BIR Work Planning and Accomplishment Reporting Process for Year 2000

November 18, 1999 REVENUE MEMORANDUM ORDER NO. 84-99 SUBJECT : BIR Work Planning and Accomplishment Reporting Process for Year 2000 TO : All Assistant Commissioners, Regional Directors, RDC Heads, Division Chiefs, Revenue District Officers and Others Concerned I. OBJECTIVES The order is issued to: 1. Prescribe and provide the details of the Programs of the Bureau by indicating the Program Target, the Priority Activities with the corresponding Performance Indicators and Target for the Year 2000, as well as the office(s) to implement and monitor each Priority Activity; and 2. Prescribe the policies and procedures for the preparation and submission of the Year 2000 Work Plan of Activities for the implementation of the Programs of the Bureau and the corresponding Monthly Accomplishment Report. II. DEFINITION OF TERMS In order to have a common understanding of the provisions of this Order, the following terminologies are hereby defined: 1. Program set of priority actions which give direction and priority on operational as well as staff work to be undertaken by the Revenue District Offices and National/Regional Office Divisions. This identifies the Priority Activities and the corresponding Performance Indicators and Targets which need to be undertaken and attained by the different offices in the BIR. 2. Program Target the desired end result which is targeted to be achieved as a result of the implementation of a Program. 3. Priority Activity the priority activity to be undertaken by concerned offices to implement a Program which shall be the common framework for the reporting of performance/ accomplishments of BIR offices. 4. Performance Indicator the uniform basis for reporting and evaluating the performance/accomplishments of particular offices for each applicable Priority Activity. This can be expressed in terms of quality (i.e. % accuracy, % level of satisfaction), quantity (i.e. no. of return, no. of taxpayers) and timeliness (i.e. submission of report), whichever is (are) applicable. 5. Target the quantification of the Performance Indicator per Priority Activity. III. POLICIES 1. For the Year 2000, fourteen (14) Programs are prescribed for implementation by the various offices of the BIR which are geared towards the attainment of the Bureau's performance goals (refer to matrix in Annex B for the list of Programs per Revenue Service). 2. The Priority Activities prescribed per Program and the corresponding Performance Indicators and Targets shall be the basis in the preparation of the Year 2000 Work Plan of Activities by BIR offices (refer to Annexes A1 to A14 for the details of each Program). 3. A Work Plan of Activities for Year 2000 shall be prepared and submitted by all BIR offices per applicable Program. This shall specify the monthly breakdown of the Annual Target (refer to Annex C for the format and sample of a Work Plan of Activities). 4. In order to monitor the performance of BIR offices, an Accomplishment Report shall be prepared and submitted monthly per Program applicable to an office. 5. In order to effectively supervise the performance of BIR offices, the Regional Directors, RDC Heads and Assistant Commissioners shall review and consolidate the monthly Accomplishment Report submitted by their respective RDOs Division Chiefs and shall give corresponding feedback thereon. 6. The Deputy Commissioners shall review the monthly accomplishment of their respective Assistant Commissioners and present the same during the Management Committee Meeting and/or monthly Regional Directors Conference. IV. PROCEDURES Hereunder are the procedures to be followed relative to the Bureau's work planning and accomplishment reporting process for Year 2000. A. Revenue District Officers and Division Chiefs 1. Prepare the Work Plan of Activities (using the format in Annex C) and the Detailed Work Plan of Activities for the Year 2000 (using the format in Annex F) for all Programs prescribed for implementation by the RDO/Division and submit as follows: Submitted To Due Date Original Copy Respective Regional Director/ Not later than RDC Head/ACIR December 6, 1999 Duplicate Copy File Copy 2. Prepares quarterly, the Accomplishment Report (using the format in Annex G) per applicable/assigned program and submit as follows: Submitted To Due Date Original Copy Respective Regional Director/ Not later than the RDC Head/ACIR 5th day after end of each quarter Duplicate Copy File Copy B. Regional Directors and RDC Heads 1. Prepare a consolidated report, per Program (using the format in Annex D), to reflect the Work Plan of Activities of the respective RDOs/Divisions and submit as follows: cdll Submitted To Due Date Original Copy ACIR monitoring the Program Not later than (segregated per December 13, 999 Program) Duplicate Copy File Copy 2. Review, approve and monitor the implementation of the Detailed Work Plan of Activities submitted by the respective RDOs/Division Chiefs. 3. Prepare a consolidated report, per Program (using the format in Annex H) to reflect the quarterly Accomplishment Report respective RDOs/Division Chiefs and submit as follows: Submitted To Due Date Original Copy ACIR monitoring the Program Not later than the (segregated per 10th day after end Program of each quarter Duplicate Copy File Copy C. Assistant Commissioners 1. Prepare a consolidated report (using the format in Annex E) for the Program being monitored to reflect the Work Plan of Activities of the Regional Directors/RDC Heads and respective Division Chiefs and submit as follows: Submitted To Due Date Original Copy Respective DCIR Not later than December 20, 1999 Duplicate Copy File Copy 2. Review, approve and monitor the implementation of the Detailed Work Plan of Activities submitted by the respective Division Chiefs. 3. Integrate (using the format in Annex I) the Consolidated Accomplishment Report submitted quarterly by the Regional Directors/RDC Heads and respective Division Chiefs and submit as follows: Submitted Due Date Original Copy Respective DCIR Not later than the 20th day after end of each quarter Duplicate Copy File Copy D. Deputy Commissioners 1. Review and approve the Consolidated Work Plan of Activities submitted by the Assistant Commissioners and submit as follows: Submitted To Due Date Original Copy Commissioner Not later than December 27, 1999 Duplicate Copy Chief, Planning Division Not later than December 27, 1999 Triplicate Copy File Copy 2. Review the Consolidated Accomplishment Report submitted quarterly by the Assistant Commissioners and submit, after notation, as follows: Submitted To Due Date Original Copy Commissioner Not later than the 25th day after end of each quarter Duplicate Copy Chief, Planning Division Not later than the 25th day after end of each quarter Triplicate Copy File Copy V. IMPLEMENTING GUIDELINES In order to ensure the proper implementation of the prescribed Programs, the Assistant Commissioners shall prepare the necessary revenue issuance(s) to specify the documentation requirements of the Program(s) they will monitor, not later than end of January, 2000 . llcd VI. REPEALING CLAUSE This Order supersedes Revenue Memorandum Order Nos. 87-98 and 12-99 and all other issuances or portions thereof inconsistent herewith. VII. EFFECTIVITY This Order takes effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue ANNEX A1 LARGE TAXPAYER PROGRAM For Year 2000 PROGRAM TARGET: 1) Collect P 124.986 Billion from voluntary compliance. 2) Collect P 1.25 Billion as a result of audit. PERFORMANCE OFFICE(s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR 1. Complete and update LTS Registration data base of By January 31, 2000 LT Assistance Large Taxpayer masterlist of registrants Large Taxpayers and Division Service (LTS) by type of tax and taxpayer type. special industry groups Taxpayer updated Assistance Service (TAS) 2. Create and maintain a visible Percentage of response 80% of queries LT Assistance LTS taxpayer service counter with to queries received in a month Division TAS adequate physical logistics, are answered within forms and informational 15 days materials and manned by competent personnel. 3. Conduct public information No. of briefings, seminars, Public information LT Assistance LTS activities for taxpayers banks and conferences, etc. activities conducted Division TAS other parties concerned on new conducted within one month after BIR forms/issuances/ the effectivity of new procedures. issuances/procedures or introduction of new BIR forms 4. Establish "Taxpayer Assistance No. of transactions for Establish "Service LT Assistance LTS Service Standards" to be which taxpayer assistance Standards" for one Division TAS followed relative to trans- service standards are major function per actions of Large Taxpayers. established quarter 5. Monitor collection of the Amount of taxes collected Collect 100% of goal LT Collection & LTS following taxes from Large vis-a-vis total BIR goal, by Enforcement Collection Taxpayers: type of tax as follows: Division Service a. Income tax __% of total income tax goal P___Billion b. Value-Added Tax __% of total VAT goal P___Billion c. Other Percentage Taxes __% of total percentage tax goal P___Billion d. Withholding Taxes __% of total withholding tax goal P___Billion e. Other Taxes __% of total goal for other taxes P___Billion 6. Ensure collection of Current Accounts Receivables from Large Taxpayers a. Current Accounts Receivables % of current accounts 60% of current LT Collection & LTS (i.e., assessed in Year 2000) collected accounts are Enforcement Collection collected Division Service % of current accounts 50% of current A/R receivables cases closed cases are closed b. Delinquent Accounts (assessed % of delinquent accounts 40% of delinquent LT Collection & LTS in 1999 and prior years) collected accounts are Enforcement Collection collected Division Service % of delinquent accounts 30% of delinquent LT Collection & LTS cases closed accounts cases are Enforcement Collection acted upon Division Service No. of cases for which 100% of cases have LT Collection & LTS summary remedies have been served WDL/ Enforcement Collection been issued garnishment within Division Service 60 days after final assessment 7. Ensure collection of taxes from No. of stop-filers who filed 100% of stop-filers file LT Collection & LTS identified stop-filers returns and/or paid taxes returns/pay taxes Enforcement Collection within 15 days from Division Service due date Collect 75% of taxes LT Collection & LTS payable by identified Enforcement Collection stop-filers Division Service 8. Recommend legal action form No. of legal actions recom- Within two weeks from LT Collection & LST violations committed by Large mended discovery of violation Enforcement Collection Taxpayers Division Service 9. Conduct quality audit on assigned Amount collected P__Billion LT Assessment LTS cases following prescribed audit Division procedures. No. of cases reported/ 80% of cases LT Assessment LTS submitted assigned are reported/ Division submitted within the year 10. Perform quality review of reports No. of tax cases/dockets 80% of tax cases/ LTS Review LTS of investigation. acted upon dockets assigned must Team be acted upon within 30 days 11. Provide/develop tax issues for No. of issues developed/ At least three (3) LT Assessment LTS research and further study or to uncovered issues for the year Division be assigned for policy cases. 12. Provide timely and quality Collection reports generated Monthly collection LT Doc. Proc. LTS information on Large Taxpayers on time reports generated & Quality within 5 working days Assurance after end of each Division reference month Ad hoc reports generated on Special/ad hoc reports Lt. Doc. Proc. LTS time generated within three & Quality working days from Assurance request Division 13. Introduce improvements in Number of innovations Two innovations LT Programs LTS policies, work programs and introduced introduced within the Division procedures relative to Large year Taxpayers Administration (e.g., establishment of operational guidelines for first Regional LT Office and for electronic filing of returns for LTs covered by National Office) 14. Ensure that established work Number of implementing Implementing issuan- LT Programs LTS programs have implementing issuances issued ces approved at least Division issuances. 15 days prior to implementation 15. Establish performance standards Performance standards Performance standard LT Programs LTS and monitor compliance therewith established and applied established by March Division of offices under the Service. 2000 Monthly performance report per Division submitted within 10 days after the end of each reference month 16. Establish a Large Taxpayers Build up Large Taxpayer Two-year (1998-1999) LT Programs LTS Profile/ Industry Trending historical profile Division established by end of June 2000 Analysis of compliance of Quarterly report LT Programs LTS Large Taxpayers, by sector/ submitted within 10 Division industry, undertaken days after the end of the quarter ANNEX A2 ENFORCEMENT PROGRAM For Year 2000 PROGRAM TARGET: Collect P368 Million as a result of audit. PERFORMANCE OFFICE(s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR A. Intelligence Work 1. Conduct surveillance activities to Submission of report on Report on 80% of Tax Fraud Division Enforcement counter economic saboteurs, ferret surveillance conducted cases submitted Service out taxpayers belonging to the so- within 30 days after called underground economy and end of each quarter persons involved in computer- related crimes with tax implications. 2. Act on referred confidential Submission of report on Report on 80% of Tax Fraud Division Enforcement information denunciations / action taken cases submitted Service complaints. within 30 days from Regional receipt of information, Office denunciation B. Fraud Investigation 1. Conduct quality tax fraud Number of cases for Twelve (12) cases Tax Fraud Division Enforcement investigation that will result in criminal prosecution recom- Four (4) cases Special Service the filing of criminal cases for mended Investigation Regional tax evasion, finding of civil Division Office fraud or closure of/ imposition Number of cases for civil Twenty four (24) Tax Fraud Division Enforcement of fine for erring business fraud recommended cases Service establishments. Six (6) cases Special Regional Investigation Office Division Number of erring business Twenty (20) Tax Fraud Division Enforcement establishments recom- Ten (10) Special Service mended for closure/fine Investigation Regional Division Office C. Policy Cases 1. Investigate policy cases of Collection of deficiency tax P368 million Policy Cases Enforcement selected taxpayers engaged in assessments on cases Division Service chemicals, chemical products, investigated food and beverages and such other cases that may be assigned by the CIR. 2. Formulate industry audit standard Propose audit manual for RMO to implement Policy Cases Enforcement based on investigation. each line of industry audit manual Division Service investigated issued 3. Train revenue examiners in the Recommend ROs to undergo Training terminated Policy Cases Enforcement audit of computer-based taxpayers. the training by July 31, 2000 Training Mgt. Service Office ISOS 4. Coordinate with the Legal Service Submission of proposal to Proposal submitted Policy cases Enforcement for repeal/amendment/ Legal Service by July 31, 2000 Division Service modification of existing legislation/ issuances on package audit. ANNEX A3 POLICY AND PLANNING PROGRAM For Year 2000 PERFORMANCE OFFICE (s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR 1. Review and assessment of the Survey results from 200 Not later than Feb., Management Policy and present situation to know where respondents (BIR) 2000 Division Planning we are and determine extent of Statistics Division Service (PPS) success. 2. Ensure that all components of the change process are in place for an effective and continuing manage- ment of change. People Ensure that Bureau personnel No. of identified BIR 50% of identified Management PPS concerned are trained/motivated personnel trained personnel are Division and their attitudes reoriented to trained by Statistics Division PPS generate "buy-in" for changes December 2000 Career Manage- Human being implemented. ment Division Resource Training Division Development Service HRDS Process Ensure that all BIR offices Percentage of identified 50% of identified Management PPS have the required documenta- existing processes to be existing processes Division tions for the processes being documented (core system) to be documented Revenue District ODCIR, implemented to achieve full and by December 2000 Offices Operations uniform compliance. Group Information ODCIR, Systems Develop- Information ment Service Systems Group Information ODCIR, Planning and Information Quality Service Systems Group Taxpayer ODCIR, Assistance Information Service (REG) Systems Group Collection Svc. ODCIR, (CBR) Operations Group Assessment ODCIR, Service (RPS) Operations Group Structure Ensure the implementation/ % implementation of 100% implemented Management PPS compliance of all BIR offices structural changes by December 2000 Division on required structural changes Personnel HRDS and prescribed functions per Division approved E.O. on BIR Reorganization 3. Conduct orientation on ITS Conduct of ITS Capability ITS Capability Roll- Management PPS Capability Rollout for the RDOs/ Rollout Orientations out Orientations Division Regional Offices as per approved conducted in all Quality Assurance Information rollout schedule. RDOs/Regional Division Planning and Off. as per Quality Service approved rollout Regional and ODCIR, schedule District Offices Operations Group Services under ODCIR, Operations Group Operations Group ANNEX A4 COLLECTION PROGRAM For Year 2000 PROGRAM TARGET: Monitor the collection of P413.316 Billion 1) Large Taxpayer Service 124.986 Billion 2) Excise Taxpayer Service P80.153 Billion 3) Regional Offices 208.177 Billion PERFORMANCE OFFICE (s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR 1. Monitor total collection by type of tax from Timeliness of report Collate and submit Revenue District Regional Office Large Taxpayer Service, Excise Taxpayer reports of collection Office (RDO) (RO) Service and Regional Offices not later than the RO Collection prescribed periods Excise Taxpayer Service - Income Taxes P 248.159 B Service (ETS) Excise Taxpayer - Value-Added Taxes 62.216 B Large Taxpayers Service - Other Percentage Taxes 18.668 B Service (LTS) - Excise Taxes 65.564 B - Other Taxes 18.709 B _________ TOTAL P 413.316 B 2. Monitor the collection of the goal allocated Amount collected, To collect ____% of RDO RO to Regional Offices by type of tax per tax type P413 B of which RO Collection P___ B broken Service down as follows: Income Taxes - VAT - Other % Taxes - Excise Taxes - Other Taxes - 3. Monitor the collection/closure of Accounts Receivable 3.1 Delinquent Accounts (Unpaid 1999 and Number of *40% of Delinquent Revenue District/ Regional Office prior year accounts) delinquent accounts Accounts closed/ Regional Offices Collection acted upon collected Excise Tax Service Service Large Tax- Large Taxpayers payers Service 3.2 Current Accounts (Unpaid Form 40 Number of current *50% of Current Service Accounts Assessed in Year 2000) accounts acted upon Accounts closed/ Coll. Enforcement collected Division Note: Base-Accounts Receivable Inventory as of 12.31.99 3.3 Monitor strict redemption/collection of Amount redeemed Collect/redeem Revenue District/ Regional Office Dishonored Checks. and collected 50% of the monthly Regional Offices Collection Outstanding Revenue Service Bouncing Checks Accounting Legal Service Division Note: All current Litigation & Prose- dishonored checks cution Division with closed accounts/ insufficient funds must be referred to Legal Service for prosecution 3.4 Implement the Accounts Receivable Implementation of Pilot ARS imple- Revenue District/ Regional Office System (ARS) in the 41 Computerized mentation in four Regional Offices Collection District including Large Taxpayers Service (4) co-located within the Service RDOs under Makati Computerized Region by year Districts 2000 Revenue Data Center 4. Monitor Enforcement of Collections thru Summary Remedies. 4.1 Issue and execute warrants of distraint Number of warrants 100% of delinquent RDO Regional Office and/or levy or garnishment not earlier distraint and/or levy/ accounts issued Regional Offices Collection than 3 months nor later than 6 months or garnishment WDL/garnishment Collection Service after the assessment notice is received by issued within the pres- Service Large Tax- the taxpayer. cribed period Large Taxpayer payers Service Service 100% of current accounts issued WDL/garnishment within the reglemen- tary period 4.2 Utilize Revenue Collection Officers (RCO's) Number of RCO's All RCOs acting as Revenue District/ Collection every Municipality/City to serve the WDLs/ utilized to service Collection Agents in Regional Offices Enforcement garnishments. WDLs/ garnishment Cities/Municipalities Division in each RDO are assigned to serve WDL/garnishment and to collect delin- quent and current accounts 5. Monitor compliance of Stop-Filer/Non-Filer Detection Program 5.1 Strictly monitor result of the implementation Number of stop-filer 80% of identified RDO Regional Office of Returns Compliance System identified who filed stop-filer/non-filer Regional Offices Collection (RCS) in the Computerized RDOs within returns filed returns Large Taxpayer Service Revenue Regions Nos. 5, 6, 7 and 8 Service Excise Tax Service 5.2 Monitor strictly the implementation of the Number of stop-filer/ 70% of identified RDO Regional Office Taxpayer Delinquency Inquiry (TDI) non-filer who filed stop-filer/non-filer Regional Offices Collection System in Detecting Stop-Filer/Non-Filer returns tax returns within Large Taxpayer Service in all the Non-computerized districts. ninety (90) days Service due date Excise Tax Service 6. Monitor compliance with the Withholding Tax Program 6.1 Increase number of Withholding Agents Number of With- 5% increase for RDO Regional Office holding agents government with- Revenue Data Collection holding agents Center Service 6.2 Increase collection from withholding taxes Amount collected 5% increase over remitted by: last year's collection - Hospitals and Clinics from withholding tax - Medical Practitioners 7. Monitor strictly the Performance of Number of AAB's 100% of qualified Revenue Acctg. Collection Agents Banks such as: accredited/disac- AABs accredited Div. Service credited by Jan., 2000 RDO Regional Offices - Reconciliation of Tax Collection at Reconciled AAB & 80% of collections RDO level RDO collection reconciled - Increase collection of penalties for Amount of penalties 80% of penalties violations. collected collected 8. Implementation of BIR-LRA Project Expand LRAs Project 14 LRA Revenue Acctg. Collection implementation Div. Service RDO Regional Office 9. Improve Withholding Tax Collection thru tie-up with the Department of Budget and Management (DBM) a) Secure list of releases from DBM List of GOCCs, Provide list to Withholding Collection NGAs, LGUs with Regional Offices Agents Monitor- Service releases from DBM. by January, 2000 ing Division b) Verify and ensure remittances of Amount remitted 100% of withholding RDO Regional tax due from these Offices withholding agents are remitted ANNEX A5 ASSESSMENT PROGRAM For Year 2000 PROGRAM TARGET: Collect P2.08 Billion as a result of audit PERFORMANCE OFFICE (s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR 1. Prepare and disseminate Revenue Approved RMOs on Audit RMOs to be issued Assessment Assessment Memorandum Order (RMO) on the Program for RDOs/Assess- not later than July, Programs Service annual Audit Program to Revenue ment Divisions in the 2000 Division (APD) District Offices (RDOs) and Regional Offices Revenue Regional Offices. 2. Conduct selective audit of tax Assigned goals collected Collection of _____ Revenue District Office of the returns in the Revenue District Billion from field Offices (RDOs) Regional Offices (RDOs) and office audit audit and office Assessment Directors and in the Assessment Division of cases Divisions Assessment Regional Offices and monitor Regional Offices Service thru collection of assigned goal. APD 3. Conduct verification and process- Number of issued Tax 80% of cases to be RDO RDO ing of tax returns not covered by Verification Notices (TVNs) verified and pro- LAs. acted upon and reported cessed within the within the prescribed following days from period issuance of TVN: CG - 5 days E/D - 15 days Others - 15 days 4. Perform quality review of reports Number of Tax cases/ 60% of dockets Assessment Assessment of investigation/verification on dockets acted upon handled for the Divisions and Service (AS) cases covered by LAs/TVNs. month to be acted Offices of the thru APD upon during the Regional month Directors 5. Identify, gather, process and RMO prescribing guidelines Approved RMO to Audit information, Assessment update third party information. and procedures in the gather- be issued not later Tax Exemption Service (AS) ing, processing evaluation than March, 2000 and Incentives and conduct of audit of third Division party information Computer program on the Computer program Application Info. Systems processing of third party completed and Development Dev't. Service & information tested no later than Division AS March, 2000 6. Monitor the submission of the Number of Summary Lists List of Large Tax- Large Taxpayers Assessment Summary Lists of Sales and of Sales and Purchases to payers monitored Document Service, Large Purchases pursuant to Revenue be monitored and uploaded and uploaded into Processing and Taxpayer Regulation No. 13-97. into the TPI database TPI database Quality Assur- Service, and ance Division Information and System Operations Systems Opera- Division tions Service 7. Conduct verification/audit of third Number of referred TPI acted 100% of referred RDOs, Assess- Assessment party information against tax upon TPI acted upon ment Divisions, Service, returns filed by the taxpayers. within the pres- Regional Offices Large Tax- cribed period SIDs, Large Tax- payers Service, payers Assess- Enforcement ment Division, Service and TFD, Policy Excise Tax- Cases Division, payer Service Excise Taxpayers Operation Division and Special Teams Amount of deficiency Assigned goal RDOs, Assessment Assessment taxes and penalties to be collected/assessed Division, Regional Service, collected/assessed Offices SIDs, Large Office of the Taxpayers Assess- Regional Dir., ment Division, TFD, Enforcement Policy Cases Division, Service, Excise Taxpayers Large Tax- Operation Division payers Service and Special Teams and Excise Tax- payers Service 8. Set-up/update zonal values of real Number of cities and munici- Zonal values to be Revenue District Assessment properties throughout the palities for which zonal values set-up for 50% of Offices, Techni- Service thru Philippines. are to be set-up/updated and uncovered areas cal and Executive AVD approved by the Executive and updated for Committees on Committee on Real Property 10% of covered Real Property Valuation (ECRPV) areas Valuation 9. Prepare RMO prescribing guide- RMO to be prepared RMO issued not Audit Information, Assessment lines and procedures in the pro- later than March, Tax Exemption Service cessing of applications for tax 2000 and Incentives exemptions and post audit of Division availments of tax 10. Conduct review and evaluation of Number of availments of tax 60% of dockets Audit Information Assessment taxpayers' availments of tax incentives to be reviewed handled with avail- Tax Exemption Service exemptions and/or incentives to and evaluated ments and tax and Incentives verify compliance with the terms exemptions re- Division and conditions embodied in the viewed each month general or special laws granting such tax exemptions and/or Number of returns of tax- 60% of dockets incentives payers claiming tax handled with avail- exemptions reviewed in ments and tax accordance with existing exemptions reviewed issuances each month 11. Conduct performance audit on the Number of investigating 50% of RDOs SID, APD Assessment implementation of assessment offices (RDOs, Assessment and Assessment Service programs and other assessment Division and SID) where Division of Regional related activities in the Regional performance audit shall be Offices audited and District Offices. conducted ANNEX A6 TAXPAYER ASSISTANCE PROGRAM For Year 2000 PERFORMANCE OFFICE (s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR A. Registration of Taxpayer 1. Complete the TRU Phase I and II Non-ITS districts-completion Not later than Revenue District Taxpayer encoding, validation and transmit- of TRU I & II March 31, 2000 Offices (RDOs) Assistance tal to ISOS. ITS districts-completion Service (TAS) of TRU II Info. System & Operation Service (ISOS) 2. Update and reconciliation of Updated list of registrants 100% of registered RDOs TAS/ISOS registration records. per taxpayer type and tax taxpayers records type are updated and reconciled 3. Clean up registration database Resolution of all suspense 100% of suspense RDOs TAS/ISOS (adopted, multiple, identical). records records resolved not later than December 31, 2000 4. Conduct tax mapping activity. List of new registrants Increase registrants RDOs TAS/ISOS resulting from tax mapping by at least 5% B. Taxpayers Education and Information 1. Conduct Taxpayer Briefing (Bill of Rights & Obligations of Tax- payers, Filling-up of Forms, Salient Features of CTRP, new tax laws & issuances) on: a. New registrants Timely conduct of briefings Before release of RDOs TAS Certificate of Registration (COR) b. Existing registrants Briefings conducted Every week until all RDOs TAS registered taxpayers in the database are completed 2. Continue the conduct of BIR Raffle Conduct of raffle promo At least three (3) Regional TAS Promo times a year Offices (ROs) RDOs Taxpayer Info. & Education Div. (TIED) 3. Conduct major and regular tax Campaigns conducted Major tax campaign TIED/ROs/RDOs TAS campaigns (major-seminars/ - during the 1st dialogues with special events i.e., quarter. exhibit, tax quiz, motorcade, Regular tax campaign exposure to TV, radio & print & - succeeding quarters introduction of "TAX-I", regular- of the year seminars/dialogues, print and radio). 4. Update the information in the BIR Accessibility of latest 30 days after TIED TAS Web Page. issuances (RRs, RMOs, approval of issuance RMCs) and redesigned 10 days after forms in the BIR Web Page printing of new forms C. Taxpayers Assistance 1. Maintain a visible taxpayer service Percentage of response to At least 80% of TIED/ROs/RDOs TAS counter manned by competent queries queries received are personnel and with adequate answered within 15 physical logistics, forms and days from receipt information materials. 2. Ensure sufficiency of forms Submission of annual Not later than June RDOs/ROs TAS allocation for the 30 every year Adm. Division incoming year Submission of quarterly On or before the RDOs/ROs TAS inventory of forms for tax- 10th day of the Adm. Division payers accomplished form month following the end of the quarter 3. Recommend the education of front Training of frontliners At least 80% of ROs/RDOs TAS liners through formal training in frontliners have HRDS coordination with HRDS attended formal Refresher Course for Revenue training Officers Staff Development Programs Seminar for Taxpayers Assistance Service 4. Require head of offices to update Briefings/Lectures conducted Within 5 days from ROs/RDOs TAS their personnel on the latest approval of issuan- HRDS issuances. ces ANNEX A7 EXCISE TAXPAYER PROGRAM For Year 2000 PROGRAM TARGET: 1) Collect P80.153 Billion from voluntary compliance. 2) Collect P800 Million as a result of audit. PERFORMANCE OFFICE (s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR 1. Ensure collection of all taxes from Amount of collection Excise Taxes P65.5B Excise Taxpayers Excise Tax- excise taxpayers thru voluntary Other Taxes P13.5B Assistance payers Service compliance. Division 2. Conduct quality audit of excise Amount collected from 1% of goal on all other Excise Taxpayers Excise Tax- taxpayers. audit taxes Operations payers Service Division 3. Update existing Revenue Regula- Submission of updated Not later than 1st Excise Taxpayers Excise Tax- tions (RRs) and other issuances Revenue Regulations Quarter Program Division payers Service on Excise Tax. 4. Consolidate in one RMO the viola- Submission of RMO Not later than 1st Excise Taxpayers Excise Tax- tions and the corresponding Quarter Program Division payers Service penalties provided thereof relative to Excise Tax. 5. Prepare RMO to prescribe the Submission of RMO Not later than 1st Excise Taxpayers Excise Tax- guidelines/procedures on the pro- Quarter Document Pro- payers Service cessing of claims for excise tax cessing & Quality credit/refund. Assurance Division ANNEX A8 LEGAL PROGRAM For Year 2000 PERFORMANCE OFFICE (s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR 1. Prepare rulings and/or opinion of first No of queries acted 80% of queries Law Division Legal Service impression involving the interpretation of upon in a month received in a month the provisions of the National Internal acted upon Revenue Code. 2. Act on request for tax exemption under the No. of queries acted 80% of queries Law Division Legal Service National Internal Revenue Code and other upon in a month received in a month laws related thereto; informer reward cases acted upon and other legal matters referred to the Division. 3. Prepare revenue issuances for the effect- Timely preparation of W/in 15 days upon Law Division Legal Service ive implementation of the provisions of implementing issuances approval of the law the National Internal Revenue Code; as well as new tax laws. 4. Act on all tax treaty relief application. No. of queries acted 80% of queries International Legal Service upon in a month received in a month Tax Affairs acted upon Division 5. Conduct tax treaty negotiations. No. of scheduled tax 4-6 tax treaty International Legal Service treaty negotiations negotiations Tax Affairs conducted in a year Division 6. Process exchange of information. No. of requests acted 80% of requests International Legal Service upon in a month acted upon in a Tax Affairs month Division 7. Process immediately claims for tax refund/ No. of claims for tax 80% of claims Legal Div.-RO Legal Service credit of erroneous/overpaid or illegal refund/credit of received are acted Appellate collection of taxes. erroneous/overpaid or upon Division illegal collection of taxes acted upon 8. Dispose/resolve immediately protested No. of protests acted 80% of protested Legal Div.-RO Legal Service cases involving questions of law(s) and/or upon in a month cases received are Appellate fact(s) acted upon Division ANNEX A9 INSPECTION PROGRAM For Year 2000 PERFORMANCE OFFICE (s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR A. Internal Audit Program 1. Audit of: a. Cash and non-cash account- No. of RC/AO's audited 80% of RC/AO's are Finance Division Internal Audit abilities of Revenue Collection/ audited annually Regional Internal Division (IAD) Accountable Officers (RC/AO's). Audit Team (RIAT) Inspection Regional Office(RO) Service (IS) b. Assessment and collection No. of NO-Offices, RDOs 50% of NO-Offices, IAD IS activities of the National and ROs audited RDOs and ROs Office and Regional Offices audited c. Property, equipment and Percentage of inventory of 50% of inventory IAD IS supplies. properties, equipment and of properties, Administrative supplies audited equipment and Division (RO) supplies are audited 2. Inspect and accept goods and Timeliness of inspection Requests for ins IAD IS services delivered. and acceptance of goods pect acted upon Inspection and and services delivered within 72 hours Acceptance from receipt thereon Committee Inspection and acceptance report/s processed and acted upon within 5 working days from receipt thereon B. Internal Security Program 1. Implement internal security Percentage of security 80% of security Internal Security IS measures to ensure safety of measures implemented measures imple- Division (ISD) personnel, properties, equip- mented. Adm. Division ment & supplies of the (AD) Bureau. RO 2. Monitor strict implementation Percentage of security 80% security ISD (NO) IS of security measures by all measures implemented measures imple- AD (RO) Chiefs of Office where computer mented all Chiefs of Office hardwares and softwares are (NO & RO) installed/stored. 3. Implement strictly Gate Pass Gate Pass System 100% implemented ISD in coordination IS System: implemented with General Services 3.1 For BIR properties, equipment Division (NO) and supplies brought out of BIR AD (RO) premises; 3.2 For vehicles coming in and out of BIR premises; 3.3 Allocation of parking spaces for government and private vehicles. 4. Monitor compliance of personnel Compliance of personnel 80% compliance ISD (NO) IS with CSC Rules and Regulations to wearing of BIR ID and AD (RO) pertaining to wearing of BIR ID Uniform and Uniform; issuance of Visitors Issuance of visitors ID ID to guests. C. Personnel Integrity 1. Conduct preliminary and/or fact No. of complaints, denun- At least 80% of the Internal Security Inspection finding investigation of complaints, ciations investigated and complaints/denun- Division (ISD) Service (IS) denunciation and administrative evaluated ciations received cases filed against revenue are investigated and personnel. evaluated Timeliness of action taken Complaints/denun- ciations are acted upon within 15 days from receipt thereon 2. Acts as prosecutor in the formal No. of cases acted upon 80% of cases heard ISD IS investigation (hearing) of adminis- are acted upon trative cases. Timeliness of report Report submitted within 5 days after hearing 3. Conduct formal investigation of No. of cases acted upon 80% of cases heard Personnel Inquiry IS administrative cases involving are acted upon Division (PID) offenses. Timeliness of report Report submitted Legal Division (RO) IS within 5 days after hearing ANNEX A10 INFORMATION PLANNING AND QUALITY PROGRAM For Year 2000 PERFORMANCE OFFICE (s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR 1. Devolve RDC functions to No. of RDOs with reconciled 32 Metro Manila RDOs Quality Assurance Information RDOs. ITS collection data and Division (QAD) Planning and remittances Quality Service (IPQS) No. of RDOs implementing 24 Metro Manila RDOs QAD IPQS devolved RDC functions Percentage of returns 80% of returns are RDOs with QAD processed processed within 2 devolved RDC months after rollout functions Percentage of returns posted 70% RDOs with devolved RDC functions Percentage of Assessment 100% RDOs with Notices sent to taxpayers devolved RDC functions Percentage of returns 100% RDOs with registered as "filed" in Document devolved RDC Tracking Module functions Percentage of returns with 80% RDOs with gross income and tax due devolved RDC information functions 2. Provide assistance in the Rollout of 4 ITS capability by 1st quarter 2000 QAD IPQS establishment of Excise Tax- systems (REG, payment, stop- payer Service (ETS) filer & returns processing) in the ETS 3. Rollout of LBDE Version 7.0 No. of AABs adopting LBDE 90% of AABs in 113 Collection Program Collection Version 7.0 RDOs are using LBDE Division (CPD) Version 7.0 RDCs, QAD IPQS 4. Rollout the Accounts Receiv- No. of RDOs implementing the 4 Metro Manila RDOs QAD IPQS able Capability Accounts Receivable Capability 5. Bank Performance Monitoring No. of RDOs-provided with daily 42 RDOs RDCs SSTMD/IPQS AAB-transmitted collection data 6. Revision and Grant of Grant of appropriate role for Within one day upon SMD SMD/IPQS Security Access Matrix for required Special Access receipt of request RDO-based encoding and Request revised RDC functions. Revision of Security Access Within one week upon SMD SMD/IPQS Matrix receipt of request to update ANNEX A11 INFORMATION SYSTEMS DEVELOPMENT PROGRAM For Year 2000 PERFORMANCE OFFICE (s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR 1. Continuous review and stabilization of the functionality of the core systems of ITS to address: a. designed forms Implementation of End of January Systems Maintenance Information Systems enhanced screens 2000 and Support Division Development Service/ Taxpayers' Assistance Service b. Collection monitoring and Submission of report 3 months per Systems Maintenance Information Systems reconciliation or conduct of enchancement enchancement and Support Division Development Service/ Collection Service 2. Implementation of Electronic Filing Phased 1 month per form Systems Development Information Systems Program for SLTs per IMF action implementation of Division Development agenda. redesigned forms Service/ Financial Service 3. Customization and implementation Implementation of 6 months from Systems Development Information Sys- of NO-IAS (Human Resource HRIS at the Project start date Division tems Development Information System and Financial Personnel Service/ Human Management Information System) Division Resource Deve- lopment Service 4. Data capture and processing of Data capture and 6 months from Systems Maintenance Information Sys- Statement of Assets and Liabi- processing of Project start date and Support Division tems Development lities (pre tax Census Act) forms forms Service/ Taxpayers' Assistance Service ANNEX A12 INFORMATION SYSTEMS OPERATIONS PROGRAM For Year 2000 PERFORMANCE OFFICE (s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR A. Office Automation (OA) and Help Desk (HD) OA 1. Promotion of communication No. of active users 50% of identified Systems Support Information via E-mail users are active Div. Systems Operations Service (ISOS) 2. Maintenance of the BIR E-mail Percentage up time 80% Systems Support ISOS facility Div. HD 1. Building of Knowledge-Base No. of records encoded 60% of records Systems Support ISOS database for resolved issues encoded by 2nd Div. quarter 2000 2. Problem Resolution No. of issues resolved 80% of issues Systems Support ISOS logged are resolved Div. B. Information Management and Linkages Establishment of network/ gateway Percentage of identified 50% of identified Systems Operations ISOS for the electronic data interchange sites connected per sites per agency Division between the BIR and external agency agencies concerned C. TIN Card Production Production of TIN cards in No. of TIN cards 4 Million Systems Operations ISOS compliance with E.O. 98 produced Division ANNEX A13 FINANCIAL AND ADMINISTRATIVE PROGRAM For Year 2000 PERFORMANCE OFFICE (s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR 1. Clean the Bureau's books of accounts Percentage of settled Reduce outstanding Accounting Division Financial of unsettled accountabilities, suspen- accountabilities and accountabilities , Special Task Force & Admin. sions and disallowance's and unre- reconciled equipment suspensions and Administrative Div. Service (FAS) conciled equipment accounts. items disallowances by Finance Division Regional 40% and reconcile Office 80% of equipment acquired in 1996 & 1999 2. Dispose unserviceable property; Percentage of Increase disposal General Services FAS obsolete, damaged and cancelled disposal rate to 90% within Division (GSD) Regional accountable forms and valueless prescribed period Accountable Forms Office records. Division (AFD) Records Division (RD) Disposal Committee Administrative Division Disposal Committee ODCIR - RMG 3. Prepare and implement Medium MTEF prepared and MTEF for 2001-2003 Budget Division FAS Term Expenditures Framework implemented submitted February, Finance Division Regional (MTEF). 2000 and implemented Office in CY 4. Improve working areas. Improvements 10% of scheduled GSD FAS completed improvements Administrative Division Regional completed Office 5. Continue implementation of roll-out of ROs/RDOs rolled-out 25% of MM ROs/ AFD FAS accountable Forms System. RDOs rolled-out Administrative Division Regional Office 6. Adopt and implement procurement Procurement reforms 50% of reforms Procurement Division FAS reforms and innovations. implemented implemented Administrative Div. Regional Office 7. Design, develop and implement a System designed, 80% of system Budget Division FAS Financial Management Information developed and developed and Accounting Division System (FMIS), in coordination with implemented implemented GSD ISDS. 8. Create the environment needed for Systems developed Guidelines issued Budget Division FAS delivery of quality services to and implemented and implemented Accounting Division customers. GSD Procurement Division ANNEX A14 HUMAN RESOURCE DEVELOPMENT PROGRAM For Year 2000 PERFORMANCE OFFICE (s) TO OFFICE TO PRIORITY ACTIVITY INDICATOR TARGET IMPLEMENT MONITOR 1. Enhance knowledge of revenue personnel Number of personnel 60% of target/ Training Division, Human by conducting training programs in trained identified parti- CMD, HRMUs Resource line with the Training Calendar cipants Development Service; Regular Courses Revenue Regions General Orientation/Reorientation Course Basic Course for Revenue Officers (General) Basic Course for Revenue Officers (Enhanced) Specialized Courses Assessment Collection Excise Basic Supervisory Course NO MM Luzon Visayas Mindanao Staff Development Training Course Seminar for Taxpayers Assistance Service Seminar for Legal Officers Seminar for Tax Fraud and Intelligence Officers Seminar for Technical Training for Reviewers Seminar for Financial & Administrative Officers Training in Industry Specific Audit Computer Audit Training Computer Literacy Training Forecasting TC Courses per Capabillty Taxpayer Service Course Accounts Receivable Process Course CBR-EHC RPS-EHC Stop Filer Course RPS-DPC CBR-DPC Accountable Forms System Limited Bank Data Entry Large Taxpayers Division Course ITS Orientation Course People Soft Training E-Mail Training 2. Prepare/enhance modules/ training Preparation of quality/ Trainer Guide CMD HRDS materials enhanced training Trainee Guide materials for all scheduled courses 3. Enhance policy, guidelines and proce- Preparation of RMO to Implementation Personnel Division HRDS dures in the recruitment, promotion and prescribe enhanced of new RMO on HRMU benefits of personnel policies, guidelines & recruitment & procedures promotion of personnel 4. Fill up vacancies and promote qualified Number of vacancies 60% of vacant Personnel Division HRDS recommendees filled-up positions filled-up HRMU Revenue Regions Number of qualified 60% of qualified recommendees recommendees promoted promoted 5. Plan and implement a reward and Implementation of RMO Approved RMO Personnel Division HRDS incentive program on Reward & Incentive implemented HRMUs Revenue Program Regions 6. Implement Human Resource Information Installation of HRIS HRIS installed in Personnel Division HRDS System (HRIS) the National Office 7. Implement the new staffing pattern under Implementation of new Full Personnel Division HRDS the approved EO on the streamlining of staffing pattern implementation of the BIR. personnel deployment ANNEX B BIR Programs for Year 2000 ANNEX C Work Plan of Activities ANNEX D Consolidated Work Plan of Activities ANNEX E Consolidated Work Plan of Activities ANNEX F Detailed Work Plan of Activities ANNEX G ANNEX H ANNEX I