement Capabilities and Enhanced Internal Affairs Management 5. Strengthened Taxpayer Service Development and Compliance 6. Improved Excise Tax Administration 7. Improved Organization and Management System 8. Nationwide Roll-Out of Computerized Systems and other eServices 9. Tax Reform Management Any proposal to add new project to the Tax Reform Agenda or remove completed projects therefrom should be considered by the Tax Reform Steering Committee prior to issuance of an amending RSO. An overriding principle of this Manual is that Task Forces take responsibility for their identified activities and resources, and that the Task Forces receive the necessary support from all senior managers and from line organizations within BIR. In this Manual , the term Partner Agencies (PAs) is used to refer to the participating donor agencies. 1.2 Updates and Continuous Improvement The guidelines and procedures contained in this Manual are intended to evolve and improve over time as practical experiences are gained and lessons are learned as implementation of projects is pursued. Users are, therefore, encouraged to identify areas needing revision and suggest necessary improvements to TRAG. This Manual should be reviewed after it has been in use for a period of 12 months and shall be subject to such revisions as may be deemed necessary. Any suggestion for revisions and updates of this Manual may be sent to: ( [emailprotected] or [emailprotected] ) Major revisions and policy changes will be approved and issued by the Tax Reform Steering Committee. Minor revisions will be approved and issued by the DCIR, TRAG. However, before approved amendments can be effected, prior concurrence of donor agency may be necessary if so stipulated in the contract or agreement agreed upon by the BIR and the PA. 1.3 Overview of Project Management The Manual is based on principles of sound project management and follows a structured project management approach. The BIR manages a portfolio of tax reform projects and has adopted project management principles to ensure accomplishment of its reform agenda goals. In addition to contributing to the achievement of the reform objectives, application of sound project management within the Reform Agenda strengthens project management skills and processes in BIR. Sections 3, 4, 5 and 6 of this Manual provide guidance and procedures for each of the four phases of the tax reform projects (definition, planning, implementation and completion). IHDCcT Figure 1: The Project Management Process Project management is defined as: . . . planning, monitoring and control of all aspects of a project and the motivation of all those involved in it to achieve the project objectives on time and to the specified cost, quality and performance. 4 A project is a temporary activity that has a beginning and an end. A project has four phases: definition, planning, implementation and completion. The benefits of a project are captured by the users and often do not happen until after the end of the project. The users are usually the line managers in the operations areas of the organization. The TRAG will provide tools that will assist Task Forces complete the structured formal aspects of their project planning, reporting and finalization. For instance, it will provide templates for Task Force Business Plans and Status Reports that inform stakeholders of progress on the project and enhance communication on all aspects of the Reform Agenda. 1.3.1 Task Force Training The application of the procedures of this Manual is supported by a structured program of training which is outlined in the Tax Reform Agenda Training Manual (Annex 1C) . 1.4 Partner Agency Assistance The external assistance to the BIR reform agenda includes inputs from various PAs, including: International Monetary Fund (IMF); World Bank (WB); United States Agency for International Development (USAID); Millennium Challenge Corporation (MCC); Swedish International Development Cooperation Agency (Sida); and Australian Agency for International Development (AusAID). The assistance aims to meet the overall reform agenda objectives, which are to: Increase taxpayer compliance by increasing the efficiency and effectiveness of the BIR; and Prepare the BIR for a sustainable and long-term reform . HCSEIT Information on the background to the Tax Reform Agenda is provided in Annex 1B . SECTION 2 . Roles and Responsibilities . The Steering Committee The Task Forces The Tax Reform Administration Group Project Coordination Inter-Agency Coordination ANNEXES Annex 2A Key Project Documents Annex 2B Coordination and Administrative Guidelines 2.1 Introduction The roles and responsibilities described in this Section are founded in the authority provided in the relevant Revenue Special Orders (RSOs), Revenue Administrative Orders (RAOs) and Revenue Memorandum Orders (RMOs) refer to the copies in Annex 2A . The Section also contains additional guidance on the relationships with PAs. 2.2 The Steering Committee The Reform Steering Committee shall: 1. Provide general policy directions and approve methodologies and procedures for the management and implementation of the tax administration reforms in the BIR; 2. Approve the work plans for priority actions of the Reform Agenda; 3. Meet periodically to review reports on the tax administration reforms of the Reform Task Forces; 4. Resolve all outstanding issues pertinent to the reform agenda, and if necessary, call upon all concerned to attend the committee meeting for purposes of information/data sharing or clarifying issues; 5. Invite representatives of private and government agencies to attend committee meeting, whenever necessary; 6. Approve the periodic progress reports of all Reform Task Forces; 7. Evaluate the performance of the Task Forces in relation to accomplishments on planned activities per priority action; 8. Ensure the coordination and linkage among the various groups, divisions, and regional and district offices for the implementation/operationalization of the reforms; 9. Validate the output of the Task Forces; and 10. Perform related tasks that may be deemed necessary. The role of the Steering Committee includes final acceptance or approval of the output of the Task Forces prior to full implementation. Systems which are piloted and ready for implementation are subject to final acceptance by the Steering Committee. The Steering Committee normally meets on the second Tuesday of every month, but may also meet on other dates. 2.3 The Task Forces The Task Forces shall undertake the following activities: 1. Prepare detailed work plan for their respective priority projects; 2. Manage and monitor the delivery of results for the priority projects; 3. Undertake all necessary actions for the implementation of planned activities towards full operationalization of the reform (e.g. regular meetings, preparation of communications, issuances, coordination with offices/units as well as Task Forces related to the reform activities, etc.); 4. Identify project risks, anticipate potential obstacles and take steps to overcome these; 5. Raise issues/blockers pertinent to the priority action and elevate unresolved issues to the Tax Reform Steering Committee for necessary coordination and resolutions; 6. Submit accomplishment reports and updates/status of the project including unresolved issues to their respective DCIRs, ACIRs, and the DCIR of Tax Reform Administration Group; 7. Whenever applicable, ensure that business processes to be undertaken have passed acceptance criteria and that the requirements of Terms of Reference (TOR) have been met and delivered for both business and technical design; 8. Recommend creation of sub-Task Forces whenever necessary; and 9. Perform related task that may be identified. ETCcSa 2.3.1 Task Force Directors The Task Force Directors shall: 1. Take ownership of the priority project; 2. Lead, supervise and direct the Task Forces and their respective activities; 3. Ensure that resources needed are available to the Task Forces; 4. Provide the organizational authority for implementation of the reforms; 5. Attend and report to the Tax Reform Steering Committee during the latter's meetings; 6. Review progress of activities on a regular basis vis-a-vis approved plans; 7. Address issues that pertain to the effective implementation of their respective priority actions; 8. Provide directions towards the resolution of related issues; and 9. Communicate with line managers on the reform and ensure their cooperation and actions. 2.3.2 Task Force Heads The Task Force Heads shall: 1. Drive the team to ensure that objectives of the projects are met; 2. Manage Task Force operations towards execution of plans; 3. Monitor activities and accomplishments of their respective members; 4. Communicate/coordinate with other Task Force Heads and Project Directors relative to cross-cutting activities or issues; 5. Report project status/progress to Steering Committee, through Project Directors and ODCIR-TRAG; 6. Submit recommendations and evaluation reports to ODCIR-TRAG through Project Director; 7. Whenever necessary, recommend action of sub-Task Forces to the Tax Reform Administration Group; 8. Report/act on issues and concerns; and 9. Attend the regular Tax Reform Steering Committee Meeting, whenever notified. 2.3.3 Task Force Members The Task Force Members shall: 1. Prepare regular status reports on the tasks assigned to them, for review of their respective Task Force Head/Project Director for submission to ODCIR-TRAG; 2. Provide technical and functional expertise towards the accomplishments of the projects; 3. Design system changes and draft any required issuance; 4. Act as a pool of resource persons responsible for the timely implementation of the projects; and 5. Participate in all meetings, briefings/debriefings to be conducted or scheduled by the Task Force Head/Project Director. 2.4 Functions of the TRAG The TRAG shall perform the following functions: 1. Formulate policies, methodologies, and procedures for the management and implementation of reforms in the BIR; 2. Oversee and operationalize duly approved projects/programs of the BIR for tax administration reforms; 3. Create Task Forces, whenever necessary, for the implementation of reforms projects/programs and oversee the performance of said task forces; 4. Ensure the delivery of interventions for capability building of the TRAG staff and Task Forces' members (e.g. training/studies on project management, change management, performance indicator measurement and other appropriate skills development trainings) to enable them to effectively perform their assigned tasks; 5. Approve terms of reference, evaluation methodologies, contracts and reports presented by Task Forces and consultants; 6. Identify donor agencies (international, bilateral and local) that can provide support/assistance for the reforms projects/programs; 7. Prepare project costing for BIR or donor agencies for the funding of priority reforms projects/programs and submit proposals to concerned government or non-government agencies; 8. Monitor the execution of reforms projects/programs according to the approved work plans of the Task Forces; and whenever changes are necessary, justify and agree with the appropriate donors and BIR management; 9. Evaluate the results of the implementation of the reforms projects/programs and provide feedback to BIR Management/Steering Committee and affected functional services/offices; 10. Coordinate with concerned BIR offices (e.g. Resource Management Group in the BIR and others) the activities related to the management of a) internal funds assigned for tax reforms projects/programs, and b) external funds and other resources provided for tax reforms projects/programs consistent with the terms of the arrangements agreed with those agencies; 11. Coordinate with foreign and local consultants and experts assigned to assist in the tax reforms projects/programs of the BIR; 12. Liaise and consult with key stakeholders in BIR's tax reforms projects/programs and ensure their continuing support and commitment to reform efforts; 13. Promote and publicize the BIR's tax reform agenda and related projects to internal and external stakeholders; and 14. Perform such other tasks as may be assigned, and as may be relevant to the foregoing. 2.5 Project Coordination Line management has legitimate interest in the Task Force Projects as they are the eventual users, owners and operators of the systems developed and piloted by the Task Forces. As a result, line management has a legitimate interest and responsibility towards the tax reform projects and should be actively involved in all stages of the projects. General guidelines for the coordination of project work are provided in Annex 2B . 2.6 Inter-Agency Coordination The key players in the identification, formulation, management and administration of the portfolio of externally assisted projects are: The Department of Finance (DOF); The National Economic and Development Authority (NEDA); The Commission on Audit (COA); The Department of Budget and Management (DBM); The International Monetary Fund (IMF), The World Bank (WB); and Other partners such as MCC, USAID, Sida and AusAID. The TRAG will maintain close professional relationships with these agencies and foster close cooperation and teamwork. To this end, it is important that BIR maintains frank and free channels of communication, and shares information in a direct and unrestrained manner. Within the limitations of the tax legislation, project records, files and reports which are maintained and prepared by the TRAG should be available if and when required by other parties to accomplish the projects in the Tax Reform Agenda. The TRAG will conduct briefings during meetings held to ensure that key project participants and stakeholders are fully informed about the schedule of work, the activities and other issues outlined in the Manual, such as work plans and achievements. SECTION 3 . Project Definition . The Preliminary Project Plan Identifying External Assistance Appointment of Task Force Members 3.1 Introduction Planning a tax reform project is a collaborative process among the Task Force members, staff of the functional areas of the tax administration, the reform administration group, consultants, and the partner agencies. To be successful, all of these groups should be included in the planning process so that any foreseeable issues or concerns can be addressed in the plan. The purpose of project definition phase is to provide the scope of the project so that it can be achieved within available resources and to ensure that the resources provided have the required capacity and capability. If necessary, capacity building measures should be identified and included in the plan to ensure that the prerequisite skills are present before project implementation. Close contact and consultations with all stakeholders in the project start up stage is encouraged at all times. In particular, the project formulation team must work in close consultation with the BIR Services that have line responsibility for the areas covered by the project. CEDHTa 3.2 The Preliminary Project Plan The preliminary design of a project helps to establish a broad idea of what needs to be done so that the resources required to achieve the project can be planned out. Project activities or sub-components need to be identified in sufficient detail to be able to establish cost estimates for the project, a financing/funding plan, implementation arrangements, procurement arrangements and consulting service requirements. Preliminary plans produced during the workshop by seven BIR Task Forces following the June 2006 workshop will be developed into more detailed plans as the Reform Agenda moves forward. 3.3 Identifying External Assistance For practical purposes, the need for external assistance must be identified at an early stage in planning projects, often on the basis of preliminary plans. Negotiations and arrangements with donor agencies can be protracted; hence, it is necessary to make a first estimate of the external assistance required at an early stage of the project so that donors can plan and program their inputs. 3.3.1 Documentation of Agreements At the conclusion of the project formulation phase, the project formulation activities are recorded in an Aide Memoire (AM) or Memorandum of Understanding (MOU) prepared by the Partner Agency (PA) team funding the project. The PA team distributes the draft of this document to concerned agencies and there is process of discussion and negotiation before agreements are finalized. Copies of the loan and grant agreements with donors will be held by the TRAG and are available from that office. 3.4 Appointment of Task Force Members 3.4.1 Selection The size and scope of the resources of the implementation team must reflect the nature and the specific needs and requirements identified as necessary to effectively implement the project. These arrangements vary depending on the requirements of the project and could range from individuals in different Services and Regions to a team predominately from one office. It is preferable to ensure that the team designated to implement the project is available to provide input immediately after the loan/credit is approved. Irrespective of the size and complexity of the project to be undertaken, there is a need for staff with the right professional qualifications and skills to implement project activities on a day-to-day basis. The allocation of all project staff must be based on merit and their existing functional roles. 3.4.2 Appointment Task Forces are appointed by the issuance of an RSO signed by the Commissioner. The process is shown below: Figure 2: Process Steps for Task Force Personnel Appointments SECTION 4 . Project Planning . Creating a Detailed Project Plan Planning Finance Planning Procurement Assessing and Managing Risks Establishing the Monitoring and Evaluation Framework ANNEXES Annex 4A Task Force Business Plan Template Annex 4B Project Activity Sequencing Annex 4C Guide to Common Project Risks 4.1 Introduction The Task Force Business Plan is a more detailed plan based on the preliminary plan. DHIcET The purpose of the project planning phase is to create the detailed plan that will be used to coordinate and assign tasks to team members and to show other stakeholders, such as the Steering Committee, the projected workflow of the project and that the same will be well managed and controlled. 4.2 Creating the Detailed Project Plan The Task Force Business Plan is in the standard format set out in Annex 4A and includes information on the following aspects of the project: Scope & Objectives Activities Schedule Finance Quality People and Task Assignment Change Management Risk Sustainability Procurement Communications Monitoring & Evaluation The process of preparing a Task Force Business Plan is shown below. Figure 3: Process Steps for Detailed Planning The core of the Task Force Business Plan is defined within three elements: Scope & objectives define the Task Force goals and the boundaries of the project. The scope must fit the available resources; Activities lists what needs to be done with what resources and the relationships between activities; and Schedule plans the timing of activities. The detail of activities and schedule is summarized in a Detailed Activities Chart (Gantt Chart) which is one of the standard attachments to Task Force Business Plans. The TRAG will provide some assistance in recording the Gantt Charts in Microsoft Project or other suitable software for each TF on the basis of outputs of the TF planning sessions. 4.2.1 Sequencing activities For most of the TF projects, the sequence of activities will be programmed using a Gantt Chart with assistance from project management software. With complex projects, it is advisable to analyze the sequencing of activities more carefully recognizing all the dependencies between activities. Further information is available in Annex 4B. 4.3 Planning Task Force Human Resources There are three central human resource processes necessary in the Task Forces: Appointment to the TF (refer to Section 3); Assignment of tasks; and Performance management (refer to Section 5). 4.3.1 Task Assignment Task Assignment must be clearly communicated to TF personnel and recorded at the time the detailed plans are made. Once the detailed activities of the project are defined, tasks should be assigned to individuals as soon as possible. The preferred means of task assignment is to record task responsibility on the Detailed Activities Chart and, once agreed, circulate the schedule to all TF members. 4.3.2 Performance Management In line with the guiding principles of this Manual, TF members are accountable for carrying out the tasks assigned and Task Force Heads have a responsibility to monitor their performance and intervene, if necessary, to ensure that tasks are completed on time. Task Force performance management should be consistent with the principles of the Performance Management System (PMS) being introduced by the BIR. For more information on PMS, please refer to Section 5. 4.4 Planning Finance 4.4.1 Task Force Financial Planning The Task Force must prepare a budget for all project components in the format specified in the Task Force Business Plan (Annex 4A) . The cost estimates must be prepared in accordance with the Financial Management found in Section 5 and must be agreed with the Finance Officer. 4.4.2 Financial Systems and Procedures The Task Forces and the TRAG must plan the financial management arrangements for the project in strict compliance with donor requirements and the procedures laid down in Financial Management refer to Section 5. The Financial Management will include arrangements for maintaining accounting records, reporting thereon and other fiduciary arrangements. In the case of BIR, the financial procedures are those of the standard government accounting i.e. the New Government Accounting System (NGAS). The TRAG will prepare a draft disbursement schedule based on detailed project implementation schedules. The percentages of financing between the BIR and other sources needed to fund the Tax Reform Agenda are indicated in the PAD document and will be agreed with all parties as soon as possible. Figure 4: Steps for Completing Task Force Budget Unless otherwise agreed upon by the Steering Committee, Task Force Projects will be funded in accordance with the Consolidated Work and Financial Plan held by the Finance Officer. Figure 5: Consolidated Work and Financial Plan 4.5 Planning Procurement The procurement processes used by the TRAG must be strictly in accordance with the procurement guidelines of the World Bank and the other donor agencies, as the case may be. As most procurement processes require significant lead-time, it is beneficial for the Task Forces to plan their procurement requirements at an early stage. The Task Force Business Plan requires the following information: Description of goods or services to be purchased and the direct and specific purpose of said goods and services to the project; Detailed specification of good or services (if not available, who will prepare and who will need to be consulted); Source local or foreign; Timing when the goods or services are required; Estimated cost and amount of funds available and source of funds. The TRAG, through the Resource Management Group (RMG), including the BAC-TRA, are responsible for carrying out procurement procedures in consultation with the relevant TF. For details of procurement processes such as purchase of goods or hiring consultants, refer to Section 5, Procurement Guideline in Annex 5D and Consulting Services in Annex 5E . The BIR Customized Procurement Manual provides details of the operating procedures for procurement actions. 4.6 Planning for Quality A product (good or service) has quality when it meets its design specifications. The quality plan requires the Task Force to set out how it will ensure that the output of the project will meet required specifications and how quality will be assured in the future operation of systems or processes designed and implemented as part of the project. The information on quality required in the Task Force Business Plan includes: The standards that outputs/deliverables are required to meet; How there will be assurance that quality standards are achieved; and How the Task Force will know if the output is not achieved to the required specification. cDTaSH 4.7 Assess and Manage Risks Risk management is a critical part of project management. Risk management is about identifying what potentially could go wrong with the project and, for major risks, planning either to control the risk or to provide for a possible contingency response. Step 1 Identify events that may endanger the project objectives (A guide to common project risks is given in Annex 4C ) Step 2 Estimate the probability that each event will occur Step 3 Identify the consequences if the event does occur Step 4 Consider a risk response For important risks only , plan a risk mitigation strategy : Control, if possible; If control is not possible, consider a contingency plan. Important risks are those that have high probability and potentially high impact on the project. What is considered "important" depends on management's appetite for risk, i.e. how much risk management decides to allow. "Controls" are actions, procedures or operations undertaken by management to increase the likelihood that the project will achieve its objectives. Controls are therefore, responses to risk that are intended to contain uncertainties of outcome that have been identified. Step 5 Document the risk assessment. A template for the Task Force Risk Assessment is provided in Attachment 1 of Task Force Business Plan (Annex 4A) . Figure 6: Process Steps for Risk Assessment The purpose of a risk assessment is to provide assurance to the Steering Committee and senior management that all feasible steps have been taken within the project to control risks and prepare for any events that may threaten the project objectives. As circumstances change, Task Forces should review their risk assessment and report significant changes to the Steering Committee. Note that the Tax Reform Administration Training Manual (Annex 1C) includes additional material on risks assessment, such as a list of common project risks. 4.8 Planning for Sustainability Task Forces should plan for the sustainability of their output after the end of the project. The base information required for the Task Force Business Plan includes specification of arrangements for: Ongoing operations and maintenance; Funding for the above as needed; and Allocating responsibility for improvements and continuing the development work of the Task Force. 4.9 Planning for Monitoring and Evaluation The Project Appraisal Document (PAD) sets out the Monitoring and Evaluation (M&E) framework required by the World Bank. Task Force performance management, as reflected in the planning and reporting arrangements in this Manual, is designed to align with the PAD framework so that the BIR will be able to provide data to the Bank that reports progress towards the development objective set out in the PAD. ECcTaS The M&E requirements of the Steering Committee and the other partner agencies also need to be recognized and can be accommodated within this framework. 4.9.1 Other Performance Management Systems The BIR is implementing a Performance Management System (PMS) framework and has established performance measures under a Balanced Scorecard framework. The BIR also has performance indicators for its Major Final Outputs under the Organizational Performance Indicator Framework (OPIF) as part of its budgetary commitments to DBM. As far as possible, the indicators in Task Force Business Plans should be consistent with those already used in these two documents. 4.9.2 Data Collection It is important to plan to collect baseline data as early as possible during project preparation and all such data should be gathered prior to the start of the project. Responsibility for monitoring and reporting data to the TRAG on the performance indicators in the PAD is assigned to the Task Forces as shown in Annex 5A . SECTION 5 . Project Implementation . Performance Management Financial Management for Foreign Assisted Projects Procurement Consulting Services ANNEXES Annex 5A Arrangement for Results Monitoring Annex 5B Task Force Status Report Template Annex 5C Schedule of Reports Annex 5D Procurement Guideline Annex 5E Consulting Services Annex 5F TOR Template Annex 5G Financial Management Manual 5.1 Introduction After negotiations with the Government, the Partner Agency (PA) processes the loan or grant proposal and submits it to its management and Board of Directors for approval. Once approved, the PA and the Government sign the loan or grant agreements. Loans or credits take effect once certain conditions are met. The project implementation stage can then commence. The project is implemented by an executing agency, in this case BIR, according to the agreed schedule and procedures. The guidelines and procedures for achieving the functions of performance management, financial management and procurement are contained in this Manual and in the relevant Annexes, as listed above. 5.1.1 Implementation within Guidelines The BIR is responsible for ensuring that the project performance is within the scope of the agreements signed with PAs and that performance is monitored throughout implementation up to completion and that required project reports are prepared and submitted to the concerned parties. If there is a conflict between the PA guidelines and the Government guidelines on any particular issue, then the PA guidelines prevail to the extent that no statutes or regulations which have the force and effect of a law is violated. The key agreements and other documents relevant to the Tax Reform Agenda are listed in Annex 2A . Copies of these agreement documents are available from the TRAG. Within BIR, the TRAG is the central point for monitoring and reporting progress on project implementation. 5.1.2 Project Implementation by the Task Forces The day-to-day implementation of the projects in BIR is achieved through its Task Forces and TRAG following the guidelines, systems and procedures of the funding PA and the Government. Additional support is provided by Consultants, other Government agencies, and PA representatives. Subject to each member of the project implementation team performing at a satisfactory level, the TRAG shall ensure that the Task Forces remain intact, as far as possible, during the whole period of project implementation. Task Force members are delegated the authority necessary to enable them to effectively carry out their duties and responsibilities. The TRAG/TFs have been provided authority to spend money, procure consumable and durable goods and services, and administer the overall portfolio of projects, in accordance with the relevant RSOs. (For more details on the Roles and Responsibilities of the TRAG and the Task Forces, please refer to Section 2). 5.2 Performance Management Performance management, including monitoring and evaluation, is integrated into all aspects of management of the Tax Reform Agenda. The Steering Committee, the TRAG and the Task Forces have roles in performance management. Activities will include: Monitoring operational performance; and Monitoring and evaluating in cooperation with other stakeholders. 5.2.1 Operational Performance Monitoring Operational performance monitoring strengthens the administrative performance of programs and projects. Basic performance indicators are intended to foster accountability and responsibility for getting the work done, to provide documentation for work completed, and to identify any bottlenecks that may arise. The BIR is responsible for monitoring operational performance, and as such, it must establish and maintain: Plans and standards for key activities of the projects against which the operational performance of the specific activities can be measured. The plans and expected standards of performance are contained in the Task Force Business Plans and in the requirements of this Manual and its Annexes. IcHEaA Monitoring and evaluation systems and procedures to measure performance against the plans and established standards. This includes data collection by the Task Forces and the TRAG and the supervision missions of the PAs. A system of reporting on the performance achieved to the operational and higher levels of management within the agency, for information and for any appropriate management action. Reports are provided to the Steering Committee and to the PAs. Providing operational performance information to PAs in terms of the agreements with them. Project performance monitoring ensures that project implementation plans remain current and reflect an objective, measurable, and verifiable view of the state of activities. The Steering Committee is responsible for measuring physical progress against established targets and schedules. It must: Establish and maintain detailed Project Operations Manual to serve as framework for project implementation (i.e. this Manual); Upon the recommendation of the DCIR-TRAG, regularly review and update the guidelines and procedures, and plans including comparison of actual accomplishments against planned targets. Identify areas of concern and recommend remedial measures to mitigate any problems and ensure the projects stay on track within scheduled time, budget and quality. 5.2.2 Responsibility for Monitoring and Evaluation It is the responsibility of the BIR to ensure that all monitoring and evaluation requirements agreed upon with the donor agencies at the project formulation stage are followed. If during the project implementation phase, it becomes necessary for any reason to change any of the monitoring indicators, then this should be discussed and agreed with the PA through their regular project supervision missions. The PA project supervision team must record any agreed changes in its Aide Memoire, so that the BIR and DOF and the funding PA's management are aware of the changes that are agreed upon, and the reasons for making the changes. cIHDaE The TRAG is responsible for scheduling required reports to the Steering Committee and to PAs. The Task Force is responsible for measuring, monitoring and evaluating the progress in the implementation of the project and its impact against established performance targets and goals that were already agreed upon at the project formulation stage. In carrying out this responsibility, the Task Force must: Before the start of project implementation, establish and agree with the Steering Committee, benchmark indicators to measure project impact; From the start of the project, put in place a system of record keeping that captures in a logical, sequential manner all relevant data and information related to the project. Responsibility for this task should be assigned to someone in the Task Force at an early stage. At regular intervals during project implementation, conduct any required surveys and other means of verification to measure progress against the established benchmark; Assess and evaluate the findings, and report to the TRAG; and Take timely and appropriate management decisions if and when performance indicators suggest that alternative actions are warranted. Annex 5A contains arrangement for results monitoring of the outcome indicators agreed for the World Bank loan and the group which will collect the required data. Annex 5B contains a template on task force status report which the TFs will use as guide in the preparation of their respective reports to the Steering Committee and TRAG. Annex 5C contains a schedule of reports (with the due dates) for the Steering Committee and the PAs. TFs should put in place arrangement to achieve their required reports on the due date. This should include assigning responsibility for drafting the report and submitting it to the Project Director in time for approval before the report is due with the TRAG. 5.3 Financial Management for Foreign Assisted Projects 5.3.1 Purpose To provide accurate and timely information regarding project resources and expenditures, a Financial Management Manual was developed to serve as guidelines for BIR personnel tasked to carry out Foreign Assisted Projects to ensure that funds are used for the intended purposes. (See Annex 5G) 5.4 Procurement 5.4.1 Introduction The BIR is responsible for carrying out all procurement not carried out directly by the PA. In general, in the procurement of goods, civil works and services, the BIR must ensure that procurement is carried out so that every purchase is: Specifically allowed and provided for in the project documentation agreed with the PA and other applicable laws, rules and regulations, and manuals; Approved under the Annual Budget, Task Force Business Plans and Procurement Schedule. Some PAs carry out directly large portions of procurement for the TA grants provided by the PA. These PAs would, in many cases, maintain their rights to procure consulting services, equipment and supplies needed to carry out the TA project. 5.4.2 Procurement Schedule The agreed Procurement Schedule is provided in the agreed loan or grant documentation prepared during project appraisal and approved by both the Government and the PA. An Annual Procurement Plan is held by the TRAG Finance Officer who will manage any requests for updates or changes. The overall procurement schedule (Annual Procurement Plan) is broken down into individual Task Force Procurement Plans attached to the Business Plans of the Task Forces. Updates or amendments to the Procurement Schedules must be approved by the PA. Generally, updates should only be needed at the time of the annual review of Task Force Business Plans prior to each budget year. 5.4.3 Procurement Procedures and Guidelines All procurement must be achieved in compliance with the procedures in the BIR Customized Procurement Manual (approved by the Government Procurement Policy Board) and the Guidelines issued by the PA. Also, please refer to the following World Bank publications: Guidelines: Procurement Under IBRD Loans and IDF Credits (May 2004) Guidelines: Selection and Employment of Consultants by World Bank Borrowers (October 2006) 5.4.4 Bids and Awards Committee for Tax Reform Agenda (BAC-TRA) For contracts above thresholds specified in the BIR Customized Procurement Manual , a Bids and Awards Committee for the Tax Reform Agenda (BAC-TRA) was created to participate in the bid process for national competitive bidding and international competitive bidding. 5 The composition, responsibilities, duties and accountability mechanisms of the Procurement Committee are detailed in the BIR Customized Procurement Manual and must meet the guidelines of the PA and the Government. 5.4.5 National Rights and Obligations There are rights and obligations which must be observed by BIR under grant projects with regard to procurement of services and goods: For WB projects , the Government is responsible for the recruitment of consultants, with the approval of WB. For consultancy assignments that are above the agreed thresholds, a shortlist is submitted to WB to which the Bank shall issue a no objection letter. Whether or not selected by the PA or the Government, the consultants working on TA projects must work under agreements that are established between the respective PA and the Government. For all projects executed by the Government , the BIR is responsible for conforming to all procurement procedures stipulated in the legal and/or project agreements. PAs have their own fiduciary responsibilities, including prior and post reviews but are not the ones responsible for ensuring compliance with the agreed procedures. aECSHI 5.4.6 Record Keeping The responsibility for ensuring the safe keeping of all procurement records for the project including all contractual records on procurement rests with the BAC-TRA. Project-related records should be kept for a minimum period of two years after the completion of the project. 5.4.7 Asset Management The objective of most TA projects is to assist the Government in its development efforts through the provision of expertise. Related to the provision of their expertise are the supply of physical resources, such as, computers and equipment and non-physical assets, such as, reports and knowledge. All assets must be subject to careful asset management like any other government property; therefore, the BIR is responsible for: Maintaining a complete register for all non-consumable assets procured under TA grants; Maintaining all durable assets in good working order during and after implementation of the TA projects; Ensuring that assets purchased are used for the intended purpose; Ensuring that all assets procured under a TA are audited and transferred to the Government, the line ministry or any other approved agency in accordance with the PA's systems and procedures on completion of the TA; and Ensuring that records are maintained and transferred to the appropriate authorities of the schedule of assets, with a clear description of the location and use of assets. To achieve these objectives, the procedures laid down in the Financial Management Manual include procedures for recording and accounting for all goods purchased. 5.5 Consulting Services Consultants represent a major project expense. Considerable care and consideration must therefore be exerted when defining and scheduling the need for consulting services. Development of TORs and the method of selection should provide as much local expertise as possible consistent with effectiveness of project implementation. 5.5.1 Recruiting Consultants The definition of the scope of services should be achieved in consultation with technical staff with experience in the field of consultancy. In general, in the BIR, these will be Task Force members with knowledge in the particular subject area. Another source of support is the staff of the PAs, who will have experience and skills in consultant selection, and other consultants working on the project. Once the scope of a consultancy has been defined for a project, the TRAG is responsible for managing the recruitment, in consultation with the Task Force Head. The recruitment must be fair and fully transparent, and in strict compliance with the PA guidelines on consultants recruitment. In particular, note the requirements of: Guidelines: Selection and Employment of Consultants by World Bank Borrowers (October 2006) caTESD The TRAG, in consultation with the Task Force, is responsible for recruiting consultants and it must ensure that the identification and recruitment of consultants is made on the basis of an open and fair competition based on merit and competency, and in certain cases, price. 5.5.2 Preparing the Terms of Reference The Task Forces, in coordination with TRAG, is responsible for preparing the consultants' contract and detailed terms of reference. (Refer to Annex 5F ). In the consultant's contract and work plan, the BIR must define counterpart contributions and management responses necessary for efficient and effective implementation of the project, such as: Support facilities and services to be provided by the BIR; Availability of qualified counterparts; Procedures to verify provision of inputs; Counterpart training and capacity building initiatives to be implemented as part of the services; and Actions to be taken to ensure that benefits from consulting services are optimized. Figure 7: Process for Preparing TORs 5.5.3 Selection of Consultants The BAC-TRA shall take the responsibility of carrying out the selection and recruitment action regarding consultants for the Tax Reform Agenda. 5.5.4 Planning the Practical Arrangements When planning the consultant's assignment, various practical arrangements need to be made. It is advisable to plan these early and clarify the arrangements with potential consultants: Advance materials this can save considerable time on the ground Working arrangements where will the consultant's work and meet with counterparts, where will any workshops and meeting occur and who will bear the costs 5.5.5 Managing Consultants The BIR is responsible for managing consultants to ensure that they deliver the required outputs as expected and ensuring the basic conditions, obligations on the Government, pre-requisites for performance, and the contractual obligations for support and counterpart staff are fulfilled. In carrying out this responsibility, the TRAG should: Ensure that consultants provide a work plan; Arrange for regular meetings (at least each 2 weeks) to discuss progress against the work plan and TOR including progress against schedule; and Verify the continued validity of the TORs, and issue any variations required to efficiently and effectively address the needs of the Task Force and TRAG. SECTION 6 . Project Completion . Handover to Line Management Project Completion Report Closing Project Accounts ANNEXES Annex 6A Topics for Project Completion Reports 6.1 Introduction A project is complete when its components are substantially completed and are ready to be operated within the normal operations of the agency. Once the project is completed, the Task Force and the TRAG have certain obligations to fulfill. 6.2 Handover to Line Management The Steering Committee has the role of acceptance of TF outputs. Once accepted by the Steering Committee, ownership of systems or procedures is transferred to line managers. The details of the handover process will depend on what is agreed in the TF Business Plan. Sustainability is an issue covered in every TF Business Plan. The TF will review sustainability during the course of the project and will be expected to explain the plans for hand over and for the ongoing implementation of systems and procedures used or created during the project. 6.3 Project Completion Report The BIR is required by the donor agencies to complete a Project Completion Report (PCR) within six months from the date of project completion, as agreed in the respective loan and grant agreements. The TF Status Reports will provide data for the PCR. However, the TFs may be requested by the TRAG to collect additional information or to contribute text for the PCR. Annex 6A contains suggested topics for a PCR. The PCR should cover all aspects of the project. The main purpose of the PCR is to learn lessons from the experiences of the project implementation activities to be better prepared for implementing externally assisted projects in the future. The PCR could also be used as a measure of development effectiveness. A PCR generally: Provides a concise description and assessment of the project from its identification to completion; Evaluates the adequacy of preparation, design, appraisal, implementation arrangements, and overall performance of the project implementation team as well as the donor agency; Covers such factors as problems that were experienced during project implementation and how these were resolved; Provides preliminary evaluation of initial operation and achievement and sustainability of benefits; Provides preliminary evaluation of the extent of achievement of the project objectives; Suggests follow-up actions required during project operation; and Makes recommendations, based on the evaluation and lessons learned, for future project implementation and operation, as well as any improvements in procedures that may be called for. aDSIHc 6.4 Closing Project Accounts The BIR will be required to close the project accounts and ensure that all outstanding payments to consultants, contractors and other expenses are all settled. In the case of contractors, the BIR must ensure that it is holding the retention money as provided for in the contract or has a bank guarantee to cover the retention from a reputable bank. The Head of the FMU, RMG will take action to close the bank accounts that have been operational for the project implementation activities. Prior to closing the accounts, a complete reconciliation of the accounts will be done and the accounting records updated. All advances from the PAs must be liquidated and unused funds must be returned. All project bank accounts are closed and the PAs advised of the closure. Once all outstanding payments to contractors, consultants and suppliers have been approved and sent to the PA for payment, the BIR should write formally to the PA, requesting them to close the loan/credit account. 6.4.1 Retention Money Payment of retention money under civil works and supply contracts are usually made at the end of a warranty or commissioning period, or against an acceptance certificate (of the commissioned facility) issued by the buyer. Where payment of retention money is due beyond the loan closing date, suitable provisions should be made in accordance with Bank guidance. 6.4.2 Residual Assets All assets that have been acquired for the project and are held at the end of the project are the property of the Government. In accordance with established rules of the Government, such assets are to be inventoried. ANNEX 1A List of Persons with Copies of the Manual The Tax Reform Administration Operations Manual has been issued to the following holders who shall be responsible for updating the document in the event that replacement pages are issued by the TRAG: 1. Members of the Management Committee 2. Tax Reform Administration Group Personnel 3. Financial Management Unit Personnel 4. Task Force Members ANNEX 1B Background to the Reform Agenda During the Annual Meetings of September 2005, the Government asked the World Bank for assistance in reviewing the status of operations of its major revenue agencies the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC). In December 2005, a joint WB/IMF mission carried out the above-mentioned diagnostic of both institutions. In May 2006, the Government asked the Bank to assist it in the preparation of a project to strengthen the BIR. The Bank will contribute the considerable expertise it has built up on tax administration projects through the world and its commitment to supervise the execution of the project and monitor the achievement of agreed outcomes. This project builds on on-going and proposed complementary government and donor efforts. USAID has funded a performance management program within the Large Taxpayer Service (LTS) and at the office level (region, district and support group) which this project would help extend to the rest of the organization, and will finance international consulting assistance to the Reform Manager's Office to help with change management in the initial stages. The Millennium Challenge Corporation (MCC) will be funding the extension of the Integrated Tax System (ITS), at present in use in 44 district and regional offices, to the remaining 75, through the acquisition of new equipment, modification of software, and training. In addition, it will finance the acquisition of hardware, software and training for the BIR Human Resource Information System (HRIS). AusAID will be providing assistance in the human resource area, carrying out a gap analysis of training needs, providing technical assistance, and training. The IMF strongly supports these efforts and has recently approved the Secretary of Finance's request for tax advice in the form of 26 weeks of assistance by an international tax administration consultant over the next 12-18 months; the reform project has been prepared in close coordination with the IMF Advisor. World Bank Assistance Information on the background to the Tax Reform Agenda is provided in Annex 1B . AIDcTE Aims and objectives The project aims to: Increase taxpayer compliance by increasing the efficiency and effectiveness of the BIR; and Prepare the BIR for a sustainable and long-term reform. Loan/credit conditions and covenants There are two sources of World Bank Assistance used in the Reform Agenda: Grants source from the World Bank Institutional Development Fund; and A US$11 Million loan to the Government of the Philippines for tax administration Project Readiness The Government has agreed to specific conditions of effectiveness and legal covenants in respect of the World Bank loan. The conditions for effectiveness must be achieved prior to the implementation of the loan. The conditions of effectiveness are: Terms of reference for a reform change management expert have been issued and short-listing has begun. Project Operations Manual and an Agency Procurement Manual have been adopted and agreed with the Bank. Appropriate financial arrangements and internal control policies and procedures are in place and satisfactory to the Bank. The legal covenants are: The BIR will maintain an active Steering Committee during Project implementation to provide oversight, policy guidance, overall coordination, and conflict resolution. The BIR will ensure that its annual budget provides for sufficient funds for the operating and maintenance costs of the enhancements achieved through this project. TRAG will be maintained with an organizational and management structure, staffing and resources which shall be adequate to enable TRAG to effectively implement the Project. TRAG will take all necessary measures to implement the Project in accordance with the Project Operations Manual and the Project Implementation Plan. The BIR will furnish to the Bank semi-annual reports on the results of monitoring and evaluation activities. On or about June 15, 2009, the BIR and the Bank shall jointly carry out a midterm review of the progress made in implementing the Project. The Project will maintain an adequate financial management system with appropriate accounts and in accordance with generally accepted accounting principles. Interim Un-audited Financial Reports for the Project shall be submitted to the Bank on a timely basis (no later than 45 days after the end of the quarter) and in form and substance satisfactory to the Bank. Annual audited financial statements for the Project shall be submitted no later than six months after the end of the Project's fiscal year. The BIR will maintain a Financial Management Unit under the Deputy Commissioner for Resource Management Group and directly headed and supervised by the Assistant Commissioner of Financial and Administration Service to be responsible for the financial management aspects of the Project. The BIR shall prepare, adopt and implement the Project based on an Agency Procurement Manual (including anti-corruption measures). The BIR shall not amend, abrogate, suspend or waive any part of the Project Operations Manual or the Agency Procurement Manual, without the prior concurrence of the Bank. The BIR shall select a reform change management expert, with qualification and experience acceptable to the Bank, and under terms of reference satisfactory to the Bank. The BIR shall hold semi-annual high level review meetings chaired by the Secretary of Finance, by June 1 and December 1 of each year starting June 1, 2007 to review implementation progress (including the performance indicators) and address issues arising from the Project implementation. USAID/MCC Assistance The Millennium Challenge Corporation (MCC) will provide assistance in the rollout of Integrated Tax System (ITS) in the remaining 75 non-computerized Revenue District Offices (RDOs) of BIR through the acquisition of additional equipment, purchase of software licenses, hardware, training and technical assistance. Currently, out of 119 RDOs, only 44 RDOs are computerized using the ITS. Likewise, MCC will help in financing the acquisition of hardware, software and training needed by the BIR Human Resource Integrated System (HRIS) to gain greater managerial control over the personnel/workers nationwide. MCC will also be supporting the Run After Tax Evaders (RATE) program started by the BIR to investigate and prosecute taxpayers found to be engaged in tax evasion. To sustain the filing of cases and to deter the commission of tax evasion, a number of training/seminars on tax fraud investigative technique shall be provided among the personnel working on RATE cases. Sida Assistance The Swedish International Development Cooperation Agency (Sida) proposes to focus on support to the BIR in the Philippines. The main components of its proposal are support to capacity building in the following areas: Strengthen tax administration and policy making of BIR. Strengthen systems for tax related statistics through support to the BIR Statistics Division. The support will be carried out by one long-term advisor, with input by short-term consultants working with BIR or other involved national offices' counterparts, training courses and workshops for BIR staff, and study-visits to Statistics Sweden [Statistiska Central Byran (SCB)], Swedish Tax Agency (STA) and elsewhere. Technical assistance/consultancy services will be provided by the Statistics Sweden, the STA, as well as by other Swedish Government Agencies and Authorities such as the Swedish National Financial Management Authority (ESV). The Swedish capacity to support the Philippines in tax administration and tax related statistics is indicated in their proposal. The total budget for the three-year period has initially been calculated to be about SEK 13.5 million. To this amount could be added funds for project evaluation mission during the three-year period. More details of the Sida assistance are contained in the Sida Project Proposal document which is held in the TRAG Office. Other Assistance The Australian Agency for International Development (AusAID) is providing assistance in the human resource area, carrying out a gap analysis of training needs, providing technical assistance, and training. AusAID may also provide assistance in other areas of the Tax Reform Agenda. ANNEX 1C Tax Reform Agenda Training Manual [Please refer to attached file] TAX REFORM AGENDA TRAINING MANUAL CONTENTS INTRODUCTION 4 MODULE 1 TASK FORCE BUSINESS PLANS 5 MODULE 2 PROJECT MANAGEMENT 7 MODULE 3 FINANCIAL MANAGEMENT 10 MODULE 4 PROCUREMENT MANAGEMENT 12 MODULE 5 RISK ASSESSMENT 14 MODULE 6 LEADERSHIP TRAINING 15 MODULE 7 CHANGE MANAGEMENT 16 Tax Reform Agenda Training Manula Task Force Business Plan: Attachment 3 Work and Financial Plan Task Force Business Plan: Attachment 4 Bureau of Internal Revenue TAX REFORM DEVELOPMENT PROGRAM Introduction Purpose The purpose of the training is to provide the Task Force (TF) members with the information they need to achieve a high standard of project management. The training is designed to help the TFs complete the following activities to the standards required by the Tax Reform Administration Operations Manual (OM): Project Management Financial Management Procurement Management Risk Assessment Leadership Training Change Management Method Provide training modules suitable for TF members that can be delivered by the Tax Reform Administration Group (TRAG) in short training sessions with small groups. Each module includes a mixture of short briefing sessions (PowerPoint Presentation) and practical work which will: Inform the TF members of the OM procedures; and Contribute to the development of TF plans. In other words, at the end of each session the TF members will not only have information on the procedural requirements of the OM but will have a product that will form part of their Task Force Business Plan. The modules are designed for small groups (i.e. 6-10 people) from the same TF working together to complete the administrative requirements of the project. The training is provided in a modular form so that further modules can be developed by the TRAG and added at a future time as necessary. MODULE 1 Task Force Business Plans Purpose To learn how to complete the Task Force Business Plan Skills learned Project scoping Planning detailed project activities/tasks Assigning tasks Planning for quality, procurement, change management, communications and sustainability Skills demonstrated by Producing a first draft of the TF Business Plan to a standard that includes all the basic information required by the Tax Reform Administration Operations Manual (OM). Module Outline Scoping the project o Schedule o Resources o Deliverables Planning the detailed activities o Key milestones o Detailed activities o Sequencing the activities o Resourcing the activities o Assigning tasks Adding depth to the plan o Quality, procurement, change management, communications, sustainability 1 Resources required Laptop and LCD Presentation 1 Project Management Basics The TF Business Plan (BP) Template Templates for BP Attachments Copy of any existing or preliminary work plans Module content to be developed by Project Specialist/Expert MODULE 2 Project Management Project Management shall be divided into three topic areas: The Phases, Steps and Knowledge Areas of Project Management Monitoring and Evaluation Controlling Project Performance Phases, Steps and Knowledge Areas of Project Management Purpose To identify the different phases, steps and knowledge areas of project management. AIaHES Skills learned Project management skills/functions Skills demonstrated by Management skills Module Outline, Content with Required Resources Project Management Specialist shall determine skills to be learned by identified personnel and shall develop module outline and content with the required resources. Monitoring and Evaluation Purpose To understand the Monitoring and Evaluation framework of the Tax Reform Agenda and to prepare and use performance indicators Skills learned Monitoring and Evaluation Skills Module Outline, Content with Required Resources o Performance Indicator Specialist shall determine skills to be learned by identified personnel and shall develop module outline and content with the required resources Controlling Project Performance Purpose To learn how to conduct a project meeting and record the proceedings in line with OM standard Skills learned Hold TF meeting to review progress and record the results in line with the OM Skills demonstrated by Reviewing TF performance, agree on corrective actions and record the results in a standard format Module Outline Review the elements of project performance o Schedule o Budget o Milestones o Quality The TF project meeting agenda o Progress against the Gantt Chart for previous period o Variations/control actions o Resources report (budget, HR) for previous period o Anticipated progress for next period o Anticipated barriers to progress o Resource implications for next period o Task assignments o Other business Resources required Laptop and LCD Presentation 2 Controlling Project Performance The TF Business Plan The TF Status Report Template Template for TF Project Meeting Agenda and Minutes Module content to be developed by Project Specialist/Expert MODULE 3 Financial Management Financial Management shall be divided into two topic areas: Financial Planning Disbursement Procedures Financial Planning Purpose To learn how to prepare the TF Budget Plan Skills learned How to plan the overall project budget Understanding the donors financial plans How to assign the budget to time periods Interpreting financial reports Skills demonstrated by Producing a budget plan in the format required by the Finance Guidelines Module Outline The overall project budget Linking project activities to the budget Assigning budget to time periods Recording the budget Interpreting financial reports Resources required Laptop and LCD Presentation 3 Project Finance The TF Business Plan or preliminary work plans Template for Project Budget The TF Business Plan Template Module content to be developed by : Finance Specialist Disbursement Procedure Purpose How to achieve disbursement using the procedures of the OM Finance Guidelines Skills learned Process in disbursing funds Module Outline, Content with Required Resources Finance Specialist shall determine skills to be learned by identified personnel and shall develop module outline and content with required resources MODULE 4 Procurement Management Procurement Management shall be divided into two topic areas: Procurement Planning Procurement Procedures Procurement Planning Purpose To learn how to complete the TF Procurement Plan Skills learned Project procurement planning Scheduling procurement Understanding the procurement guidelines Skills demonstrated by Completing the first draft of a TF Procurement Plan in line with the requirements of OM Module Outline Understanding the donor Procurement Guidelines Understanding the donor Procurement Schedule Completing the details of the TF Procurement Plan Resources required Laptop and LCD Presentation 4 Procurement The TF Business Plan Template The Project Appraisal Document (PAD) or other relevant donor documentation Module content to be developed by Procurement Specialist Procurement Procedures Purpose To learn to use the TF procurement process to purchase consultancy or goods Skills learned Procurement process Skills demonstrated by Competence in applying the process to purchase consultants and goods Module Outline Consultants o Describing the requirement o Completing the Terms of Reference (TOR) Goods o Describing the requirement o The detailed specification Timing o Lead time in the procurement process Resources required The Project Appraisal Document (PAD) or other relevant donor documentation Module content to be developed by Procurement Specialist MODULE 5 Risk Assessment Purpose To learn to carry out a project risk assessment Skills learned Risks identification Identify risk owner How to use risk rating scales Assessing likelihood and impact Recognising controls Assign responsibility for the operation of controls Skills demonstrated by Producing a first draft of the TF Risk Assessment Module Outline Definition of risk Risk and objectives Governance and risk ownership Risk rating scales Categories of risk Risk identification (practical exercise) Assessing likelihood and impact (practical exercise) Controls Responsibility for the operation of controls Resources required Laptop and LCD Presentation 5 Project Risk Management TF Business Plan or preliminary work plans TF Risk Assessment Template Module content to be developed by Risk Management Specialist MODULE 6 Leadership Training Purpose To identify what leadership is, its requisites and characteristics Skills learned Influencing and motivating others towards a common goal Module Outline, Content with Required Resources Trainer/Facilitator shall determine skills to be learned by identified personnel and shall develop module outline and content with required resources MODULE 7 Change Management Purpose To identify the different aspects of change management Skills learned Process in change management Module Outline, Content with Required Resources Change Management Expert shall determine skills to be learned by identified personnel and shall develop module outline and content with required resources IHAcCS ANNEX 2A Key Project Documents PART 1 BIR Authorizing Documents (Copies Attached) Revenue Special Orders (RSOs) 1. RSO No. 379-2006 Reform Steering Committee (15 August 2006) 2. RSO No. 381-2006 Task Forces (16 August 2006) 3. RSO No. 511-2006 Addendum to RSO No. 381-2006 (19 October 2006) 4. RSO No. 560-2006 Addendum to RSO Nos. 381 and 511-2006 (29 November 2006) 5. RSO No. 293-2007 Amendment to RSO Nos. 381, 511, and (16 April 2007) 560. 6. RSO No. 32-2007 Financial Management Unit (20 December 2006) 7. RSO No. 182-2007 Bidding and Awards Committee for Tax (23 February 2007 Reform Administration 8. RSO No. 296-2007 Focal Persons in the National/Regional (4 May 2007) Office Revenue Administrative Orders (RAOs) 1. RAO No. 1-2006 (14 September 2006) Functions of the TRAG PART 2 Other Key Documents (Available from TRAG) World Bank 1. IDF Grant TF056828: Strengthening Revenue Administration and Collection Efficiency: Grant Letter-Agreement of 30 June 2006 o Annex Purposes, Terms and Conditions o Attachment I Procurement o Attachment II Special Account Instructions on the Withdrawal of Proceeds dated 25 July 2006 o Annex 1 Special Account Reconciliation Statement o Form 1B Summary Sheet o Form 1C Statement of Expenditure 2. Loan Documents in Support of Revenue Administration Project Appraisal Document of [12 February 2007] Loan No. 7431: National Program Support for Tax Administration Reform (NPSTAR) Loan Agreement [approved 13 March 2007] The above documents are available at the following internet link: [www.worldbank.org.ph] ANNEX 2B Coordination and Administrative Guidelines With numerous agencies and staff involved in the externally assisted projects, it is vital to establish coordination between all units of BIR and with other agencies. To this end, the following guidelines will apply. Meetings Meetings with all involved parties on a regular and formal basis to discuss and solve project issues are an integral part of project management. These are important tools in fostering teamwork and cooperation; thus, it must include representatives from different Services. It is essential to make these meetings productive and to achieve that goal it is advisable to use a set agenda for each meeting to ensure coverage to project monitoring and control issues. Steering Committee Meetings The TRAG shall act as the secretariat for the Steering Committee. The Steering Committee meets on the second Tuesday of every month, but may also meet on other dates as it may deem necessary. Task Force Meetings The Task Forces conduct regular and scheduled project management meetings to plan, identify, discuss and resolve project issues. For a sample set of meeting agenda suitable for project meetings, refer to the Tax Reform Administration Training Manual (Annex 1C) . Procurement Meetings Following the guidelines, systems and procedures governing procurement from Partner Agencies' (PA) resources, the BIR shall organize a separate Bid and Awards Committee for Tax Reform Administration (BAC-TRA) to conduct meetings necessary for the procurement of goods and services, including engagement of consultants, to be funded by the project in accordance with the standard procurement procedures and functions as defined in R.A. 9184. Mission Meetings A number of technical and issue-specific meetings are held between PA's missions and executing agencies to discuss and resolve project issues. The TRAG will coordinate with such mission meetings. Task Force members may be asked to participate in activities with the missions when appropriate. Minutes of Meetings BIR should document agreements reached in meetings that have been conducted to discuss project implementation issues. Each meeting should be followed by minutes of meetings, stating the purpose of the meeting, names of attendees, issues discussed, and agreements reached, with emphasis on defining any follow-up actions and the timetable for completion of any such action and the person or office responsible to carry out the follow-up action. Copies of the minutes are circulated to all participants and any other office or individual concerned. Correspondence Communication among stakeholders in project implementation and portfolio management constitutes an important part of contractual arrangements, approvals, variations, changes, and commitments. Accordingly, it is essential that all those concerned in the implementation, administration, and management processes establish and maintain clear and transparent records of all correspondence. DETcAH The Task Forces and the TRAG must maintain a complete and comprehensive record of all project-related correspondence, whether sent or received. The record must clearly identify the (i) project concerned; (ii) date received or sent; (iii) recipient and sender; (iv) any action to be taken; (v) person responsible for taking the action; and (vi) persons to whom forwarded for information and action. Informal Interaction An open and free exchange of information and interaction between the different stakeholders is encouraged. Phone calls, email messages and brief informal meetings are ways to get ahead in project implementation. Informal interactions support teamwork and improve efficiency and collaboration. Work is often done through the informal channels of communication than the formal ones. It is, however, necessary to formalize agreements and understandings reached through informal interactions, by documenting such agreement in a letter. This applies to all agreements and understandings that may have bearing on the implementation, management, and administration of projects. Project Files and Records The TRAG will maintain a file on the administrative aspects of each Task Force. Task Force Heads must also arrange for the organization and retention of files on the technical aspects of the projects. All records both electronic and paper must be kept with a view to handing project record over to line managers at the end of the project. cDHAaT ANNEX 2C Calendar of Key Events Steering Task Force Report Other Events (include supervision Committee Due with TRAG missions and other visits by Meeting 6 partner agencies) 2006 September 1 September October 10 October November December 2007 January 23 January February March April 10 April May June July August ANNEX 4A Task Force Business Plan Template [Please refer to attached file] TASK FORCE <TITLE> Business Plan BUREAU OF INTERNAL REVENUE (date) 1. Project Scope 1.1 Project Title 1.2 Project Background Describe briefly the reasons for establishing the project, including any relevant background information. This should be less than half a page. 1.3 Objective What is the goal of the project, what is it expected to deliver? This should be a high level description of the objective of the project (a one-liner). 1.4 Target Outcomes List the target outcomes/benefits and the measures which will be used to measure their success, and the dates for achievement The measures must include any relevant indicators listed in the WB PAD or other performance indicators agreed with other donors and any relevant targets from the MTPDP. Id Outcome Performance Baseline Target Current Status Indicator 1 1.5 Outputs List the project outputs (deliverables). These are new or modified products, services, businesses, or management practices that need to be implemented to meet each identified outcome. 1.6 Project Activities and Milestones List the high level milestones and major activities for the project. Activities have a scheduled start and finish date, milestones are indicated by a blank scheduled start date. Activities in the predecessor column are those that must be completed prior to this activity commencing. SECcAI ID Description Lead Scheduled Scheduled Predecessor Team Start Finish Member 1 2 ( eg # 1 ) 1.7 Budget Summarise the project's budget and expected expenditure. 1.8 Other Resources List other resourcing requirements, for example human resources, accommodation, IT equipment, information requirements. 2. Project Management Plan 2.1 Related Projects Identify any related projects and what their relationship is. The relationship refers to whether: The related project is dependent on or interdependent with this project; or This project is dependent on the other project. The nature of a dependency can include a shared relationship with data, functionality, staff, technology and/or funding. 2.2 Risk Assessment A risk analysis should be undertaken at the start of the project and regularly reviewed throughout its life cycle. The results of the initial analysis are included as an attachment to this Plan. Include here a summary of: Major risks Mitigation strategies An overall assessment as to the level of risk associated with the project. Also discuss how risks will be managed in relation to risk identification, reviews and reporting. 2.3 Quality Management Plan Quality Management should contain project specific information describing the: Method of assuring quality and standards used Procedures for monitoring quality Review and acceptance procedures for work completed, including details on any output testing, acceptance and sign off. Note that final acceptance is a function of the Steering Committee. Documentation and record keeping 2.4 Procurement Plan The procurement plan needs to have enough detail for the Task Force at the TRAG to be able to plan procurement activities. Details required are: Description of goods or services to be purchased Detailed specification of good or services (if not available, who will prepare?) Source local or foreign Timing when are the goods or services required? Estimated cost, the amount of funds available and source of funds 2.5 Monitoring and Evaluation How does the Task Force intend to collect the data for the performance indicators listed in 1.4 above? DcITaC 2.6 Change management Who will need to accept the changes that result from the project? What will be done to facilitate acceptance? 2.7 Communications List the key stakeholders who will impact the project or be impacted by the project and describe how they will be engaged. A summary of the overall key communication and management issues for the project, concentrating on what will contribute to the project's success or where a lack of communication can lead to failure. Who needs to know about the project? What communications are to be sent to internal and external audiences? 2.8 Project Closure & Sustainability Who are the outputs going to be handed over to? Who will be responsible for the ongoing maintenance of the outputs? What are the training requirements and what ongoing arrangements have been made or are required once the project is completed? At what point will the project be closed? 3. Attachments The following additional documents must be attached to the Project Business Plan. Attachment 1 Detailed Work Plan This is a Gantt chart, or similar, of major project milestones and activities. The TRAG will provide some assistance with creating this document in MS Project or other suitable project management software. It should contain details of activities for at least for the first year of the project. Attachment 2 Risk Assessment Attachment 3 Work and Financial Plan Attachment 4 Procurement Plan Task Force Business Plan: Attachment 1 Detailed Workplan of Activities TASK FORCE: ______________ As of ________________________ Task Name/ Duration Start Target Date/ Predecessor/ Status Responsible Objective/ Finish Dependency on other Office/ Sub-activities activities or TFs/ Resource Name Remarks Task Force Business Plan: Attachment 2 Risk Assessment Worksheet Task Force: Date: A description of project risks, the probability of the risk occurring, the impact of the risk on the project, and the suggested mitigation activities. Last Risk Assessment Date: Prepared by: Ref Risk Event Probability Impact Rating How the risk will be controlled Contingency Measures Rating # before (if the risk occurs) after controls 1 controls 1 Low/ Low/ 1-5 Medium/ Medium/ High High 2 3 4 5 6 7 8 9 10 1. GRADE 5 High/High 4 High/Medium or Medium/High 3 High/Low or Medium/Medium 2 Medium/Low 1 Low/Low ANNEX 4B Project Activity Sequencing For more complex projects, it is advisable to draw a network diagram as a means of visualizing the relationships between project activities. Identify the "start" and "finish" items. The finish items may be deliverable products of the project. List all the deliverables, activities and the duration of each activity. List the precedence relationships of each activity. This may be "after event X" or "before event Y" or may be a list of the precedent activities as shown below. caSEAH Activity Duration Precedents 1. System designed 3 days None 2. System purchased 4 days 1 3. Personnel trained 5 days 1 4. System installed 1 day 2 5. System pilot tested 4 days 3, 4 Draw a network diagram. The network diagram consists of a network of arrows and nodes. These can be made using either activity-on-node or activity-on-arrow, most software uses activity-on-node. Under the activity-on-node system, the numbers in the nodes represent project activities and the arrows joining the nodes represent the relationship in terms of precedents. Identify the critical path i.e. path with the shortest elapsed time through the network diagram. The critical path is shorter than the sum of all activities as many activities can be carried out simultaneously. Once the project is loaded into project management software, the program will be able to check for slack time on the critical path, so that the fastest completion time can be planned. ANNEX 4C Guide to Common Project Risks Project Unrealistic or incomplete schedule development Unrealistic or Management incomplete activity estimates. Unrealistic or incomplete scope definition Scope statement not agreed to by all stakeholders. Inadequate skills and ability of the project manager. Inadequate skills and ability of business users or subject matter experts Inadequate skills and ability of vendors Poor project management processes Lack of or poorly designed change management processes Lack of or poorly designed risk management processes Inadequate tracking of goals/objectives throughout the implementation process. Legal Lack of legal authority to implement project Failure to comply with all applicable laws New unexpected regulations, policies Critical policies or legislation fails to pass or progress in the legislative process Human Loss of key employees Resources Low availability of qualified personnel Unavailability of business or technical experts Inadequate skills and training Resistance to change Cultural barriers or diversity issues Financial Inadequate project budgets Cost overruns Funding cuts Unrealistic or inaccurate cost estimates External economic factors: interest rates, exchange rate fluctuation, inflation Organization Lack of stakeholder consensus Changes in key stakeholders Lack of involvement by project sponsor Loss of project sponsor during project Changes in agency/office leadership Organ Institutional arrangements Institutional/Execution capacity Implementation arrangements Operational Unavailability of resources and materials Poor monitoring and control Human error/incompetence Infrastructure failure Safety being compromised Other Changes in related systems, programs, etc. External Labor strikes or work stoppages Seasonal or cyclical events Lack of vendor and supply availability Financial instability of vendors and suppliers Partners fail to deliver Technical Complex technology fails New or unproven technology Unavailability of technology Political Lack of government commitment Lack of political will Political instability Change in government Adverse public opinion/media intervention Negative political input or interest Performance Unrealistic performance goals Immeasurable or unknown performance standards Quality Unrealistic quality objectives Quality standards unmet ANNEX 5A Arrangements for Results Monitoring Project Development Objective: Data Collection and Reporting To increase taxpayer compliance by increasing the efficiency and effectiveness of the BIR in the short-term, and prepare the BIR for a sustainable and long-term reform. Intermediate Outcome Indicators Baseline Target Frequency Data 2005 2010 of Collection Reporting Group Long-term reform preparation Increase in externals Results of survey to be 80% of Annual TRAG, PPS, expectation of reform conducted at the start of expectations are LTS, OG accomplishments. the loan. commonly-shared. Increase in staff awareness Results of survey to be 70% of staff Annual TRAG, PPS, and understanding of the conducted at the start of indicates high level HRDS, OG need for reform as well as the loan. awareness and the reform. understanding of the reform. Project Development Objective: Data Collection and Reporting To increase taxpayer compliance by increasing the efficiency and effectiveness of the BIR in the short-term, and prepare the BIR for a sustainable and long-term reform. Intermediate Outcome Indicators Baseline Target Frequency Data 2005 2010 of Collection Reporting Group Component A: Tax Compliance A unified/integrated and Registration database for 80% of taxpayers Annual ISG, comprehensive clean-up as of 2006: at anytime have Registration, registration system with up-to-date and Filing and complete and up-to-date 285,000 Corporate and complete profiles Payment Task taxpayer information. 6.3 million Individuals in database. Force, OG Increase in the number Invalid stop filers 80% of invalid stop Annual ISG, of stop filer cases arising identified from filers arising from Registration, from erroneous/invalid registration clean-up erroneous/invalid Filing and registration information process. registration Payment Task eliminated from eliminated due to Force, OG registration database. clean-up. Increase in the number 1.3 million between 2004 Annual increase of Annual ISG, of new registered to 2005. at least 5% over Registration, taxpayers over estimated the program Filing and potential number of duration. Payment Task unregistered taxpayers. 7 Force, OG Project Development Objective: Data Collection and Reporting To increase taxpayer compliance by increasing the efficiency and effectiveness of the BIR in the short-term, and prepare the BIR for a sustainable and long-term reform. Intermediate Outcome Indicators Baseline Target Frequency Data 2005 2010 of Collection Reporting Group Component B: Tax Enforcement and Control Increase in the number of 4.5 billion between 2003 10% annual Annual Collection accounts receivable (A/R) to August 2006. reduction in Service, All settled and improved outstanding Collection settlements process. accounts Units receivable. Component C: Human Resource Development and Management Increase in the use of PMS developed and Institutionalization Quarterly HRDS, PPS, Performance Management piloted in LTS and some of a PMS for all ISG System (PMS) for office offices. offices and and staff appraisal and individuals. development. Component D: Management Tools, Change Management, and Project/Program Management Increase in the use of Limited use. Routine use by Quarterly TRAG, output and outcome Management MANCOM indicators in internal Committee management reports. (MANCOM). 7. The number of registered taxpayers increased by 1.3 million from 8.76 million at the end of CY 2004 to 10.02 million by the end CY 2005. ANNEX 5B Task Force Status Report Template [Please refer to attached file] File No.: <xxxxxxx> <TASK FORCE TITLE> Project Status Report No. <X> <Date> Report for: Tax Reform Steering Committee Task Force Head: < Name, Position > Project Objective: As contained in the Task Force Business Plan 1. Project Progress Summary: A brief statement of project performance not covered in the remainder of the report. 2. Milestones scheduled for achievement since last report and performance against those milestones: Milestone Baseline Date 1 Target Date Achievement Description of milestone dd/mmm/yyyy dd/mmm/yyyy dd/mmm/yyyy 3. Impact of achievement/non-achievement of milestones for the remaining period of the project: Milestone Impact Description of affected/amended/changed Briefly describe any changes to the milestone project schedule required as a result of the amended milestone(s). 4. Milestones 1 scheduled for achievement over the next reporting period and changes to those milestones with respect to the previous plan: Milestone Baseline Date Previous Target Current Target Date Date Description of milestone 5. General Information: Include any general comments that may support the above sections. Things to note in this section may include: Staffing issues, training undertaken Update on employment of consultants 6. Budget: Total project funding Expenditure for <financial year A/B> Expenditure for <financial year B/C> _________________ Remaining budget for life of project Preliminary allocation for <financial year C/D> _________________ _________________ Table 2 Detailed budget for medium-large projects 2 Operating Expenses Current YTD Deficit/Surplus <start> mmm yyyy to <end> mmm yyyy Budget Actual (Planned Expenditure Expenditure) Capital Costs Information Technology Other Total Capital Costs Operating Costs Communications Travel and accommodation Advertising and promotion Consultancy services Information Technology Other Total for operating expenditure Overall total Comments : Additional comments should be included to indicate reasons for the deficit/overspend or surplus/underspend in the monthly budget and anticipated expenditure for the year to date. 7. Risk Management Statement (Identify changes in risk status to previous report): Risk Likelihood Impact Grade Change* 3 Brief description of the Low/Medium/High Low/Medium/High 1/2/3/4/5 Increase/ Extreme, major A and B Decrease/ grade risks or any significant New changes in grading, and new risks identified. Comments : Include explanation of why the risk rating has been changed. Where the rating has been increased, include details of mitigation action proposed or taken. EaSCAH 8. Issues: Brief description of any business issues associated with the project that have arisen since the previous report and need to be addressed by the Steering Committee, TRAG or Task Force etc. 9. Recommendations: Brief statement(s) for the Steering Committee, Task Force Director to consider and/or endorse. Where no recommendations are raised for endorsement, this section should suggest that 'the Steering Committee note the Status Report.' 1. Baseline dates are those outlined in the Task Force Business Plan agreed by the Steering Committee. 2. These fields are standard reporting items on Finance 1. 3. * Key: GRADE 5 High/High 4 High/Medium or Medium/High 3 High/Low or Medium/Medium 2 Medium/Low 1 Low/Low ANNEX 5C Schedule of Reports Report Frequency Due date Responsibility for preparation of report STEERING COMMITTEE Task Force Business Plan Annual Initial Plans Task Force Head Task Force Status Report Monthly Report at month-end, to Task Force Head TRAG as secretariat by the Friday of the first week of each month WORLD BANK OTHER DONORS ANNEX 5D Procurement Guidelines PART 1 Procurement Arrangements Agreed with the World Bank The following procurement requirements have been agreed with the Bank: A. General Procurement for the proposed project would be carried out in accordance with the World Bank's "Guidelines: Procurement Under IBRD Loans and IDA Credits" dated May 2004; and "Guidelines: Selection and Employment of Consultants by World Bank Borrowers" dated October 2006, and the provisions stipulated in the Legal Agreement. The various items under different expenditure categories are described in general below. The different procurement methods or consultant selection methods, the need for pre-qualification, estimated costs, prior review requirements, and time frame are agreed between the Borrower and the Bank in the Procurement Plan. The Procurement Plan will be updated at least annually or as required to reflect the actual project implementation needs and improvements in institutional capacity. Procurement of Goods : Goods procured under this project include: office equipment including computers and peripherals, portable computers, call-center furnishing, computerized audit tools, training equipment, audio-visual equipment, quality control software, etc. [The procurement will be done using the Bank's SBD and National SBD agreed with or satisfactory to the Bank.] A certain amount of computer software to complement software already in use at the BIR will negotiated with the original manufacturer. Limited International Bidding (LIB) : Computer applications software and software development tools, which the Bank agrees are available only from a limited number of suppliers, may be procured through LIB. Procurement of non-consulting services : This includes software for such purposes as resource management improvement and implementation, business processes reengineering, data sources and requirements, tax audit functions improvement, tax modeling and analytical forecasting, backup and security planning, architectural design, internal audit, project audit, compliance and distribution studies, financial management. Training : The entities which will provide training, seminar conducts, and arrange study tours will be selected on the basis of an analysis of the most suitable program of training offered by the institutions, availability of services, period of training and reasonableness of the cost. aSTECA Short lists of consultants for services estimated to cost less than $200,000 equivalent per contract may be composed entirely of national consultants in accordance with the provisions of paragraph 2.7 of the Consultant Guidelines. The procurement procedures and SBDs to be used for each procurement method, as well as model contracts for works and goods procured, are presented in the Project Implementation Plan (PIP). B. Assessment of the agency's capacity to implement procurement Procurement activities will be carried out by TRAG. [To be completed by Bank procurement expert.] C. Procurement Plan The Borrower, at appraisal, developed the procurement tables given below for project implementation. These tables will also be available in the project's database and in the Bank's external website. This Procurement Plan will be updated in agreement with the Bank annually or as required to reflect the actual project implementation needs and improvements in institutional capacity. D. Frequency of Procurement Supervision [In addition to the prior review supervision to be carried out from Bank offices, the capacity assessment of the Implementing Agency has recommended bi-annual supervision missions to visit the field to carry out post review of procurement actions.] E. Details of Procurement Arrangements (a) The majority in number of consulting assignments are individual consultants, local and foreign. Some of the activities may be further grouped in future to provide continuous assistance and to decrease costs. (b) Consultancy services estimated to cost above US$200,000 per contract and single source selection of consultants (firms) will be subject to prior review by the Bank. PART 2 Procurement Procedures Procurement procedures shall follow BIR Customized Procurement Manual as approved by General Procurement and Policy Board (GPPB) and accepted by the Bank. aESICD ANNEX 5E Consulting Services Identifying Consultant Needs The Task Force and the TRAG must assess and agree on whether there is need for consultants to strengthen the BIR's capabilities in order to carry out the project activities. In this context, the TRAG will: Establish a project manning matrix identifying (i) the different project implementation team positions; (ii) the skills, experience and expertise required for each position; and (iii) the timing and duration of services required against each position. Assess the skills available within BIR and domestic consultants in Philippines. The domestic skill assessment matrix must include the (i) identified project positions; (ii) domestic skills, experience and expertise available against each position; (iii) source of skills, whether from inside the EA or domestic consultants; and (iv) market cost for domestic skills. Based on the two items above, prepare a matrix identifying any shortages between the required and available project management and implementation skills and identifying the recommended source of filling the gap. First, consider domestic consultants, and then if domestic consultants are unavailable, consider international consultants. Based on the above assessment and evaluation, identify and justify the use of consultants. Depending on the recommended source of services, the consultants must be grouped into two categories: domestic and international consultants. In doing the assessment, the TRAG, in collaboration with representatives of the Task Force, carefully evaluates the availability, adequacy and cost of domestic and international consultants. Recruiting Consultants There are a number of ways of recruiting consultant firms and individuals under the World Banks guidelines some of which include the use of price as a factor in the evaluation of proposals/bids, some of which do not (during evaluation) take cost into account. The BIR must abide by the selection methods specified in the loan or grant agreement for specified thresholds. The BIR Customized Procurement Manual describes the detailed procedures for each of the different methods of selection. See also the guidance in Annex 5E on hiring consultants and the preparation of TORs. cCSHET Task Force/TRAG and Partner Agency Consultant Recruitment Process Consultants' Terms of Reference Preparing a good TOR is not easy, but investing time and effort in defining clear and concise TOR will mean that you won't have to spend additional time and resources during the project. Though not exhaustive, the list of questions below can be useful in making sure your TOR is as clear and concrete as possible, and that all important aspects are covered. The consultants' TOR must be prepared by the TF, in consultation with the TRAG, and must include: a. A brief description of the consulting services required; b. Detailed TOR for the specific consultancy requirements; and c. Description and timing of the outputs or reports to be generated by the consultant, including: Clearly defined and described deliverable outputs; Objectively verifiable indicators for the delivery of outputs; and Management procedures to be taken to verify that outputs are actually being delivered on a timely basis. d. Estimated duration and timing of consulting services; e. Skills requirement and the selection criteria recommended to be used in ranking and selecting the consultants; and f. Strategy and methodology to ensure that the consulting services remain relevant and respond to the actual needs of the Task Force, such as: Provision for flexibility in updating or terminating the consulting services; Regular review process to check for continued relevance of the services; and Action to be taken to ensure relevance and cost-effectiveness of TOR HAIDcE Note that there is a difference between a TOR and a contract. Notwithstanding the TOR may form part of the contract; the TOR merely describes the work to be undertaken, whereas a contract sets out legally enforceable rights and obligations of the two parties. Also note difference between a consultant's proposal and a TOR. Care should be taken if a consultant's proposal does not completely meet the requirements of the TOR. Any differences need to be resolved before the consultant starts work, so that both parties have a clear understanding of the work to be done. Checklist for Consultants Terms of Reference Checklist for preparing or reviewing TORs: Does the proposed assignment address the initial problem? Have you consulted others who have conducted a similar assignment, either in BIR or in other agencies? What are the measurable results of the assignment? Is the background section short and focused on the context for the task and the overarching goal? Is the objective of the assignment and the problem it is expected to solve clearly defined and consistent throughout the TOR? Are the boundaries of the assignment clear? What is the time limit for the project? Is that time limit reasonable? What will happen if the consultant exceeds the time limit? Are the reporting procedures in place within? Who will the consultant report to and how often? Will reports be in writing or verbal? What happens if deadlines are missed? What happens if deliverables are not satisfactory? Are resources (budget, training, etc.) sufficient for the assignment? Does the consultant of the project team have the right qualifications, essential knowledge and competencies? If the assignment is conducted by a team, are its composition and the leadership clear? Has the consultant provided feedback and comments on the TOR? Have you planned the preparation of the consultant and his/her access to key information and staff? Is there a feedback loop in place to comment on the performance of the specific consultant after the assignment? ANNEX 5F TOR Template TAX REFORM AGENDA TERMS OF REFERENCE TOR Title: Activity Activity 1 Title(s) Activity 2 For large projects, Activity 3 divide the work into activities. For small projects one activity is enought. 1. TASK FORCE Name of Task Force 2. FUNDING Source of Funds/Partner Agency 3. ACTIVITY BACKGROUND AND OBJECTIVES 3.1 Brief description of overall Task Force project and more detailed description of the particular activities to which this relates. 3.2 Detail of any background Background: relevant to this Activity 3.3 Clear statement of Objectives: objectives of this project overall and the objectives for each activity 3.4 Provide a summary of Proposed Activities: each activity. Indicate how the activities link to the Task Force Business Plan. 3.5 Details of inputs being Agency Input: provided by the implementing and participating agencies 3.6 Detail of coordination Coordination with Other Agencies: and interaction with other agencies and organizations that are essential to bring about a successful project 3.7 Detail of how Sustainability: sustainability is being addressed in the project 4. SPECIFIC TASKS TO BE PERFORMED AND THEIR COMPONENTS Activity 1 Task 1.1 Task: Task Name Components: Deliverables: Activity 2 Task 2.1 Task: Task Name Components: Detail the outputs Deliverables: required to be delivered by the contractor/consultant. These should be the product of the tasks above. Activity 3 Task 3.1 Task: Task Name Components: Deliverables: 5. PERFORMANCE AND TIMING 5.1 Proposed Deliverable (detailed by Activity): Activity 1 Activity 2 Activity 3 5.2 These should be Performance Indicators (detailed by Activity): presented against Activity 1 the background of Activity 2 the PIs applying to Activity 3 the Reform Agenda but specific to the Activity itself. 5.3 Show dates for key Milestones: deliverables resulting Activity 1 from each Activity. Activity 2 Activity 3 5.4 Timing Expected Duration of Activity: State the expected start-up and duration in Manila and any time spent at base for report finalization. Indicate urgency and any other deadlines/time constraints the recipients and beneficiaries are subject to. 5.5 Briefing: List any briefings, such as, on-arrival briefing. Is partner agency to be present? 6. CONTACT DETAILS 6.1 Contact details for any clarifications on this TOR 7. SELECTION CRITERIA 7.1 Formal qualifications; Essential: Preferred: 7.2 Experience: Essential: Preferred: 7.3 Knowledge or Skills: Essential: Preferred: 7.4 Personal Skills and Abilities: 8. SERVICE LEVEL AGREEMENT 9. WARRANTIES OF THE CONTRACTOR 10. CONFIDENTIALITY OF DATA (if applicable) 11. TERMS OF PAYMENT 12. PRE-TERMINATION OF CONTRACT Prepared by: Recommending Approval: ______________________ ______________________ Approved by: _______________ DCIR-TRAG ANNEX 5G Financial Management Manual [Copy available from Financial Management Unit, FAS, RMG] ANNEX 6A Topics for Project Completion Reports Suggested Topics for Project Completion Reports Project description Objectives Components (or subprojects for sector and multi-projects) and implementation methods Project implementation Compare original and actual implementation schedules. Indicate delays, length and causes of delays, and remedial action taken. Compare cost estimates made during appraisal and actual costs (foreign and local). Indicate factors that contributed to any significant overruns or underruns. State problems or difficulties in recruiting consultants, with reference to donor agency procedures. Assess the consultant's work and the working relationship between the BIR and consultants. State problems or difficulties encountered in procuring goods and services with reference to the donor's procedures. Comment on suppliers' or contractors' performance under project contracts. Give the extent of compliance of the borrower with loan covenants or grant agreements, with reasons for noncompliance or delays in compliance and the remedial actions taken. State reasons for any delays in loan or grant utilization. Evaluate the appropriateness of the disbursement methods used. Justify any the reallocation of loan proceeds. State problems or difficulties with subproject appraisal. Evaluate the TRAG's performance and the Task Force performance and capacity to appraise subprojects. Initial operations Describe initial implementation of systems or procedures resulting from the project and any transitional problems encountered from project completion to initial operations. Describe measures taken to ensure continued smooth operation of the project relative to management, staffing, funding, and maintenance of project facilities. Analyze the prospects of the project benefits being realized. acCETD Evaluation of the donor agency's performance Assess the donor agency's performance in supervising project implementation. Include comments on the adequacy of the consultants' terms of reference and appropriateness of specifications in tender documents. Comment on problems encountered with the donor agency procedures. Note the measures taken to resolve these problems and suggest changes in procedures and requirements. August 8, 2006 REVENUE SPECIAL ORDER NO. 379-06 The Bureau of Internal Revenue under the overall stewardship of the Secretary of Finance is embarking on a process of institutional administrative reforms, which shall involve the various functional areas of the organization. The exigencies of the revenue service so requiring, therefore, the Reform Steering Committee , which shall be responsible for the smooth execution and institutionalization of the reforms, is hereby created to be composed of the following: Commissioner of Internal Revenue : Chairperson DCIR, Tax Reforms Administration : Vice-Chairperson DCIR, Operations Group : Member DCIR, Information Systems Group : Member DCIR, Resource Management Group : Member DCIR, Legal and Inspection Group : Member DCIR, Special Concerns : Member Tax Reforms Administration Group : Secretariat Department of Finance Representative : Member Project Directors of the Task Forces for the : Permanent Member following priority actions of the Reform Agenda: 1. Enhancement of Registration, Filing & : -do- Payment Systems : -do- 2. Nationwide Roll-Out of ITS : -do- 3. Enhancement of Audit Capabilities : -do- 4. Strengthening of Legal & Enforcement : -do- Capabilities 5. Strengthening of Taxpayer Service : -do- Development & Compliance 6. Performance Management System : -do- 7. Collection Enforcement & Arrears : -do- Management The Reform Steering Committee shall: 1. Provide general policy directions and approve methodologies and procedures for the management and implementation of the tax administration reforms in the BIR; 2. Approve the work plans for priority actions of the Reform Agenda; 3. Meet periodically to review reports on the tax administration reforms of the Reform Task Forces; 4. Resolve all outstanding issues pertinent to the reform agenda, and if necessary, call upon all concerned to attend the committee meeting for purposes of information/data sharing or clarifying issues; 5. Invite representatives of private and government agencies to attend committee meeting whenever necessary; 6. Approve the periodic progress reports of all Reform Task Forces; 7. Evaluate the performance of the Task Forces in relation to accomplishments on planned activities per priority action; 8. Ensure the coordination and linkage among the various groups, divisions, and regional and district offices for the implementation/operationalization of the reforms; 9. Validate the output of the Task Forces; and 10. Perform related tasks that may be deemed necessary. This Order takes effect immediately. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue August 2, 2006 REVENUE SPECIAL ORDER NO. 381-06 The exigencies of the revenue service so requiring, and to ensure the full implementation of the different Tax Reform Agenda Priority Actions/Projects, the following Task Forces are hereby created: PRIORITY ACTIONS/PROJECTS TASK FORCES I. REGISTRATION, FILING AND Project Director: Taxpayer Service Programs & PAYMENT Salina Marinduque Monitoring Division (TSPMD), OG A. Registration Clean-up Head: Salina B. Marinduque Members: Objective : To clean up the 1. Alfredo Coson RDO 49 North Mkti, TSS Taxpayer Registration database; 2. Josephine Ricalde TSPMD, OG To minimize if not totally 3. Oliver Rayos RDO 43 Pasig, TSS eradicate the stop filer cases 4. Andreliza Cala System Maint, Support Div., ISG and to sustain such clean and 5. Jennefer Abogado SMSD, ISG accurate registration database. 6. Edelwina Perez RR 8 Makati, Finance Mkti. 7. Mildred Reyes LTAD I, LTS 8. Gina Villasoto Collection Programs Div., OG 9. Elenita Mariano ODCIR-Tax Reform Admin. Group (TRAG) B. Filing and Payment Head: Regina C. Dela Cruz RDO 32 Quiapo (EFPS) Members: Objective : To conveniently 1. Elizabeth Costales SMSD, ISG accurately and immediately 2. Eunisa Rapsing SSTMD, ISG capture data from tax returns 3. Ricardo Maramag SMSD, ISG filed and payments made by 4. Oliver Rayos RDO 43 Pasig taxpayers thru Electronic Filing 5. Aileen Labiga TSPMD, OG and Payment System (EFPS); 6. Amalia Dacumos TSPMD, OG To implement this process 7. Riza Budano TSPMD, OG nationwide and make EFPS 8. Astrid Cortez Quality Assurance Div., ISG available to all corporate and 9. Elenita Mariano ODCIR-TRAG individual with business 10. Grace Dizon ODCIR-TRAG taxpayers. C. Enhanced Tax Mapping Operations Through Tax Refer to RSO No. 348-2006 Compliance Verification Drive (TCVD) Objective : To facilitate an Member: effective TCVD by developing an enhanced automated system Elenita Mariano ODCIR-TRAG that will identify unregistered taxpayers; To verify tax compliance of registered business taxpayers. II. AUDIT Project Director: Lorna Tobias Office of the Commissioner A. Computer Assisted Audit Head: Conrado C. Lee LTDO Cebu Tool System (CAATS) Members: 1. Wilfredo Reyes LTAID I, LTS Objective: To implement 2. Frances Leonida LTAID 1, LTS computer assisted audit system 3. Merly Santiago LTAiD I, LTS using the Audit Command 4. Joseph Santos LTAID I, LTS Language (ACL) software. 5. Shiela Tuazon QAD, ISG 6. Danilo Samia ODCIR-ISG 7. Reymarie Dela Cruz TIED, OG B. Audit Manual (per Head: Lorna S. Tobias Industry) Members: Objective: To prepare an Audit 1. Corazon Montes LTDO Makati Manual per industry (banks and 2. Hilda Hirang LTPD, LTS insurance); To develop a 3. Bernadette Ongsotto LTPD, LTS National Audit Plan and 4. Guillermo Realin Assessment Service, OG implement a risk management 5. Greg Buhain LTAID I, LTS model for risk based 6. Larry Delos Santos RR 7-QC Assessment Div. assessment for effective audit & 7. Aurelio Agustin Zamora National Investigation Div. (NID) investigation 8. Fegurita Lipio ODCIR-TRAG C. Industry Profiling & Head: Cynthia Q. Santos Benchmarking Members: 1. Elenita Quimosing ODCIR-OG Objective : To develop a system 2. Lizabel Valderrama Statistics Division, PPS for the production of tax related 3. Amelia Abuan Statistics Division, PPS statistics as a tool for simulation, 4. Jemma Tatel Statistics Division, PPS audit and performance. 5. Grace Dolreich F. Firmalan Statistics Division, PPS 6. Raul Padilla Jr. Statistics Division, PPS 7. Myrna Galve ISDS, ISG 8. Portia Ubiadas ODCIR-ISG 9. Cynthia Soliman ODCIR-TRAG D. Audit Training on International Financial Refer to the Task Force per /Accounting Reporting RSO No. 135-2006 for this Standards (IFRS)and priority project. Philippine Financial Reporting Objective : To conduct Audit Member: Training on the new International Accounting Jhoanna N. Ongtengco ODCIR-TRAG Standards/ International Financial Reporting adopted by the Philippine Financial Reporting Standards/Philippine Accounting Standards among the BIR auditors so that audit reports can conform with the Philippine Financial Reporting Standards. III. LEGAL AND ENFORCEMENT Project Director: Enforcement Service ACIR Celia C. King A. Run After Tax Evaders Head: ACIR Celia C. King (RATE) Co-Head: ACIR Estela V. Sales Inspection Service Objective: To prescribe a Members: standardized procedure in the 1. Arnel Guballa National Investigation Div. (NID) development of RATE cases 2. Sixto Dy, Jr. NID and to sustain the regular filing 3. Clemartin Arboleda Enforcement Service of RATE cases with the DOJ; To 4. Haydee Lourdes Organo Enforcement Service conduct training of Revenue 5. Elmer Carolino NID Offices in handling RATE cases. 6. Bianca Sison Enforcement Service 7. Artemio Santos SOD, ISG 8. Jhoanna Ongtengco ODCIR-TRAG B. Streamlining of Ruling Head: ACIR James H. Roldan Legal Service, LIG Process Members: 1. Marita Macatangay ITAD, LIG Objective: To streamline the 2. Maperoma Cantilep Law Division, LIG ruling process and develop an 3. Charadine S. Bandon Legal Service, LIG automated system that will 4. Gelmo Sabayle Law Division, LIG result to the issuance of 5. Jethro Sabariaga Litigation Div., LIG consistent and correct rulings. 6. Claro Ortiz Litigation Div., LIG 7. Ma. Antonette Ablay ISDS, ISG 8. Jhoanna Ongtengco ODCIR-TRAG IV. COLLECTION Project Director: ENFORCEMENT AND ACIR Corazon C. Pangcong Collection Service, OG ARREARS MANAGEMENT A. Accounts Receivable Head: Ambrocio Gerardo RR 5 Valenzuela Collection Div. Management Tungkol Members: 1. Marietta Paragoso RR 8 Mkti, Collection Div. Objective: To reduce the 2. John Bajador RDO 43 Pasig account receivables thereby 3. Noe Balbedina RR 4 Pampanga, Collection Div. increasing revenues from these 4. Nataniel Cadungog Collection Enf. Div. (CED) arrears; utilizing a "clean-up" 5. Cynthia Catolico CED, OG process to wit; conducting 6. Pacita Eguilos CED, OG analysis, evaluation, aging and 7. George Larin CED, OG classification of all delinquent 8. Marina Magluyan RR 9-San Pablo, Collection Div. accounts. 9. Ma. Louella Rivera Collection Service 10. Grace Cajipe SMSD, ISG 11. Elizabeth Costales SMSD, ISG 12. Teresita Venturillo LTDO-Makati 13. Eric Aguilar ODCIR-TRAG B. Management of forfeited Head: Roberto R. Taron Collection Enforcement Division property Members: 1. Arturo Andino RR 5-Valenzuela, Collection Div. Objective: To conduct physical 2. Milagros dela Paz Collection Enforcement Div. inventory of real and personal 3. Imelda de Guzman CED, OG properties and develop a 4. Mary Ann Dizon CED, OG methodology for the eventual 5. Rowena Magpusao CED, OG disposal of these properties 6. Alfredo Mananghaya CED, OG to satisfy unpaid taxes. 7. Edgar Olleres CED, OG 8. Eric Aguilar ODCIR-TRAG C. Enhancement of Payment Head: Teresita Felipe Collection Prog. Div (CPD), OG thru AABs process Members: enhancement 1. Ceferina Ong RR 6-Manila, Collection Div. Objective : To undertake an 2. Lourdes Barreto Collection Service, OG overall review of tax payments 3. Ma. Linda Bautista CPD, OG thru Accredited Agent Banks 4. Ednafe Cruz RR 7-QC, Collection Div. (AABs) and provide enhanced 5. Marina Magluyan RR 9-San Pablo, Collection Div. process for prompt 6. Sairah Mandia RDO 40-Cubao reconciliation and revenue 7. Analita Perez RDO Lipa, Collection accounting. 8. Amelia Rivera LTCED 9. Gina Villasoto CPD 10. Lilibeth Maranan BIR Contact Center 11. Marivic Beralde SMSD, ISG 12. Sean Neil Sabado SMSD, ISG 13. Eric Aguilar ODCIR-TRAG D. Production of Updated Head: Chief of CED Collection Enforcement Div., OG Collection Manual Members: 1. Roberto Taron CED Objective : To update, produce 2. Noe Balbedina RR 4 Pampanga, Collection Div. copies & distribute the 3. Ruth Vivian Gadia RR 7-QC, Collection Div. collection manual to all 4. Marina Magluyan RR 9-San Pablo, Collection Div. collection revenue officers. 5. Ceferina Ong RR 6-Manila, Collection Div. 6. Marietta Paragoso RR 8- Mkti, Collection Div. 7. Amelia Rivera LTCED, LTS 8. Ambrosio Gerardo Tungol RR 5 Valenzuela Collection Div. 9. Teresita Venturillo LTDO - Makati 10. Eric Aguilar ODCIR-TRAG E. Tax Credit Certificate Head: Grace Javier LTCED (TCC) Administration Members: 1. Lorna Mendoza RR 8-Mkti, Collection Div. Objective : To revalidate Tax 2. Ma. Nina Babida CPD Credit Certificates (TCC) 3. Stella Cariaso CPD issued, utilized and determine 4. Melinda Logronio Collection Service running balances of unutilized 5. Evelyn Malabanan Collection Service tax credit certificates pursuant 6. Rosalina Mendoza LTCED, LTS to Department Order 20-06 7. Meraldine Montano CPD, OG 8. Ma. Lourdes Morada LTCED, LTS 9. Aida Sanchez SDD, ISG 10. Jocelyn Zabala SDD, ISG 11. Jocelyn Dacillo TSPMD, OG F. Tax Remittance Advice Head: Marivic Galban Withholding TAx Division, OG (TRA) Reconciliation Members: 1. Danni Bonifacio Revenue Accounting Division, OG Objective : To reconcile 2. Erlinda Cario Withholding Tax Division, OG payments thru Tax Remittance 3. Stella Cariaso Collection Programs Division, OG Advice (TRA) 4. Fleurdeliza Dones Revenue Accounting Division, OG 5. Zenaida Ganata Revenue Accounting Division, OG 6. Christian Miguel Revenue Accounting Division, OG 7. Elenita Sison Collection Service 8. Lydia V. Soriano Withholding Tax Division, OG 9. Raquel Baltazar ISDS, ISG 10. Elizabeth Costales SMSD, ISG 11. Mary Anne Garcia QAD. ISG 12. Mary Rose Villarosa QAD, ISG V. STRENGTHENED TAXPAYER Project Director: SERVICE DEVELOPMENT & ACIR Aida S. Simborio Tax Payer Assistance Service COMPLIANCE A. Training on TP Service Head: Reymarie dela Cruz TIED, OG Excellence (TSE) Members: 1. Ma. Lourdes Narvaez TIED, OG Objective : To conduct the TSE 2. Eva Gonzales TAS, OG to all field personnel 3. Narcissa Nubla Personnel Div., RMG 4. Silverio Sante Corporate Communication Div. 5. Ione Alejo Internal Audit Div., LIG 6. Ma. Luisa Perez Training Delivery Division, RMG 7. Ma. Cecilia Cifra Training Management Div., RMG 8. Cynthia Soliman ODCIR-TRAG B. Compliance on Issuance Pls. refer to of Receipts (Premyo sa RSO No. ___-2006 Resibo) C. Strengthen Taxpayer Head: Olivia Lao AITIED Information (TPI) Linkage Members: 1. Cristy Barroga RDO Paraaque Objective : To establish/expand 2. Romulo Arambulo Systems Operations Div., ISG linkages with target agencies 3. Evelyn Rosario ISDS, ISG such as BOC, LGU,LTO, IC, 4. Greg Buhain LTAD I, LTS LRA, LTFRB, SEC and others, 5. Analynsia Alarde LTS through online exchange of 6. Honorata Aguilar TAS, OG computerized information. 7. Luis Alberto, Jr. TAS, OG 8. Maridur Rosario TAS, OG 9. Arturo Boniol, Jr. TSPMD, OG 10. Aileen Labiga TSPMD, OG 11. Evelyn Rosario ISDS, ISG 12. Andreliza Cala SMSD, ISG 13. Raquel Baltazar ISDS, ISG 14. Danilo Samia ODCIR-ISG 15. Fegurita Lipio ODCIR-TRAG D. Improved Compliance on Head: Magdalena Ancheta LTPD, LTS Excise Tax on Cigarette Members: 1. Elisa Pellejera LTFOD, LTS Objective : To assess options for 2. Fe Arias LTFOD, LTS implementing the proof of 3. Janeth Morata LTFOD, LTS payment provision in the tax 4. Rosario Puno LTAD II, LTS code for excise taxes in order to 5. Ma. Antonette Ablay ISDS, ISG adopt a system that will 6. Evelyn Albano ISOS-DC, ISG enhance the capacity of the BIR 7. Rhoda Cecilyn Patena ISDS, ISG to properly assess and collect 8. Fegurita Lipio ODCIR-TRAG the correct amount of excise tax from cigarettes and tobacco products. E. Codification of Pertinent Head: Teresita Angeles LT Excise, LTS Excise Tax Regulations Members: 1. Judy Regalario LTFOD, LTS Objective : To harmonize the tax' 2. Socorro Avila LTFOD, LTS laws, regulations and issuances 3. Conrado Item LTS on the imposition of excise tax 4. Sulpicio Adapon LTAID II, LTS on cigarettes and tobacco 5. Robert F. Bernardo Office of CIR products, incorporating the 6. Evelyn Albano ISOS-DC, ISG system to be adopted for 7. Jhoanna Ongtengco ODCIR-TRAG establishing proof of payment. To align excise tax rulings with the laws, rules, regulations and other issuances. VI. IMPROVED ORGANIZATION & Project Director: Planning & Policy Service (PPS) MANAGEMENT SYSTEM ACIR Marietta Lorenzo A. Review of Organization Head: Aurora Trompeta Management Division, PPS Structure & Staffing Members: Objective: To undertake a 1. Felipa Birginias Planning Division, PPS review of the organization 2. Milagros Penas Planning Division, PPS structure to ensure that it can 3. Maynard Monsod Management Div., PPS effectively implement the 4. Ma. Illoyve Batol Management Div., PPS agency's major strategic and 5. Silverio Sante Corporate Communication, PPS operational objective. 6. Leilani Calauag Personnel Div., RMG 7. Anabella Rivera IPQS, ISG 8. Grace Dizon ODCIR-TRAG B. Enhanced Performance Head: Nema Benita Larines Planning Division, PPS Management and Members: Evaluation System 1. Christine Villanueva Planning Division, PPS (Office/Individual) 2. Joy Ane Mangiliman Planning Division, PPS 3. Archie Latorena Personnel Division, RMG Objective: To develop a 4. Estalita Feliciano ISDS, ISG comprehensive performance 5. Carolina Frayre ISDS, ISG management system that will 6. Ma. Victoria Reinante ODCIR-OG enable performance measure 7. Dennis Lim Law Division, LIG against a broad range of 8. Flor Mercado LTS compliance indicators, in 9. Lizabel Vaderrama Statistics Division, PPS addition to indicators of revenue 10. Mercedita Evangelista IPQS, ISG performance 11. Cynthia Soliman ODCIR-TRAG C. Human Resource Head:Carolina G. Pesayco HRDS, RMG Management Information Co-Head: Lucita P. Oandasan FAS, RMG System (HRMIS) Members: 1. Narcisa Nubla Personnel Div., HRDS, RMG Objective: To develop a 2. Christine Antonette Flores Personnel Div., HRDS, RMG comprehensive, complete and 3. Gherica Maneclang Training Delivery Div., HRDS, RMG integrated database for fast and 4. Albert Ramos GSD, FAS, RMG easy access of information 5. Dolores Reyes GSD, FAS, RMG necessary for all Human 6. Emelinda Gomez ODCIR, RMG Resource actions. 7. Betty Duyag ODCIR-RMG 8. Ethelda Rivera ODCIR-RMG 9. Ma. Antonette Ablay ISDS, ISG 10. Charito Farro ISDS, ISG 11. Anabella Rivera IPQS, ISG 12. Grace Dizon ODCIR-TRAG D. Enhanced Internal Audit Head: Ione S. Alejo Internal Audit Division, LIG System Co-Head: V.C. Cadangen Internal Security Div., LIG Objectives : To strengthen Members: internal control within the 1. Helen O. Vista Inspection Service, LIF agency thru internal audit; To 2. Myrna Manipon Internal Audit Division, LIG efficiently address complaints 3. Mercedita Bautista Internal Audit Division, LIG against personnel; TO enhance 4. Perla Frias Internal Audit Division, LIG investigative skills of officials 5. Liza Rabena ISDS, ISG and employees of concerned 6. Arlene Dela Cruz SDD, ISG offices. 7. Fegurita Lipio ODCIR-TRAG E. Review Forecasting & Tax Head:Cynthia Santos Statistics Division, PPS modeling Members: 1. Elenita Quimosing ODCIR-OG Objectives: To develop revenue 2. MA. Theresa Aycardo RR 6-Manila forecasting models with 3. Magdalena Ancheta LTPD, LTS continuous update through 4. Katherine A. Aranza Statistics Div., PPS related trainings and activities 5. Ferdelita J. Aquino Statistics Div., PPS 6. Cristia B. Magundayao Statistics Div., PPS 7. Maria Fatima C. Paule Statistics Div., PPS 8. Divino Jo Marie C. Statistics Div., PPS Valenzuela 9. Myrna Galve ISDS, ISG 10. Cynthia B. Soliman ODCIR-TRAG VII. NATIONWIDE ROLL-OUT OF Project Director: COMPUTERIZED SYSTEMS ACIR Ma. Rosario Charo E. ISDS, ISG AND E-SERVICES Curiba Rollout of Computerized Head: Teresita Solomon RDC Central Luzon, ISG System and E-Services Members: 1 . Jaime Zabala Network Administration, ISG Objective: To rollout the 2. Richard Obispo Systems Support Div., ISG computerized systems & other 3. Cynthia Rabang Quality Assurance Div., ISG e-services to cover all non- 4. Charlie Esto QAD, ISG computerized RDOs, 5. Ma. Victoria Villena ISDS, ISG to wit: e Reg (TinVer); eFPS; 6. Loida Valencia Systems Management Div., ISG eAccReg; eSales; eComplaint / 7. Lilibeth Maranan BIR Contact Center eReklamo; eSubmission 8. Agnez Safe RDC Visayas (Cebu), ISG (MAP/SAWT); eRelief; and LA 9. Soliman Dabocol ISOS-DC, ISG Monitoring System (LAMS). 10. Melissa Bernal RDC-Southern Luzon, ISG 11. Jocelyn Zabala SDD, ISG 12. Raquel Baltazar ISDS, ISG 13. Sonia Lopez RDO East Makati 14. Marivic Galban Withholding Tax Div., OG 15. Olivia Lao AITIED, OG 16. Ma. Theresa Idio Assessment Service, OG 17. Louella Rivera Collection Service, OG 18. Glaza Vergara TSPMD, OG 19. Bobby Labajo General Services Division, RMG 20. Nora Tembrevilla Training Management Div., RMG 21. Ma. Elena Concepcion Training Delivery Div., RMG 22. Marivic Beralde Budget Division, RMG 23. Teresita Palafox Management Division 24. Eunisa Rapsing SSTMD-ISG 25. Grace Dizon ODCIR-TRAG 26. Elenita Mariano ODCIR-TRAG 27. Jocelyn Dacillo TSPMD, OG The Task Forces shall undertake the following activities: 1. Prepare detailed workplan for their respective priority projects; 2. Manage and monitor the delivery of results for the priority projects; 3. Undertake all necessary actions for the implementation of planned activities towards full operationalization of the reform (e.g. regular meetings, preparation of communications, issuances, coordination with offices/units as well as Task Forces related to the reform activities, etc.) 4. Identify project risks, anticipate potential obstacles and take steps to overcome these. 5. Raise issues/blockers pertinent to the priority action and elevate unresolved issues to the Tax Reform Steering Committee for necessary coordination and resolutions. 6. Submit accomplishment reports and updates/status of the project including unresolved issues to their respective DCIRs, ACIRs, and the DCIR of Tax Reform Administration Group; 7. Whenever applicable, ensure that business processes to be undertaken have passed acceptance criteria and that the requirements of terms of reference (TOR) have been met and delivered for both business and technical design; 8. Recommend creation of sub-Task Forces whenever necessary; 9. Perform related task that may be identified. The Task Force Directors shall: 1. Take ownership of the priority project; 2. Lead, supervise and direct the Task Forces; 3. Ensure that the resources needed are available for the Task Forces; 4. Provide the organizational authority for implementation of the reforms; 5. Attend the Tax Reform Steering Committee; 6. Review progress of the project viz a viz plans; 7. Address issues that pertain to the effective implementation of their respective priority actions; 8. Provide directions on issues; 9. Communicate with line managers on the reform and ensure their cooperation and actions; The Task Force Heads shall: 1. Whenever necessary, recommend creation of sub-Task Forces to the Tax Reform Administration Group; 2. Drive the team to ensure objectives of the project are met; 3. Manage Task Force operations towards execution of plans; 4. Monitor activities and accomplishments of their respective members; 5. Communicate with other Task Force Heads and Project Directors relative to cross-cutting activities or issues; 6. Report project status/progress to Steering Committee, through Project Directors and ODCIR-TRAG; 7. Submit recommendations and evaluation reports to ODCIR-TRAG through Project Director; 8. Report/act on issues and concerns; 9. Attend the regular Tax Reform Steering Committee Meeting, whenever notified. Task Force Members shall: 1. Prepare regular status reports on the tasks assigned to them, for review of their respective Task Force Head/Project Director for submission to ODCIR-TRAG; 2. Provide technical and functional expertise; 3. Design system changes and draft any required issuances; and 4. Act as a pool of resource persons for implementation; 5. Participate in all meetings, briefings/debriefings to be conducted or scheduled by the Task Force Head/Project Director. All officials concerned are enjoined to make the necessary arrangements to ensure normal operations of their offices in performing their responsibilities in their respective Task Forces. Strict compliance is hereby enjoined. (SGD.) JOSE MARIO C. BUAG Cmmissioner of Internal Revenue October 19, 2006 REVENUE SPECIAL ORDER NO. 511-06 The exigencies of the revenue service so requiring, the following are changes in assignments and/or additional members of the Task Forces hereunder specified relative to RSO No. 381-2006 to ensure the full implementation of the different Tax Reform Agenda Priority Actions/Projects in which the ODCIR-Tax Reform Administration Group shall be the overall coordinator: PRIORITY ACTIONS/PROJECTS TASK FORCES I. REGISTRATION, FILING AND Elenita Mariano ODCIR-TRAG Coordinator PAYMENT A. Registration Clean-up Members: 1. Joseph Anthony Gabarda TSPMD, OG 2. Henry Sante TSPMD, OG 3. Rowena Manalang TSPMD, OG 4. Malvin Castillo TSPMD, OG 5. Meilin Hirang TSPMD, OG 6. Rhea Alamodin TSPMD, OG 7. Corazon Timbol SOD, ISG 8. Ana lea Eleria SOD, ISG 9. Josephine Gonzales SMSD, ISG 10. Ma. Theresa Mendoza SMSD, ISG 11. Margie Jeanette Lim Collection Programs Div., OG B. Filing and Payment Members: (EFPS) 1. Carmaloja Villalon TSPMD, OG 2. Amelita Pamiloza TSPMD, OG 3. Jesusa Dollete TSPMD, OG 4. Emma Concepcion Nanzan TSPMD, OG 5. Marilou Valles LTDPQAD, LTS 6. Abegail Alaestante LTADI, LTS 7. Cynthia Rabang QAD, ISG 8. Sheila Tuazon QAD, ISG 9. Elsie Villapando SSTMD, ISG II. AUDIT Gilda Hirang LT Programs Div., LTS (Coordinator to TRAG) B. Audit Manual (per Members: Industry) 1. Rhodora Icaranom RDO 29, Tondo 2. Rolando Fernandez RDO 38, North Q.C. 3. Fely Simon RDO 31, Sta. Cruz 4. Ma. Victoria Reinante ODCIR, OG 5. Isabel Paulino RDO 30, Binondo 6. Mercedes Estalilla RDO 40, Cubao 7. Alona Margaret Sancho RDO 40, Cubao 8. Shirley Calapatia LTAID I 9. Madelyn Sacluti LTAID I 10. Fatima Sarrosa LTAID I 11. Narciso Laguerta LTAID I 12. Analyn Alarde LTAID II 13. Carol Realin LTAID II 14. Angela Marie Simpit National Investigation Div. 15. Gerard Yap NID 16. Verjun Solomon Catapia NID 17. Norayda Geli RR 4, Pampanga, Legal Division 18. Josa Gomez LTDO, Makati 19. Henry Ferrer RDO 29, Tondo 20. Doris Rimando RDO 34, Paco 21. Caroline Takata RDO 30, Binondo 22. Nelia Castillo RDO 33, Intramuros 23. Wilfredo Pongase RDO 29, Tondo 24. Virginia Duran RDO 31, Sta. Cruz 25. Digna Parinas RDO 32, Quiapo 26. Evangeline Capule RDO 31, Sta. Cruz 27. Vicente Gudani RDO 54, Trece Martirez 28. Joe Soriano RDO 54, Trece Martirez 29. Ma. Socorro Concepcion RDO 54, Trece Martirez 30. Arnold Apdua RDO 30, Binondo 31. Lorna Ugay RDO 32, Quiapo 32. Sabdullah Dalidig RDO 29, Tondo 33. Carmelita de Guzman Assessment Divi., RR 4-Manila 34. Dante Caballero RDO 30, Binondo 35. Eleuteria Sagun Assessment Div., RR 4-Manila 36. Vilma Dela Cruz RDO 30, Binondo 37. Guillermo Realin Assessment Service, OG 38. Teresita Palafox Management Division, PPS C. Industry Profiling & Members: Benchmarking 1. Magdalena Ancheta LT Programs Division, LTS 2. Ferdelita Aquino Statistics Division, PPS III. LEGAL, ENFORCEMENT Jhoanna Ongtengco ODCIR-TRAG Coordinator AND INTERNAL AFFAIRS B. Streamlining of Ruling Members: Process 1. Anastacio Nastor Law Division, LIG 2. Rey Floreza Law Division, LIG C. Enhanced Internal Audit Members: System 1. Martha Lorraine P. Pascual Internal Audit Division, LIG 2. Ellen G. Clado Internal Audit Div., LIG IV. COLLECTION Eric Aguilar ODCIR-TRAG Coordinator ENFORCEMENT AND Rebecca Joy Leano Collection Service Coordinator in all ARREARS MANAGEMENT Task Forces A. Accounts Receivable Management B. Management of forfeited Members: property 1. Quirico Alburo Collection Enforcement Div., OG 2. Reine Rhea Bonoan Law Division, LIG 3. Elpidia Arteche CED, OG 4. Antonio Cariaso RR 7-QC, Collection Division C. Enhancement of Payment Members: thru AABs process 1. Ricardo Maramag SMSD, ISDS enhancement D. Production of Updated Members: Collection Manual 1. Archangel Albiento CED, OG 2. Alexis Altamira CED, OG 3. Danni Bonifacio RAD E. Tax Credit Certificate Members: (TCC) Administration 1. Corazon Montes RDO 42, San Juan 2. Ma. Teresa Idio AITIED 3. Daisy Umlas AITIED F. Tax Remittance Advice Members: (TRA) Reconciliation 1. Nick Regalado Withholding Tax Division, OG 2. Arabella Ramos Withholding Tax Division, OG 3. Ronette Valeros Withholding Tax Division, OG 4. Evelyn Rosario-Garces SMSD, ISG V. A. STRENGTHENED Fegurita Lipio ODCIR-TRAG Coordinator TAXPAYER SERVICE DEVELOPMENT & COMPLIANCE 1. Training of TP Service Members: Excellence (TSE) 1. Donnabel Silva Training Management Division 2. Gherica Maneclang Training Delivery Division 3. Strengthen Taxpayer Head: Sarah Mopia AITEID Information (TPI) Linkage Co-Head : Christina Barroga RDO 52-Paranaque Members: 1. Maria G. Singayan LTAID II 2. Teodore L. Maroket LTAID I 3. Annabelle Abuloc LTAID I 4. Marilou S. Vallas LTDPQAD 5. Ma. Cristina David LTFOD 6. Larah Nagrampa LTAID II 7. Ma. Teresa Idio AITEID 8. Annie Reyes ISG 9. Art Santos ISG 10. Armando Tria RDO 34 Paco 11. Eden Silario LTAID I 12. Crispina Cruz ODCIR-OG B. IMPROVEMENT IN Project Director: EXCISE TAX ACIR Nestor S. Valeroso Large Taxpayers Service ADMINISTRATION (In lieu of members in RSO 381 2006) Jhoanna Ongtengco ODCIR-TRAG Coordinator 1. Improved Compliance on Head: Elisa Pellejera LTS-Excise Group Excise Tax on Cigarette Members: Products 1. Aida Madulara LTAD II, LTS 2. Magdalena Ancheta LTPD, LTS 3. Fe Arias LTFOD, LTS 4. Bienvenido Lopez, Jr. LTFOD, LTS 5. Rosario Trillana LTFOD, LTS 6. Alfonso Aguilar LTFOD, LTS 7. Janeth Morata LTFOD, LTS 8. Ma. Rosario Puno LTAD II 9. Ma. Antonette Ablay ISDS, ISG 10. Evelyn Albano ISOS-DC, ISG 11. Rhoda Cecilyn Patena ISDS, ISG 2. Codification of Pertinent Head: Conrado Item LT Excise Excise Tax Regulations/ Members: Issuances on Cigarettes 1. Ma. Judy Regalario LTFOD, LTS and Tobacco Products 2. Danilo Pasiliao LTAD I, LTS 3. Rosario Padilla Prosecution Division, LIG 4. Jethro Sabariaga Litigation Division, LIG 5. Analyn Alarde LTAID II, LTS 6. Socorro Avila LTFOD, LTS 7. Robert Bernardo Office of Commissioner 8. Evelyn Albano ISOS-DC, ISG VI. IMPROVEMENT ORGANIZATION & Cynthia Soliman ODCIR-TRAG Coordinator MANAGEMENT SYSTEM A. Review of Organization Members: Structure & Staffing 1. Eunisa Rapsing Systems Standards & Technology Management Division, ISG C. Human Resource Members: Management Information 1. Susan Arizabal RR 7 Quezon City, HRMU System (HRMIS) 2. Ruthlane Verlade RR 8 Makati, HRMU 3. Benjamin Evangelista RR 6 Manila, Administrative Div. 4. Edgardo Lombridas HRDS VII. NATIONWIDE ROLL-OUT OF Grace Dizon ODCIR-TRAG Coordinator COMPUTERIZED SYSTEMS AND E-SERVICES A. Nationwide Rollout of Members: Computerized 1. Guillermo Realin Assessment Service System (NRCS) and E-Services This serves as an addendum/amendment to RSO No. 381-2006. All officials concerned are enjoined to make the necessary arrangements to ensure normal operations of their offices in performing their responsibilities in their respective Task Forces. Strict compliance is hereby enjoined. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue November 29, 2006 REVENUE SPECIAL ORDER NO. 560-06 The exigencies of the revenue service so requiring, the following are amendments/addendum to the concerned Task Forces hereunder specified relative to RSO No. 381-2006 and RSO No. 511-2006 to ensure full implementation of the different Tax Reform Agenda Priority Actions/Projects: PRIORITY ACTIONS/PROJECTS TASK FORCES II. AUDIT B. Audit Manual (per Members: Industry) 1. Armando Tria RDO 34, Paco 2. Ludy Geocaniga SID, RR 6-Manila 3. Mitchel Yu LTAID I 4. Frances Leonida LTAID 1 5. Katherine Mary Reyes National Investigation Div. 6. Dominic Morales NID 7. Erlinda Ulgado RDO 54, Cavite 8. Josephine Gaerlan LTDO, Makati 9. Isidoro de Guzman LTDO, Makati 10. Matias Fadri LTDO, Makati 11. Rona Marcillano LTDO, Makati V. A. STRENGTHENED TAXPAYER SERVICE DEVELOPMENT & COMPLIANCE 3. Strengthen Taxpayer Co-Head : Sarah Mopia RDO 52-Paraaque Information (TPI) Linkage Head: Christina Barroga AITEID All officials concerned are enjoined to make the necessary arrangements to ensure normal operations of their offices in performing their responsibilities in their respective Task Forces. Strict compliance is hereby enjoined. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue February 23, 2007 REVENUE SPECIAL ORDER NO. 182-07 The exigencies of the service so requiring and in compliance with Republic Act No. 9184 dated January 2003, a separate Bids and Awards Committee (BAC) for Tax Reform Administration is hereby created to ensure full implementation of the different Tax Reform Administration (TRA) projects, with the following membership: Cairman: 1. ACIR Victoria V. Santos Information Planning & Quality Service (IPQS) Vice-Chairman: 2. ACIR Celia C. King Enforcement Service Members: 3. Luis B. Senson Information Systems Operations Service (ISOS) 4. Atty. Alma L. Barcelo International Tax Affairs Division (ITAD) 5. HREA Marilou L. Del Rosario Collection Service Technical Working Group: Head 1. Eunisa V. Rapsing Systems Standards Technology Mgt. Div. Members: 2. Cynthia de Leon Command Center 3. Rowena Garcia Information Systems Development Service (ISDS) 4. Amado Rey Pagarigan RR 7, Q.C. - Legal Division 5. Lino Felix Balayan ISOS-DC 6. Grace Dizon ODCIR-Tax Reform Administration Group (TRAG) 7. Jocelyn Dacillo ODCIR- TRAG 8. Jhoanna Ongtengco ODCIR- TRAG 9. Socorro Avila LT Field Operations Division 10. Eric Manese Assessment Service 11. Luis Alberto, Jr. Taxpayer Assistance Service Secretariat: Head: 1. Lilibeth B. Maranan BIR Contact Center Members: 2. Nimfa Buenafe IPQS 3. Josefina Oracion ODCIR-Special Concerns Group 4. Betty Duyag ODCIR-Resource Management Group 5. Nelly Gatbunton LT Programs Division 6. Guia Guerrero Procurement Division The standard procurement procedures and functions of the Committee, the Secretariat and the Technical Working Group are defined in R.A. 9184, in accordance with Article V, section 13 of R.A. No. 9184 in order to enhance the transparency of the procurement process. The BAC shall select and invite, in addition to the representative of the Commission on Audit, at least two (2) observers from the relevant sectors to sit in and monitor the BAC proceedings. The BAC may also utilize the services of other officials and employees of the Bureau in the performance of its functions. It may also solicit the services of consultants with extensive and appropriate experience, in accordance with existing laws, rules and regulations. All Revenue Special Orders that are inconsistent with this Order are hereby revoked. This Order takes effect immediately. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue December 20, 2006 REVENUE SPECIAL ORDER NO. 32-07 The National Program Support for Tax Administration Reform (NPSTAR) is a four-year undertaking financed by the International Bank for Reconstruction and Development through a loan to the Republic of the Philippines (the Borrower). For the above purpose, the Financial Management Unit (FMU) is hereby created under the Special Concerns Group (SCG) as an additional condition of effectiveness in the Loan Agreement and shall be composed of the following revenue officials and employees: 1. OIC-DCIR for Special Concerns Norma L. Lipana -Head, Financial Management Unit 2. Myrna E. Sobremonte -Chief Accountant 3. Beatriz dela Cruz -Cashier 4. Julia Aguila -Chief, Bookkeeping Section 5. Edna Udeobi -Chief, Processing Section 6. Ma. Victoria Villena -Chief, Budget Section 7. Josefina Oracion -Bookkeeper, Bookkeeping Section 8. Romina R. Mallari -Bookkeeper, Bookkeeping Section 9. Ana Margaretha Marinas -Indexer, Processing Section 10. Susan Recon -Receiving/Releasing Clerk, Processing Section 11. Adeltrudes Sangalang -Maintenance of Registry of Allotment & Obligation 12. Vivian Garena -Processor of Obligation Requests The FMU shall manage the financial resources of the projects consistent with relevant financial management systems and procedures in compliance with project agreements. In addition, the FMU shall maintain proper accounts and records of all transactions related to the implementation and administration of tax reform projects. For strict compliance. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue April 16, 2007 REVENUE SPECIAL ORDER NO. 293-07 The exigencies of the revenue service so requiring, and to ensure the full implementation of the various Tax Reform Agenda Priority Actions/Projects under the Office of the OIC Deputy Commissioner of Tax Reform Administration of the Bureau of Internal Revenue, the composition of the various task forces which were created pursuant to Revenue Special Order Nos. 381-2006, as amended by 511-2006, are hereto reconstituted and/or supplemented with the designation of the following revenue officials and personnel to the task forces identified below: PRIORITY ACTIONS/PROJECTS TASK FORCES I. REGISTRATION, FILING AND PAYMENT A. Registration Clean-up Project Director/Head: Janette Cruz LT Assistance Division I Co-Head: Teresita Castillo Taxpayer Service Programs & Monitoring Div. (TSPMD) Members: 1. Alfredo Coson RDO 49 - North Makati 2. Oliver Rayos RDO 43 - Pasig 3. Regina Dela Cruz RDO 31 - Quiapo 4. Mildred Reyes LTAD I, LTS 5. Mary Paz Batislaong LTAD II, LTS 6. Gina Villasoto Collection Programs Div. (CPD) 7. Eva Gonzalez Taxpayer Assistance Service 8. Josephine Ricalde TSPMD, OG 9. Joseph Anthony Gabarda TSPMD, OG 10. Henry Sante TSPMD, OG 11. Rowena Manalang TSPMD, OG 12. Malvin Castillo TSPMD, OG 13. Meilin Hirang TSPMD, OG 14. Rhea Alamodin TSPMD, OG 15. Amelita Pamiloza TSPMD, OG 16. Ma. Aileen Labiga TSPMD, OG 17. Arturo Boniol, Jr. TSPMD, OG 18. Linda Villablanca TSPMD, OG 19. Elenita Coyoca System Standard & Tech. Mgt. Div. (SSTMD), ISG 20. Romulo Arambulo Systems Operation Div. ISG 21. Mylene Lazaro SOD, ISG 22. Corazon Timbol SOD, ISG 23. Analea Eleria SOD, ISG 24. Grace Cajipe SMSD, ISG 25. Anna Mae Serrato SMSD, ISG 26. Randolph Carreon SMSD, ISG 27. Josephine Gonzalez SMSD, ISG 28. Andreliza Cala SMSD, ISG 29. Ma. Theresa Mendoza SMSD, ISG 30. Grace Dizon ODCIR-TRAG 31. Jocelyn Dacillo ODCIR-TRAG The foregoing constitutes the new composition of the task force for this project. B. Filing and Payment (EFPS) This project is hereby merged with the Tax Remittance Advice (TRA) Reconciliation project and the task force which was originally created for the purpose is hereby dissolved and a new one created for the merged project referred to as "EFPS Expansion and Enhancement/Tax Remittance Advice (TRA) Reconciliation" under the Collection Enforcement and Arrears Management category as reflected in item IV-F of this Order. II. AUDIT A. Audit Manual (per Industry) Additional Members: 1. Conrado Item LTS - Excise Group 2. Ma. Luisa Lim LTAID II, LTS 3. Theresa Divina Holgado LTAID II, LTS 4. Ronald Camba LTAID II, LTS 5. Ponciano Garma LTAID II, LTS 6. Cristina David LT Field Operation Div., LTS 7. Lanie Luna LTAID I, LTS 8. Socorro Avila LTFOD, LTS The foregoing constitutes the additional members of the task force created under RSO no. 381-2006, as amended. III. LEGAL, ENFORCEMENT AND INTERNAL AFFAIRS C. Enhanced Internal Audit Head: Helen O. Vista Inspection Service, LIG System Co-Head: V C. Cadangen Internal Security Division (ISD) Members: 1. Martha Lorraine P. Pascual Internal Audit Division (IAD) 2. Ellen G. Clado IAD, LIG 3. Myrna Manipon IAD, LIG 4. Mercedita Bautista IAD, LIG 5. Perla Frias IAD, LIG 6. Liza Rabena ISDS, ISG 7. Arlene Dela Cruz SDD, ISG 8. Fegurita Lipio ODCIR-TRAG The foregoing constitutes the new composition of the task force for this project. IV. COLLECTION ENFORCEMENT AND ARREARS MANAGEMENT A. Accounts Receivable Head: Elenita B. Quimosing Collection Enforcement Div. Management Co-Head: Ambrocio Gerardo RR 5 Valenzuela - Collection Tungol Division Members: 1. Marietta Paragoso RR 8- Mkti, Collection Div. 2. John Bajador RDO 43 - Pasig 3. Noe Balbedina RR 4- Pampanga, Collection Div. 4. Nataniel Cadungog Collection Enf. Div. (CED) 5. Cynthia Catolico CED, OG 6. Pacita Eguilos CED, OG 7. George Larin CED, OG 8. Marina Magluyan RR 9-San Pablo, Collection Div. 9. Ma. Louella Rivera Collection Service 10. Grace Cajipe SMSD, ISG 11. Elizabeth Costales SMSD, ISG 12. Teresita Venturillo LTDO - Makati 13. Evelyn Manalang Collection Enforcement Div. 14. Rebecca Joy Leano Collection Service 15. Eric Aguilar ODCIR-TRAG The foregoing constitutes the new composition of the task force for this project. B. Management of Forfeited Head: Elenita B. Quimosing Collection Enforcement Div. Properties Members: 1. Arturo Andino RR 5-Valenzuela, Collection Div. 2. Milagros dela Paz Collection Enforcement Div. 3. Imelda de Guzman CED, OG 4. Mary Ann Dizon CED, OG 5. Rowena Magpusao CED, OG 6. Alfredo Mananghaya CED, OG 7. Edgar Olleres CED, OG 8. Randolph Batoon CED, OG 9. Elpedia Arteche CED, OG 10. Aniceto Dagdag, Jr. CED, OG 11. Cynthia Villegas CED, OG 12. Quirico Alburo Collection Enforcement Div., OG 13. Reine Rhea Bonoan Law Division, LIG 14. Elpidia Arteche CED, OG 15. Antonio Cariaso RR 7-QC, Collection Division 16. Rebecca Joy Leano Collection Service 17. Eric Aguilar ODCIR-TRAG The foregoing constitutes the new composition of the task force for this project. C. Enhancement of Payment thru Head: Teresita Felipe Collection Programs Division AABs process enhancement Co-Heads: Lillbeth Maranan BIR Contact Center Ceferina Ong RR 6 - Manila, Collection Members: 1. Lourdes Barreto Collection Service, OG 2. Ma. Linda Bautista CPD, OG 3. Ednafe Cruz RR 7-QC, Collection Div. 4. Marina Magluyan RR 9-San Pablo, Collection Div. 5. Sairah Mandia RDO 40-Cubao 6. Analita Perez RDO Lipa, Collection 7. Amelia Rivera LTCED 8. Gina Villasoto CPD 9. Marivic Beralde SMSD. ISG 10. Sean Neil Sabado SMSD, ISG 11. Rebecca Joy Leano Collection Service 12. Eric Aguilar ODCIR-TRAG The foregoing constitutes the new composition of the task force for this project. D. Production of Updated Head: Roberto R. Taron Collection Enforcement Div. Collection Manual (CED) Members: 1. Noe Balbedina RR 4- Pampanga, Collection Div. 2. Ruth Vivian Gadia RR 7-QC, Collection Div. 3. Marina Magluyan RR 9-San Pablo, Collection Div. 4. Ceferina Ong RR 6-Manila, Collection Div. 5. Marietta Paragoso RR 8- Mkti, Collection Div. 6. Amelia Rivera LTCED, LTS 7. Ambrosio Gerardo Tungol RR 5 Valenzuela - Collection Div. 8. Teresita Venturillo LTDO - Makati 9. Arturo Andino RR 5 Valenzuela - Collection Div 10. Archangel Albiento CED, OG 11. Quirico Alburo CED, OG 12. Nathaniel Cadungog CED, OG 13. Cynthia Catolico CED, OG 14. Alexis Altamira CED, OG 15. Rebecca Joy Leano Collection Service 16. Eric Aguilar ODCIR-TRAG The foregoing constitutes the new composition of the task force for this project. E. Tax Credit Certificate (TCC) Head: Grace Javier LTCED Administration Members: 1. Lorna Mendoza RR 8-Mkti, Collection Div. 2. Ma. Nina Babida CPD 3. Stella Cariaso CPD 4. Melinda Logronio Collection Service 5. Evelyn Malabanan Collection Service 6. Rosalina Mendoza LTCED, LTS 7. Meraldine Montano CPC, OG 8. Ma. Lourdes Morada LTCED, LTS 9. Aida Sanchez SDD, ISG 10. Jocelyn Zabala SDD, ISG 11. Corazon Montes RDO 42, San Juan 12. Ma. Teresa ldio AITIED 13. Dalisay Umlas LTAID II 14. Rebecca Joy Leano Collection Service 15. Eric Aguilar ODCIR-TRAG The foregoing constitutes the new composition of the task force for this project. F. EFPS Expansion and Head: Marivic Galban Withholding Tax Division (WTD) Enhancement/Tax Remittance Advice (TRA) Reconciliation EFPS Expansion & Enhancement Members: 1. Gina Villasoto CPD, OG 2. Ma. Linda Bautista CPD, OG 3. Margie Jeanette Lim CPD, OG 4. Nick Regalado Withholding Tax Division, OG 5. Imelda Savellano Withholding Tax Division, OG 6. Medarda Bantug Withholding Tax Division, OG 7. Carmelo Aguito Withholding Tax Division, OG 8. George Esleta Withholding Tax Division, OG 9. Emma Manimtim Withholding Tax Division, OG 10. Elizabeth Costales SMSD, ISG 11. Astrid Cortez Quality Assurance Div. (QAD) 12. Marivic Beralde SMSD, ISG 13. Cynthia Rabang QAD, ISG 14. Gerard Maclang QAD, ISG 15. Mary Anne Garcia QAD, ISG 16. Sheila Tuazon QAD, ISG 17. Elsie Villapando SSTMD, ISG 18. Oliver Rayos RDO 43 - Pasig 19. Elenita Mariano TSPMD. OG 20. Carmaloja Villalon TSPMD, OG 21. Amelita Pamiloza TSPMD, OG 22. Jesusa Dollete TSPMD, OG 23. Emma Concepcion Nanzan TSPMD, OG 24. Marilou Valles LTDPQAD, LTS 25. Abegail Alaestante LTAD I, LTS 26. Eric Aguilar ODCIR-TRAG The foregoing constitutes the new composition of the task force for this project. Tax Remittance Advice (TRA) Reconciliation Members: 1. Jerry Benaning Withholding Tax Division 2. Arabella Ramos Withholding Tax Division 3. Ronette Valeros Withholding Tax Division 4. Nick Regalado Withholding Tax Division 5. Erlinda Carino Withholding Tax Division 6. Lydia Soriano Withholding Tax Division 7. Geraldine Bermas Revenue Accounting Division 8. Fleurdeliza Dones Revenue Accounting Division 9. Zenaida Ganata Revenue Accounting Division 10. Christian Miguel Revenue Accounting Division 11. Elenita Sison Collection Service 12. Stella Cariaso Collection Programs Division 13. Raquel Baltazar Info. Sys. Dev't. Service, ISG 14. Elizabeth Costales SMSD, ISG 15. Evelyn Rosario-Garces SMSD, ISG 16. Mary Anne Garcia QAD, ISG 17. Mary Rose Villarosa QAD, ISG 18. Eric Aguilar ODCIR-TRAG The foregoing are the new composition of the task force for this (consolidated TRA & EFPS) Project. The revenue officers and personnel constituting the above task forces shall work on accomplishing the objectives and the activities relative thereto that are indicated in RSO No. 381-2006, as amended. This Order constitutes further amendments to RSO Nos. 381-2006 and 511-2006, to the extent that the composition of the task forces have been reconstituted and/or supplemented herein. All revenue officers and personnel included in this Order are enjoined to make the necessary arrangements to ensure normal operations of their respective offices as they perform their responsibilities in the task forces. Strict compliance is hereby enjoined. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue May 4, 2007 REVENUE SPECIAL ORDER NO. 296-07 The exigencies of the revenue service so requiring, and to ensure the full implementation of the different Tax Reform Agenda Priority Actions/Projects, the following personnel are hereby assigned as focal person in the National Office/Regional Office who will assist and work with the external consultants to facilitate development, ownership, and implementation of reform strategies. This intends to ensure the implementation of new compliance/enforcement strategies at the Regional and District office level: Name Position/Designation Office National Office Tax 1. Reymarie Dela Cruz CRO IV / Chief Tp Information & Education Division Reform (TIED) Administration 2. Silverio Sante CRO III / Asst. Chief Corporate Communications Division Coordinators (CCD) Regional Office TRA Teams RR 1 - Calasiao 3. Beverly Milo CRO IV / Chief Assessment Division Pangasinan 4. Raymund Diaz HRMO III / Asst. Head Human Resource Management Unit (HRMU) RR 2 - Cordillera 5. Wilhelmina Quero CRO IV / Chief Collection Division Administrative 6. Jose Proceso Gorospe CRO II / Head Taxpayer Assistance Unit (TAU) Region (CAR) RR 3 - 7. Cirila Alegre CRO II / Head HRMU Tuguegarao, 8. Flora Conel HRMO III/ Asst. Head HRMU Cagayan RR 4 - San Fdo 9. Esperanza Castro RO IV / OIC-ARDO RDO 19 - SBMA Pampanga 10. Noe Balbedina CRO IV / Chief Collection Division RR,5 - Valenzuela 11 Ambrocio Geraldo Tungol CRO IV / Chief Collection Division 12. Benjamin Cruz, Jr. RO IV / Group RDO 24 - Valenzuela Supervisor RR 6 - Manila 13. Regina Dela Cruz CRO III / ARDO RDO 32 - Quiapo 14. Armando Tria CRO III / ARDO RDO 34 - Paco, Pandacan RR 7 - Quezon 15. Susan Arizabal CRO II / OIC-Head HRMU City l 16. Amelia Altamirano RO IV / Group RDO 28 - Novaliches Supervisor RR 8 - Makati City 17. Ramon Navarro RO IV / Group RDO 51 - Pasay City Supervisor 18. Alfredo Coson III RO IV / Chief RDO 49 - North Makati TAS 19. Ma. Aphrecy Barbiran RO III / Examiner RDO 47 -East Makati RR 9 - San Pablo 20. Ma. Victoria L. Zuniga RO IV I Chief RDO 55 - San Pablo City Taxpayer Assistance Section (TAS) 21. Anna Liza Casino ITO I / Chief RD 56 - Calamba TAS RR 10 - Legaspi 22. Teresita Almodovar CRO IV / Chief Special Investigation Division (SID) City 23. Rita Palmiano Planning Officer II / Office of the Regional Director, Head TAU RR 11 - Iloilo City 24. Jona Ruth Alonte CROIV IRDO RDO 74 - Iloilo 25. Ma. Jocylin Dumdum CRO III / Asst. Chief Collection Division RR 12 - Bacolod 26. Edgar Allan Del Rosario RO IV / Head RDO 77 - Bacolod City City Assessment Section 27. Carmenia Gotera HRMO III I Asst. Head HRMU RR 13 - Cebu City 28. Eva Gulosino CRO II / Head HRMU 29. Rhodora Lagnada RO IV/ OIC-Asst. LTDO Cebu Chief RR 14 - Tacloban 30. Mederico Villablanca CRO III / ARDO RDO 89 - Ormoc City City 31. Bernardo Gomez CRO III IAsst. Chief Collection Division RR 15 - 32. Fernando Matias CRO III / ARDO RDO 96 - Bongao, Tawi-Tawi Zamboanga City 33. Reena Marie Patangan Atty III / OIC- Asst. Legal Division Chief RR 16 - Cagayan 34. Bernadette Honculada CRO III I ARDO RDO 98 - Cagayan de Oro City de Oro City RR 17 - Butuan 35 Lordel Monteclaro CRO III / OIC-RDO RDO 104 - Bayugan City RR 18 - Cotabato 36. Christine Juliet R. Chua CRO IV /Chief Assessment Division City 37. Hector Subaldo RO IV / OIC-Chief RDO 109 - Tacurong TAU RR 19 - Davao 38. Alice Gonzales CRO III / Asst. Chief SID City 39. Dennis Michael Deluao RO IV / Group RDO 113 - Davao City Supervisor All revenue officers and personnel included in this Order are enjoined to make the necessary arrangements to ensure normal operations of their respective offices as they perform their responsibilities as focal persons of consultants under the Tax Reforms Priority Projects. Strict compliance is hereby enjoined. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue September 14, 2006 REVENUE ADMINISTRATIVE ORDER NO. 01-06 SUBJECT : Functions of the Tax Reforms Administration Group (TRAG) TO : All Revenue Officials and Others Concerned I. Objective This Order is issued to define the functions of the TRAG which was created to assist the Commissioner of Internal Revenue in the identification, prioritization and implementation of priority tax reforms projects aimed at improving the effectiveness and efficiency of BIR's operations, and at strengthening the efforts of the BIR in the management of taxpayers' compliance. The TRAG shall be principally tasked to coordinate with foreign and local consultants and experts assigned to assist with reforms projects. II. Functions The TRAG shall be directly under the supervision of the Commissioner of Internal Revenue and shall be headed by a Tax Reform Administrator, with the rank of Deputy Commissioner for Tax Reforms Administration and shall be assisted by Technical and Support BIR staff. The TRAG shall perform the following functions: 1. Formulate policies, methodologies, and procedures for the management and implementation of reforms in the BIR; 2. Oversee and operationalize duly approved projects/programs of the BIR for tax administration reforms; 3. Create Task Forces, whenever necessary, for the implementation of reforms projects/programs and oversee the performance of said task forces; 4. Ensure the delivery of interventions for capability building of the TRAG staff and Task Forces' members (e.g. training/studies on project management, change management, performance indicator measurement and other appropriate skills development trainings) to enable them to effectively perform their assigned tasks; 5. Approve terms of reference, evaluation methodologies, contracts and reports presented by Task Forces and consultants;