Revenue Administration: Developing a Taxpayer Compliance Program: 10

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Marcos Administration.


The appointment of Misael Vera as Commissioner in led the Bureau to a "new direction" in tax administration. The first program was adopted to curb the abuses of both the taxpayers and BIR personnel, while the second program was designed to encourage professionals in the private and government sectors to report their true income and to pay the correct amount of taxes.

Providing each taxpayer with a permanent Tax Account Number TAN in not only facilitated the identification of taxpayers but also resulted to faster verification of tax records. Similarly, the payment of taxes through banks per Executive Order No.

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The proclamation of Martial Law on September 21, marked the advent of the New Society and ushered in a new approach in the developmental efforts of the government. Several tax amnesty decrees issued by the President were promulgated to enable erring taxpayers to start anew. Organization-wise, the Bureau had also undergone several changes during the Martial Law period In , under Commissioner Efren Plana's administration, the Bureau's National Office transferred from the Finance Building in Manila to its own storey building in Quezon City, which was inaugurated on June 3, On August 1, , the Bureau was further reorganized under the administration of Commissioner Ruben Ancheta.

New offices were created and some organizational units were relocated for the purpose of making the Bureau more responsive to the needs of the taxpaying public.

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Aquino Administration. After the People's Revolution in February , a renewed thrust towards an effective tax administration was pursued by the Bureau. Under the said EO, two 2 major functional groups headed and supervised by a Deputy Commissioner were created, and these were: 1 the Assessment and Collection Group; and 2 the Legal and Internal Administration Group.

With the advent of the value-added tax VAT in , a massive campaign program aimed to promote and encourage compliance with the requirements of the VAT was launched. The adoption of the VAT system was one of the structural reforms provided for in the Tax Reform Program, which was designed to simplify tax administration and make the tax system more equitable. This transfer had implications on the delivery of the computerization requirements of the Bureau in relation to its functions of tax assessment and collection.

The entry of Commissioner Jose Ong in saw the advent of the "Tax Administration Program" which is the embodiment of the Bureau's mission to improve tax collection and simplify tax administration. Ramos Administration.

International Tax Compliance

The year marked the entry into the Bureau of its first lady Commissioner, Liwayway Vinzons-Chato. In order to attain the Bureau's vision of transformation, a comprehensive and integrated program known as the ACTS or Action-Centered Transformation Program was undertaken to realign and direct the entire organization towards the fulfillment of its vision and mission.

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This involved the establishment of a modern and computerized Integrated Tax System and Internal Administration System. Estrada Administration. Under his leadership, priority reform measures were undertaken to enhance voluntary compliance and improve the Bureau's productivity. The Large Taxpayers Monitoring System was also established under Commissioner Rualo's administration to closely monitor the tax compliance of the country's large taxpayers.

Tax Voluntary Disclosure

The coming of the new millennium ushered in the changing of the guard in the BIR with the appointment of Dakila Fonacier as the new Commissioner of Internal Revenue. Under his administration, measures that would enhance taxpayer compliance and deter tax violations were prioritized. The most significant of these measures include: full utilization of tax computerization in the Bureau's operations; expansion of the use of electronic Documentary Stamp Tax metering machine and establishment of tie-up with the national government agencies and local government units for the prompt remittance of withholding taxes; and implementation of Compromise Settlement Program for taxpayers with outstanding accounts receivable and disputed assessments with the BIR.

Memoranda of Agreement were also forged with the league of local government units and several private sector and professional organizations i. Shortly after the establishment of said revenue services, a new organizational structure was approved on October 31, under EO No. Arroyo Administration.

Tax Complexity 2016: The Increasing Compliance Burdens of the Tax Code

This was undertaken through the implementation of change initiatives that were directed to: 1 reform the tax system to make it simpler and suit the Philippine culture; 2 reengineer the tax processes to make them simpler, more efficient and transparent; 3 restructure the BIR to give it financial and administrative flexibility; and 4 redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers' needs.

Measures to enhance the Bureau's revenue-generating capability were also implemented, the most notable of which were the implementation of the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage of the creditable withholding tax system. A technology-based system that promotes the paperless filing of tax returns and payment of taxes was also adopted through the Electronic Filing and Payment System eFPS. Gison was designated as interim BIR Commissioner. Parayno, Jr. To enhance the collection performance of the BIR, Commissioner Parayno adopted the use of new systems such as the Reconciliation of Listings for Enforcement or RELIEF System to detect under-declarations of taxable income by taxpayers and the electronic broadcasting system to enhance the security of tax payments.

Hefti, making her the second lady Commissioner of the BIR. Commissioner Hefti focused on the strengthening of the use of business intelligence by embarking on data matching of income payments of withholding agents against the reported income of the concerned recipients. Tan-Torres assumed the position of Commissioner of Internal Revenue. Linkages with various agencies i. P-Noy Aquino Administration.

Following the highly-acclaimed inauguration of President Benigno C. Additional government policy requirements beyond greater enforcement actions by the tax authorities should be cultivated.

Results contribute to extending the basic tax effort model by establishing the extent to which VA, TTS and governmental effectiveness GEF matter in a developing country context. Downloads: The fulltext of this document has been downloaded times since Article Options and Tools.

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