BIR Improvement Program

July 1, 1968 REVENUE MEMORANDUM ORDER NO. 39-68 SUBJECT : BIR Improvement Program In line with instructions from the President to institute improvements in the performance of the public service and with the continuing desire of the Bureau of Internal Revenue to render greater and better service to the public, a bureau-wide program to be officially called BIR Improvement Program and hereinafter referred to in this order as BIRIP, is hereby launched to undertake with more vigor the policy of the Bureau with regard to efforts at promoting efficiency and effectiveness of the organization, to assign and fix responsibilities for carrying out all improvement activities, and to delineate policies and procedures for its implementation. aisadc I. Program Objectives The BIRIP is primarily set up to 1. Adopt a planned, systematic and coordinated approach to improvement activities in the Bureau; 2. Channel and integrate all improvement efforts towards a central objective; 3. Determine priorities and set up time schedules for projects; 4. Develop and instill management consciousness among revenue employees; 5. Provide better and more efficient service to the taxpayer; 6. Promote and obtain greater voluntary tax compliance; and 7. Increase internal revenue collections. II. Responsibilities 1. Revenue Operations Head (Management Planning) The Revenue Operations Head (Management Planning), concurrently Chairman, Project Directors Group, is primarily responsible for recommending to the Commissioner of Internal Revenue policies and procedures relating to the BIR Improvement Program. He shall plan and develop improvement projects. In coordination with the revenue operations head concerned, he shall set up improvement projects and integrate them into the BIRIP. He shall coordinate and monitor the improvement projects and establish necessary controls and follow-ups. He shall also issue necessary guidelines relating to the BIRIP. Improvement projects or actions, while in the test pilot or initial operating stage may be under the primary responsibility of the Management Planning Department or jointly with other revenue operations heads and/or regional directors. Test projects when undertaken to gauge public reaction to proposed innovations or to attempt to effect a change in public attitudes shall be primarily the responsibility of the Revenue Operations Head (Management Planning) He shall instruct project directors on the conduct and aspects of projects. When projects are in progress, the Revenue Operations Head (Management Planning) shall report in writing to the Commissioner of Internal Revenue and Conference Staff the status of the projects at least once a month. He may make verbal reports during Conference Staff meetings of project problems which may be of interest to the Conference Staff members. 2. Other Revenue Operations Heads The Revenue Operations Head whose department function, responsibility or activity is principally involved in an improvement effort shall take full responsibility of such project when it has reach the stage where the procedures and practices have been fully implemented or have become part of the regular or routine process of the department's functions. When procedures, controls, forms, etc., are under test to determine workability and practicability, the revenue operations head, whose functional area is involved or who is supposed to be responsible for the activity when it becomes part of the Bureau's activities and the Operations Head (Management Planning) shall take joint responsibility for the conduct and control of the test project. This joint responsibility includes on-the-job training of personnel involved. Formal personnel and orientation and training when needed in the introduction of changes or when necessary to change employee attitudes towards new procedures, methods or techniques shall be the joint responsibility of the Revenue Operations Head (Administrative Service) and the Revenue Operations Head (Management Planning). 3. Project Directors Group A project director shall be designated by the Commissioner of Internal Revenue upon recommendation of the Revenue Operations Head (Management Planning), for each project to be set up. The project director may be any official of the Bureau who has manifested leadership in a given field. Generally, the project director may come from the regular members of the Project Directors Group in the Office of the Revenue Operations Head (Management Planning). When the project director is from another office outside the Project Directors Group, he automatically becomes a member of the Group and is required to attend its regular and special meetings and conferences. An official may be a project director of more than one project. Project directorship shall be on a full time or part time basis. The project director usually heads team to handle the project. The team members assist the project director and are likewise designated for the purpose. Usually team members work on a full time basis but some may be designated as such concurrently with their regular office work. Team members who work in projects on a full time basis became members of the Project Directors Group. The project director is responsible for the planning, undertaking and evaluating of the project. He shall prepare all the necessary materials, papers, instructions and orders for the undertaking and evaluation of the project. He shall conduct liaison work between and effect coordination among different officials and offices involved in the project. The Project Director shall be responsible directly to the Revenue Operations Head (Management Planning) during all phases of the project. He shall prepare and submit to the Revenue Operations Head (Management Planning) the necessary reports for purposes of informing top management of the conduct and progress of the project. III. Approach to Improvement Work 1. Identification of Problems or Improvement Areas Problems or areas identified for improvement will be the basis of the BIRIP. Every department head, division chief, regional director, branch chief, and revenue district officer shall be responsible for identifying problems or areas needing improvement or remedial action within their respective jurisdictional or functional areas, and for recommending them to the Revenue Operations Head (Management Planning) for incorporation into the BIRIP. This will be in addition to whatever problems or improvement areas are identified and referred for action to the Management Planning Department by the Conference Staff, the Deputy Commissioners of Internal Revenue, and the Commissioner of Internal Revenue. Employees, in general, are also enjoined to identify problems or areas for improvement and to submit their recommendations thru channels. Significant improvement resulting from these employee suggestions may be considered for Incentive Awards. 2. Establishing Improvement Projects or Actions and Incorporating them into the BIRIP . The Management Planning Department will evaluate identified problems and proposed improvement areas recommended by operating units, and individual employees, and where warranted, establish them as improvement projects. The Management Planning Department will establish and incorporate into the BIRIP recommendation from the Conference Staff, the Deputy Commissioners of Internal Revenue, and the Commissioner of Internal Revenue. The Management Planning Department may initiate any project in any area of revenue activity and jurisdiction. 3. Priority of Projects The responsibility to determine priority of projects shall be with the Revenue Operations Head (Management Planning). However, the Commissioner of Internal Revenue or the Conference Staff may instruct the Revenue Operations Head (Management Planning) to give priority to projects they want immediately undertaken. IV. Operating Internal Procedures The Revenue Operations Head (Management Planning) shall develop the internal operating procedures for the guidance of the project directors and all revenue personnel who may be assigned to work on projects under the BIRIP. He shall also develop, design and maintain general reporting system, including the necessary forms, relating to BIRIP projects. The Management Planning Department shall be the official repository and record center of all papers, documents, working materials, research and reference materials, relating to the BIRIP. The Revenue Operations Head (Management Planning) may call for any record or data on improvement in the possession of any official for study or inclusion in the files. V. Reporting System The project director of a project or an improvement area shall be responsible for submitting to the Revenue Operations Head (Management Planning) a Monthly Project Status Report at the end of every month. The Chief, O & M Division shall consolidate the Project Reports in a Monthly Summary Project Status Report for submission not later than the 5th working day of the month immediately succeeding the month covered by the report to the Revenue Operations Head (Management Planning). Aside from the monthly BIRIP projects status report of the Revenue Operations Head (Management Planning) to the Commissioner of Internal Revenue and the Conference Staff, the Revenue Operations Head (Management Planning) shall also submit to the Commissioner of Internal Revenue, for dissemination, semi-annual and annual BIRIP progress reports. The semi-annual or annual report shall be submitted on or before July 31 or January 31 of every year, as the case may be. VI. Evaluation and Follow-Up The Revenue Operations Head (Management Planning) shall have the responsibility and authority to evaluate and follow-up implementing actions relating to improvement projects, including those which are already in the operational stage. He may require the project directors concerned for individual or group conferences outside the regular weekly meetings or to submit needed reports any time. All revenue officials and employees are enjoined to render their utmost participation and involvement in the BIR Improvement Program. There is always a better way of doing things and we owe it to taxpayers to render an efficient and effective revenue service. VII. Repealing and Effectivity Clause All orders or portions thereof incompatible with this Memorandum Order are hereby accordingly revoked or amended. This Order takes effect immediately MISAEL P. VERA Commissioner of Internal Revenue