Module 100

Knowing the
Bureau of Internal
Revenue
(BIR)

Basic Tax Administration Course BIR 100 Slide –

VER 2.0 – July 2018
 Module Objectives
 Familiarize themselves with BIR
History;
 Describe BIR’s programs and projects;
 Identify BIR partners; and
 Enumerate the BIR communication
system.
Basic Tax Administration Course BIR 100 Slide – 2
VER 2.0 – July 2018
 BIR HISTORY
(Video Clip)

Basic Tax Administration Course BIR 100 Slide – 3

VER 2.0 – July 2018
 Activity
How do you feel about watching the video?

What struck you most?

What surprised you?

What challenged you?

Basic Tax Administration Course BIR 100 Slide – 4

VER 2.0 – July 2018
 Knowing the
Bureau of Internal Revenue
(BIR)
2004 - Present
Basic Tax Administration Course BIR 100 Slide – 5
VER 2.0 – July 2018
 BIR Executives 2004 - Present
Deputy Commissioner

Year CIR OG LIG RMG ISG TRAG SCG CPG

Guillermo C. Jose Mario C. Norma L. Lilia C. Kim S. Jacinto- Licerio C.

2004 Lilian B. Hefti
Parayno JR Buñag Lipana Guillermo Henares Evangelista
Jose Mario C. Norma L.
Jose Mario C. Lilia C. Kim S. Jacinto-
2005 Lilian B. Hefti Buñag Lipana
Buñag Guillermo Henares
(concurrent)
Jose Mario C. Gregorio V. Virginia L. Lilia C. Lucita G. Norma L.
2006 Lilian B. Hefti
Buñag Cabantac Trinidad Guillermo Rodriquez Lipana
Nelson M. Gregorio V. Danilo D. Lilia C. Lucita G.
2007 Lilian B. Hefti
Aspe Cabantac Duncano Guillermo Rodriquez
Sixto S. Nelson M. Gregorio V. Lilia C. Danilo D. Lucita G.
2008 Celia C. King
Esquivias IV Aspe Cabantac Guillermo Duncano Rodriquez
Joel L. Tan- Nelson M. Gregorio V. Lilia C. Marietta U. Lucita G.
2009 Celia C. King
Torres Aspe Cabantac Guillermo Lorenzo Rodriquez
Kim S.
Nelson M. Estela V. Lilia C.
2010 Jacinto- Celia C. King
Aspe Sales Guillermo
Henares
Caesar R. Nestor S. Jesus Clint O. Lanee C.
2016 Celia C. King
Dulay Valeroso Aranas David
Basic TaxR.Administration
Caesar Arnel SD. Course
Marissa O. Lanee C. BIR 100 Slide – 6
2018 Celia C. King
VER 2.0 – July 2018
Dulay Guballa Cabreros David
 2004

GUILLERMO C. PARAYNO, JR.

Commissioner of Internal Revenue

Basic Tax Administration Course BIR 100 Slide – 7

VER 2.0 – July 2018
 2004

JOSE MARIO C. BUÑAG LILIAN B. HEFTI NORMA L. LIPANA

Deputy Commissioner Deputy Commissioner OIC-Deputy Commissioner
Legal and Investigation Group Operations Group Resource Management Group

LILIA C. GUILLERMO KIM S. JACINTO-HENARES LICERIO C. EVANGELISTA

Deputy Commissioner Deputy Commissioner Deputy Commissioner
Information Systems Group Special Concerns Group Criminal Prosecution Group
Basic Tax Administration Course BIR 100 Slide – 8
VER 2.0 – July 2018
 2004 Highlights
NAME OF PROGRAM DESCRIPTION/OBJECTIVES
Electronic Filing and Revenue Regulations (RR) No. 5-2004 was issued for the
Payment System expansion of the coverage of eFPS to include the Top
(eFPS) 10,000 private corporations duly identified under RR No.
17-2003. Revenue Memorandum Circular (RMC) No. 71-
2004 which mandates insurance companies and stock
brokers to avail of eFPS was also issued.
Electronic Provides for a multi-channel tax payment confirmation
Broadcasting (eBroad) facility of taxpayers through the different eBroadcasting
System services such as: Short Messaging Service (SMS), BIR
Web, and e-mail. Tax payments made by the taxpayers
to the BIR through AABs can be confirmed within 48
hours from transaction date via these services.
Basic Tax Administration Course BIR 100 Slide – 9
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 2004 Highlights
NAME OF PROGRAM DESCRIPTION/OBJECTIVES
Electronic This is a continuing program of BIR electronic submission of
Submission BIR Form Nos. 1604CF & E (Withholding Taxes) and the
(eSubmission) Summary List of Sales and Purchases (SLSP) per RMC 71-
2004.

Electronic This is a BIR facility for centralized correspondence system

Correspondence covering the expansion of the Letter Notice (LN) Monitoring
(eCorrespondence) System from Reconciliation of Listings for Enforcement
(RELIEF) Program, Tax Reconciliation System (TRS), Third
Party Information-Bureau of Customs (TPI-BOC) and Stop Filer
System, integration of eReport Card and other Integrated Tax
System (ITS)-TPI discrepancy reporting system, as well as
generation of correspondences and management reports.

Basic Tax Administration Course BIR 100 Slide – 10

VER 2.0 – July 2018
 2004 Highlights
NAME OF PROGRAM DESCRIPTION/OBJECTIVES
Run After Tax This program aims to successfully prosecute high-profile tax
Evaders (RATE) evaders.
Program
Electronic This system provides facility for online registration of taxpayers
Registration via the internet. This has four (4) phases of implementation:
(eRegistration) • Phase I – TIN issuance of new TIN for taxpayers classified as
professional and TIN inquiry of individual taxpayers. As of
Dec. 2004, 40,959 taxpayers registered used eTIN Module.
• Phase II– Programming and Design of eRegistraton provides
on-line payment of registration fee for single
proprietorship/individuals, printing of Certificate of
registration (COR), and application for Authority to Print (ATP).

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 2004 Highlights
NAME OF DESCRIPTION/OBJECTIVES
PROGRAM
Electronic • Phase III– Registration Update of Taxpayers
Registration phase was included in the outsourcing initiative
(eRegistration) of the Bureau under the Application
Development and Maintenance Project.
• Phase IV – Registration of other taxpayers such
as corporations and partnerships, and
establishment of linkages with other government
agencies phase is still undergoing testing of
functionality.

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VER 2.0 – July 2018
 2004 Highlights
NAME OF PROGRAM DESCRIPTION/OBJECTIVES
Letter of Authority Provided to monitor and control LA issuance from
Monitoring System the time it is released up to termination/closure.
(LAMS)
Payment Data Entry Stand alone data entry program that enables the
System non-computerized RDOs to encode their tax returns’
payment data made through the Revenue
Collection Officers (RCOs).
Tax Compliance Tax collection effort through Tax Mapping in terms
Verification Drive of actual visitation of taxpayer’s establishment and
(TCVD) its branches.

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 2004 Highlights
NAME OF PROGRAM DESCRIPTION/OBJECTIVES
Mobile Revenue A part of technical support mechanism in the
Officers System conduct of the TCVD using the “BLACKBERRY”
(MROS) Project

Automated Excise This project was developed using new tool

Data Management (automated/web-based system for customs data) in
System (AEDMS) the management and monitoring of Excise
Taxpayers’ Removal Declarations (ETRDs).

Basic Tax Administration Course BIR 100 Slide – 14

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 2005
Turnover ceremony for the
incoming BIR Commissioner,
Jose Mario C. Buñag, from
outgoing BIR Commissioner,
Guillermo L. Parayno, Jr.

JOSE MARIO C. BUÑAG

Commissioner of
Internal Revenue
Basic Tax Administration Course BIR 100 Slide – 15
VER 2.0 – July 2018
 2005
LILIA C. GUILLERMO
Deputy Commissioner NORMA L. LIPANA
Information Systems Group OIC-Deputy Commissioner
Resource Management Group

LILIAN B. HEFTI KIM S. JACINTO-HENARES

Deputy Commissioner Deputy Commissioner
Operations Group Special Concerns Group
OIC ACIR–Large Taxpayers Service

JOSE MARIO C. BUÑAG

Deputy Commissioner
Legal and Investigation Group
(concurrent)
Basic Tax Administration Course BIR 100 Slide – 16
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 2005 Highlights
NAME OF PROGRAM DESCRIPTION/OBJECTIVES
EVAT Law Republic Act (RA) No. 9337
implementation
Excise Tax Rates on RA No. 9334 – An Act Increasing the Excise Tax Rates
Alcohol and Imposed on Alcohol and Tobacco Products
Tobacco Products

Electronic Sales The Bureau introduced the eSales Reporting System

Reporting System through the issuance of RR No. 5 – 2005 which prescribed
(eSales) the monthly submission of sales report and other
information generated by Cash Register Machine (CRMs),
Point of Sales Machine (POS) and/or any sales machine
generating receipts/invoice registered with the BIR.
Basic Tax Administration Course BIR 100 Slide – 17
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 2005 Highlights
NAME OF DESCRIPTION/OBJECTIVES
PROGRAM
Electronic March 7 – 18, 2005, Accreditation and Trade Fair was
Accreditation/ held at the BIR , NTC. Present were members of the
Registration of Bureau’s Machine Accreditation Board (MAB)
CRMs, POS and
other Business
Machines
No Audit Program President GMA issued EO No. 399, mandating the CIR
(NAP) under EO to establish a “No Audit Program” for taxpayers dated
No. 399 Jan. 17, 2005. RR Nos. 6-2005 and 10-2005 were issued
to implement the said EO.
Basic Tax Administration Course BIR 100 Slide – 18
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 2006

JOSE MARIO C. BUÑAG

Commissioner of
Internal Revenue

Basic Tax Administration Course BIR 100 Slide – 19

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 2006

LILIAN B. HEFTI GREGORIO V. CABANTAC VIRGINIA L.TRINIDAD

Deputy Commissioner Deputy Commissioner Deputy Commissioner
Operations Group Legal and Inspection Group Resource Management Group

LILIA C. GUILLERMO LUCITA G. RODRIGUEZ NORMA L. LIPANA

Deputy Commissioner OIC-Deputy Commissioner Deputy Commissioner
Information Systems Group Tax Reform Administration Group Special Concerns Group
Basic Tax Administration Course BIR 100 Slide – 20
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 2006 Highlights
NAME OF DESCRIPTION/OBJECTIVES
PROGRAM
Establishment TRAG was created in April 2006, headed by a Deputy
of the Tax Commissioner, who is responsible for ensuring the
Reform operationalization of the Bureau’s Tax Reform Agenda and
Administration institutionalization of the reform programs, in coordination with
Group (TRAG) DOF, NEDA, COA, DBM, IMF, World Bank, MCC, USAID, SIDA,
and AusAID.
RA No. 9335 RA No. 9335 Implementation under IRR dated May 22, 2006,
(Attrition Act of paving way for its impending implementation in the revenue
2005) service. The IRR provides policies, framework and procedures
in the distribution of rewards and incentives among units,
officials, and employees.
Basic Tax Administration Course BIR 100 Slide – 21
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 2006 Highlights
NAME OF DESCRIPTION/OBJECTIVES
PROGRAM
Implementation This serves as the anti-corruption roadmap of the
of Integrity BIR. IDAP identified twenty-two (22) anti-
Development corruption “doables” – 7 for prevention, 4 for
Plan (IDAP) education, 7 for deterrence and 4 for strategic
partnership.
Electronic It is an on-line facility where taxpayers can lodge
Complaint their complaints against erring BIR employees by
(eComplaint) filling out Complaint Form posted at
www.bir.gov.ph or through ecomplaint@bir.gov.ph.
Basic Tax Administration Course BIR 100 Slide – 22
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 2007
BIR Commissioner, Jose Mario C.
Buñag formally turned over his post to
new Commissioner Lilian B. Hefti
which the latter received with great
honor and dedication.

LILIAN B. HEFTI
Commissioner of
Internal Revenue

Basic Tax Administration Course BIR 100 Slide – 23

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 2007

LILIA C. GUILLERMO GREGORIO V. CABANTAC NELSON M. ASPE

Deputy Commissioner Deputy Commissioner OIC-Deputy Commissioner
Information Systems Group Legal and Inspection Group Operations Group

DANILO A. DUNCANO LUCITA G. RODRIGUEZ

OIC-Deputy Commissioner OIC-Deputy Commissioner
Resource Management Group Tax Reform Administration Group

Basic Tax Administration Course BIR 100 Slide – 24

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 2007 Highlights
NAME OF PROGRAM DESCRIPTION/OBJECTIVES
Implement Use of The project aims to implement the use of CAATTs in
Computer-Assisted the Large Taxpayers Service to raise the revenue
Audit Tools and officers competency levels in auditing large
Techniques (CAATTs) taxpayers in computerized environment.
“No Official Receipt” This is an email facility where reports of non-
Complaint issuance of official receipts by individuals and
business establishments are logged-in. It was
established to serve as an electronic medium for
consumers to report to the BIR the individuals or
establishments that fails or refuses to issue receipts
for the consummated transactions.
Basic Tax Administration Course BIR 100 Slide – 25
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 2007 Highlights
NAME OF DESCRIPTION/OBJECTIVES
PROGRAM
Registration This is among the priority projects under
Database the Tax Administration Reform Program. It
Clean-up aims to clean-up taxpayers’ registration
database to ensure accuracy and reliability
of the data. Initial clean-up strategy was
undertaken with the BIR-SEC Data
Matching on inactive business taxpayers.
Basic Tax Administration Course BIR 100 Slide – 26
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 2008

SIXTO S. ESQUIVIAS IV
Commissioner of
Internal Revenue

Basic Tax Administration Course BIR 100 Slide – 27

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 2008

LILIA C. GUILLERMO NELSON M. ASPE CELIA C. KING

Deputy Commissioner Deputy Commissioner Deputy Commissioner
Information Systems Group Operations Group Resource Management Group

GREGORIO V. CABANTAC LUCITA G. RODRIGUEZ DANILO A. DUNCANO

Deputy Commissioner OIC-Deputy Commissioner OIC-Deputy Commissioner
Legal and Inspection Group Special Concerns Group Tax Reform Administration Group

Basic Tax Administration Course BIR 100 Slide – 28

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 2008 Highlights
NAME OF DESCRIPTION/OBJECTIVES
PROGRAM
Strengthen The Tax Reconciliation System (TRS) is a tool of the Centralized
the use of Data Warehouse (CDW) geared towards enhancing the revenue
Business collection by computerized matching of data from Withholding
Intelligence/ Agents (WA) against the declaration of income recipients.
Exchange Through the consolidation and cross-matching of data from WA,
Information: discrepancy reports can be generated to uncover violations of
Expansion of the tax rules and withholding tax regulations such as under-
the Tax declaration and non-declaration of income, under-remittance
Reconciliation and non-remittance of taxes withheld, over-withholding, under-
System withholding and over declaration of credits, unregistered
taxpayers, and non-filers of withholding tax returns.

Basic Tax Administration Course BIR 100 Slide – 29

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 2009
August 24, 2009: BIR Senior Deputy Commissioner named

Former BIR Assistant Commissioner Joel L. Tan-Torres,

took his oath of office as Senior Deputy Commissioner
(SDCIR) of the BIR.
Basic Tax Administration Course BIR 100 Slide – 30
VER 2.0 – July 2018
 2009
November 27, 2009: Revenuers welcome
CIR Tan-Torres, bid farewell to CIR Esquivias

Newly-appointed Commissioner of Internal Revenue, Joel L.

Tan-Torres accepts the symbolic key and flag of the BIR from
outgoing Commissioner Sixto S. Esquivias IV during the turnover
ceremony held at the BIR covered court
Basic Tax Administration Course BIR 100 Slide – 31
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 2009

JOEL L. TAN-TORRES
Commissioner of
Internal Revenue

Basic Tax Administration Course BIR 100 Slide – 32

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 2009

NELSON M. ASPE LILIA C. GUILLERMO GREGORIO V. CABANTAC

Deputy Commissioner Deputy Commissioner Deputy Commissioner
Operations Group Information Systems Group Legal and Inspection Group

CELIA C. KING LUCITA G. RODRIGUEZ MARIETTA U. LORENZO

Deputy Commissioner OIC-Deputy Commissioner OIC-Deputy Commissioner
Resource Management Group Special Concerns Group Tax Reform Administration Group

Basic Tax Administration Course BIR 100 Slide – 33

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 2009 Highlights
NAME OF DESCRIPTION/OBJECTIVES
PROGRAM
Expansion of RR No. 6-2009 was issued to include top five thousand (5,000)
Withholding individuals as among those withholding agents engaged in
Agent’s business or practice of profession who are required to withhold
Coverage one percent (1%) and two percent (2%) tax on their purchase of
goods and services, respectively, from their regular local or
resident suppliers, other than those already covered by other
withholding tax rates.
Said expansion of withholding agent’s coverage has the main
objective of minimizing tax leakages as this will prevent over-
declaration of expenses on the part of the payors of income or
under-declaration of income on the part of the recipients of
income.
Basic Tax Administration Course BIR 100 Slide – 34
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 2009 Highlights
NAME OF DESCRIPTION/OBJECTIVES
PROGRAM
Electronic RR No. 7-2009 dated June 29, 2009 was issued to
Documentary implement the use of the electronic Documentary Stamp
Stamp Tax (eDST)Tax (eDST) System in the affixture of the documentary
System stamp tax on certain documents in lieu of the On-line
Documentary Stamp Electronic Imprinting Machine
(DSEIMs).
BIR A MOA between BIR and LTO clarifying the requirement
Memorandum of for submission of TIN in the processing of LTO
Agreement (MOA) transactions.
with LTO on TIN
Submission
Basic Tax Administration Course BIR 100 Slide – 35
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 2010

July 2, 2010

Incoming Commissioner of Internal Revenue, Kim S.

Jacinto-Henares received the symbolic key and BIR flag
from outgoing Commissioner Joel L. Tan-Torres during the
Turnover Ceremony held at the Bureau’s Training Room.
Basic Tax Administration Course BIR 100 Slide – 36
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 2010
July 16, 2010: Former Assistant Commissioner back
as DCIR-LIG

Atty. Estela V. Sales took her oath of office before

Commissioner Kim S. Jacinto-Henares as Deputy
Commissioner for Legal and Inspection Group.
Basic Tax Administration Course BIR 100 Slide – 37
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 2010

KIM S. JACINTO-HENARES
Commissioner of
Internal Revenue

Basic Tax Administration Course BIR 100 Slide – 38

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 2010
ESTELA V. SALES
Deputy Commissioner
Legal and Inspection Group

CELIA C. KING
Deputy Commissioner
Resource Management
Group

LILIA C. GUILLERMO
Deputy Commissioner
Information Systems
Group

NELSON M. ASPE
Deputy Commissioner
Operations Group

Basic Tax Administration Course BIR 100 Slide – 39

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 2010 Highlights
NAME OF DESCRIPTION/OBJECTIVES
PROGRAM
Update of Zonal valuation plays a pivotal role in the
Zonal generation of taxes from the real property
Valuations transactions; thus the need for zonal
Projects values to be constantly updated and
published. The Update Zonal Valuations
Project seeks to enhance tax collections
from sales, exchanges or dispositions of
real properties.
Basic Tax Administration Course BIR 100 Slide – 40
VER 2.0 – July 2018
 2010 Highlights
NAME OF DESCRIPTION/OBJECTIVES
PROGRAM
eTIS Launched in CY 2010, the eTIS is a major Information and
Communication Technology (ICT) project that seeks to significantly
enhance/ improve the BIR’s current application systems, and
provide a single, web-based automated solution for the entire
revenue service. The system is designed to include eleven (11)
modules/ sub-systems, namely: Taxpayer Registration System
(TRS), Returns, Filing and Processing (RFP), Collection Remittance
and Reconciliation (RCC), Taxpayer Accounting System (TAS),
Taxpayer Compliance System (TCS), Account Receivable and
Acquired Assets Management (ARAM), Tax Credit and Refund
(TCR), Case Management System (CMS), Audit and Assessment
(Aud), Risk Management, and Information Management (RMIM).

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 2010 Highlights
NAME OF DESCRIPTION/OBJECTIVES
PROGRAM
Quality QMS is mandated under E.O. No. 605 –
Manageme Institutionalizing the Structure, Mechanisms and
nt System Standards to Implement the Government Quality
(QMS) Management Program.

QMS is a system intended to promote and

enhance public sector performance of BIR
through the adaptation of International
Organization for Standardization (ISO) 9001:2008.
Basic Tax Administration Course BIR 100 Slide – 42
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 2010 Highlights
NAME OF DESCRIPTION/OBJECTIVES
PROGRAM
eBIRForms Known as Interactive Forms, it was developed to
provide electronic submission channels to all non-
electronic Filing and Payment System (eFPS)
taxpayers. It will provide accessible, accurate and
convenient mode of preparing and submitting
mandatory tax returns of taxpayers, including
Accredited Tax Agents (ATAS), who represent their
client-taxpayers. It was officially introduced in
October 4, 2012 through RMC No. 61-2002.

Basic Tax Administration Course BIR 100 Slide – 43

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 2018

CAESAR R. DULAY
Commissioner of
Internal Revenue

Basic Tax Administration Course BIR 100 Slide – 44

VER 2.0 – July 2018
 2018
MARISSA O. CABREROS
Deputy Commissioner
Legal and Inspection Group
CELIA C. KING
Deputy Commissioner
Resource Management Group

LANEE C. DAVID
Deputy Commissioner
Information Systems Group

ARNEL SD. GUBALLA

Deputy Commissioner
Operations Group

Basic Tax Administration Course BIR 100 Slide – 45

VER 2.0 – July 2018
 2016 - 2020 Strategy Roadmap
PROCESS RE-ENGINEERING

REVENUE
Attain collection targets and sustain
collection growth

TAXPAYERS
Improved taxpayer
satisfaction and compliance

Improve assistance, Improve integrity and

PROCESS

compliance and accuracy of taxpayer

enforcement database

Optimize management
of resources
ORGANIZATION

Improve integrity,
competence, Improve knowledge
professionalism, and management
satisfaction of human
resources

Basic Tax Administration Course BIR 100 Slide – 46

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 The BIR Programs and Projects

The BIR sees to it that it continuously studies,

evaluates and implements programs and
projects that will enhance efficiency and
service quality for the benefit of the
taxpayers, promoting high morale among its
ranks.

Basic Tax Administration Course BIR 100 Slide – 47

VER 2.0 – July 2018
 Activity
1. Form groups composed of four to five
participants.
2. As a group, choose your top three (3) priority
programs. Explain and summarize the
importance of the chosen priority
programs/projects to the BIR. Allow 10
minutes for group discussion and preparation.
3. Present the results of your group output to
the class.

Basic Tax Administration Course BIR 100 Slide – 48

VER 2.0 – July 2018
 BIR Priority Programs
1. Run After Tax Evaders (RATE) Program
2. Oplan Kandado
3. Broadening of the Tax Base
4. Intensified Audit and Investigations
5. Enhanced Implementation of the Arrears
Management Program in the Regional Offices
6. Development of Online Registration and Update
system (ORUS)
7. Tax Education Campaign/ Public Awareness
Program/ Consultation/ Information Dissemination

Basic Tax Administration Course BIR 100 Slide – 49

VER 2.0 – July 2018
 BIR Priority Programs
8. Ease of Doing Business and Efficient Government
Service
9. E-Invoicing/ e-Receipting and eSales Reporting
10. Fuel Marking and Field Testing Program
11. Automation of Withholding Tax BIR Form 2307 and
issuance of withholding tax certificates
12. Digital Transformation (DX)
13. Integrity Management Program
14. Information and Communications Technology (ICT)
solutions for Improved Taxpayer Services –
Availment of Commercial Data Center

Basic Tax Administration Course BIR 100 Slide – 50

VER 2.0 – July 2018
 BIR Priority Programs
15. Optimization/Implementation of Internal Revenue
Integrated System (IRIS) formerly eTIS
16. Lease of Contact Center Solution
17. Subscription of ICT Software (Chatbox)
18. Construction of BIR National Office Building
19. Effective recruitment, capacity development, career
advancement, succession planning and retention
strategies
20.Budget Utilization Program

Source: RMC 123-2019

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 The BIR Partners
Among others, the following are the Major
BIR Partners:
1. Authorized Agent Banks (AABs)
2. Local Government Units and
Government Line Agencies
3. Tax Practitioners or Tax Agents
4. Bureau of Customs
Basic Tax Administration Course BIR 100 Slide – 52
VER 2.0 – July 2018
 Internal Communications
Revenue Issuances
1. Revenue Regulations (RRs)
2. Revenue Memorandum Orders (RMOs)
3. Revenue Memorandum Circulars (RMCs)
4. Revenue Delegation Authority Orders (RDAOs)
5. Revenue Administrative Orders (RAOs)
6. Revenue Audit Memorandum Orders (RAMOs)
Basic Tax Administration Course BIR 100 Slide – 53
VER 2.0 – July 2018
 Internal Communications
Revenue Issuances
7. Revenue Travel Assignment Orders (RTAOs)
8. Revenue Special Orders (RSOs)
9. Training Issuances (TIs)
10. Operations Memorandum
11. Bank Bulletins (BBs)
12. Unnumbered Memorandum
Basic Tax Administration Course BIR 100 Slide – 54
VER 2.0 – July 2018
 Policies and Procedures for the Processing
and Responding to Requests for Official
Information/ Documents
1. Any government office, department, bureau, agency
and instrumentality or private entities can request for
official information or documents from the BIR.
2. BIR Offices that regularly render “frontline services”
shall designate an FOI Receiving Officer (FRO), with a
rank not lower than Revenue Officer IV or its
equivalent. The FRO shall receive all FOI requests on
behalf of the office/s within its jurisdiction and
evaluate its contents.
Basic Tax Administration Course BIR 100 Slide – 55
VER 2.0 – July 2018
 Policies and Procedures for the Processing
and Responding to Requests for Official
Information/ Documents
3. The Chief of the Division having possession or
custody of the requested information/ document
shall be the FOI Decision Maker who shall conduct
evaluation of the request for information and has
the authority to grant or deny the request.

Basic Tax Administration Course BIR 100 Slide – 56

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 Penalty for Violation of Guidelines and
Procedures for Processing and Responding
to Requests for Information/Documents
1. Illegal or unauthorized disclosure/divulgence of
official or confidential information constitutes a
grave offense.

2. Gross neglect of duty for failure to maintain the

“Integrity and Security of Official Documents and
Information” constitutes a grave offense.
Basic Tax Administration Course BIR 100 Slide – 57
VER 2.0 – July 2018
 Penalty for Violation of Guidelines and
Procedures for Processing and Responding
to Requests for Information/Documents
3. Violation of reasonable office rules and regulations for
“Unauthorized Production of Information” constitutes a
light offense.
For Grave Offense: First Offense – Dismissal
For Light Offense:
a.First Offense – Reprimand
b.Second Offense – Suspension for 1 to 30 days
c.Third Offense – Dismissal
Basic Tax Administration Course BIR 100 Slide – 58
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 Administrative Policies

Sample Cases

Basic Tax Administration Course BIR 100 Slide – 59

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 Violation of Reasonable Office
Rules and Regulations
DECISION
On Feb. 20, 2012, Mr. X assigned at the Division 1 of
this Bureau, was administratively charged with Violation of
Reasonable Rules and Regulations, committed as follows:

“That you, Mr. X, assigned at Division 1 of this Bureau, failed to

attend the Flag Ceremony, detailed as follows:
February 14, 21, 28
March 7, 14, 21, 28
April 4, 18 and 25, 2011
Basic Tax Administration Course BIR 100 Slide – 60
VER 2.0 – July 2018
 Violation of Reasonable Office
Rules and Regulations
that despite receipt of the show-cause letter dated
September 14, 2011 of the OIC-Assistant Commissioner,
Inspection Service, to hear your explanation thereon,
you failed and continue to fail to submit it, in violation of
Section 10(c) of the Revised Code of Conduct for
Revenue Officials and Employees, as implemented by
Revenue Memorandum Order (RMO) No. 53-2010.”
The Formal Charge dated February 20, 2012, with
attachments was coursed through the YYY Service, to
the respondent.
Basic Tax Administration Course BIR 100 Slide – 61
VER 2.0 – July 2018
 Violation of Reasonable Office
Rules and Regulations
Records disclosed that respondent was shown to
have failed to attend the mandatory flag ceremony every
Monday, which failure to attend for two (2) consecutive
times in a month is considered as aground for disciplinary
action. On the following Mondays: Feb. 14, 21, 28, March 7,
14, 21, 24, April 4, 18 and 25, 2011, respectively, he failed to
attend said flag ceremony. A show-cause letter dated Sept.
14, 2011 from OIC-ACIR, Inspection Service was sent to the
respondent informing of said failure and likewise required to
submit a written explanation why no disciplinary action
should be taken against him.
Basic Tax Administration Course BIR 100 Slide – 62
VER 2.0 – July 2018
 Violation of Reasonable Office
Rules and Regulations
Respondent filed his answer wherein he alleged
that his failure to attend the flag ceremony for those
respective dates was because he accompanied his brother
at the Pasig General Hospital for his dialysis every Monday.
In support of his claim, the respondent attached the Death
Certificate and Medical Certificate of his brother, and his
approved vacation and sick leaves, as follows:
Vacation Leave February 28, 2011
March 11, 2011
Sick Leave April 5-8, 12-16, 2010
February 7, 23, 2011
March 25, 29, 2011
Basic Tax Administration Course BIR 100 Slide – 63
VER 2.0 – July 2018
 Violation of Reasonable Office
Rules and Regulations
While we understand the difficulty being experienced by
the respondent in attending to his ailing brother which caused his
failure to attend the flag ceremony on Mondays, the reason
adduced cannot be taken as a reasonable ground for him to be
exempt from complying with the office rules requiring such
attendance. It is further observed that the approved vacation and
sick leaves of the respondent did not coincide with the dates
when he failed to attained the flag ceremony.
His failure to attend the flag ceremony of the
aforementioned dates, is in violation of Section 10 (C) of the RCC.
Section 44 of same code classifies said infraction........

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VER 2.0 – July 2018
 Violation of Reasonable Office
Rules and Regulations
……..as a Light Offense, which carries the penalty of Reprimand for
the first (1st) offense.
WHEREFORE, respondent is found GUILTY of the offense
as charged for Violation of Reasonable Office Rules and
Regulations. This being his first offense, he is hereby meted out
the penalty of REPRIMAND with STERN WARNING that repetition
of the same offense shall be dealt with more severely, pursuant
to Section 10 (C) in relation to Section 44 of RCC as implemented
by RMO No. 53-2010.
SO ORDERED.
Signed by: Dep. Com – Legal Group
Basic Tax Administration Course BIR 100 Slide – 65
VER 2.0 – July 2018
 Habitual Tardiness
DECISION
On January 10, 2014, a Formal Charge for Habitual
Tardiness was issued against respondent (Mr. XXX ) as
follows:
“That you (respondent) of this Bureau, had been
repeatedly tardy or late in reporting for duty for two (2)
consecutive months, the details of which are as follows:
Month (s) SAMPLE
Year CASES
Frequency of Tardiness
February 2012 11 times
March 2012 12 times
Basic Tax Administration Course BIR 100 Slide – 66
VER 2.0 – July 2018
 Habitual Tardiness
in violation of Section 29 (B) of RRC for BIR Officials and
Employees as implemented by RMO No. 53-2010, dated June 11,
2010, in relation to CSC Rule 10, No. 1101502 dated Nov. 28, 2011”
The Formal Charge dated Jan. 10, 2014, with
attachments, was personally received by him on March 3,
2014.
A show-cause letter dated June 28, 2012 was issued
by the ACIR, Inspection Service. In said letter respondent was
SAMPLE CASES
informed of his infraction for incurring habitual tardiness in
reporting for work for the abovementioned dates as per
Memorandum dated May 23, 2012, from Personnel Division
Basic Tax Administration Course BIR 100 Slide – 67
VER 2.0 – July 2018
 Habitual Tardiness
accordingly, respondent was required to submit a written
explanation, within five (5) days from receipt thereof, why no
disciplinary action should be taken against him.
He replied dated March 5, 2014 to the show-cause letter
dated June 28, 2012 :
xxx xxx
“x x x. Please be informed that during that time I was the
one administering the medication of my nephew who has
constantly suffering from asthma. Since I am his legal guardian it
SAMPLE CASES
was my responsibility to make sure that he takes his proper
medication for no other adult nor his parents were available at
that time to administer his medication.”
xxx xxx
Basic Tax Administration Course BIR 100 Slide – 68
VER 2.0 – July 2018
 Habitual Tardiness
While we sympathise with the difficulty and struggle
being experienced by the respondent in coming for work since
he was the one administering the medication of his nephew
who was constantly suffering from asthma, the reason
adduced, notwithstanding, cannot be taken as a reasonable
ground for him to be exempt from complying with the office
rules on attendance and reporting for work on time. It would
be unfair to consider the plea of respondent since those who
are similarly situated have managed to be punctual in
SAMPLE CASES
reporting for work regardless of the circumstances. Besides,
he had the option to file his leave of absence which could be
credited against his leave credits, if there by any, in order to
prevent such infraction.
Basic Tax Administration Course BIR 100 Slide – 69
VER 2.0 – July 2018
 Habitual Tardiness
Habitual tardiness is aptly described in the Supreme
Court decision in Re: Habitual Tardiness of Ma. Socorro E. Arnaez,
Court Stenographer III, RTC, Branch 18, Cebu City, to mean, as
follows:
“Such administrative offense seriously compromises
efficiency and hampers public service. Employees must be role
models in the faithful observance of the constitutional cannon
that public office is a public trust. As punctuality is a virtue,
absenteeism and tardiness are impermissible”.
SAMPLE CASES
x x x. We have ruled that moral obligations, performance
of household chores, traffic problems, health conditions,
domestic and financial concerns are not sufficient reasons to
excuse habitual tardiness. x x x.
Basic Tax Administration Course BIR 100 Slide – 70
VER 2.0 – July 2018
 Habitual Tardiness
In view of the absence of sufficient grounds to exonerate
the respondent from the offense as charged, he is hereby found
guilty of Habitual Tardiness, pursuant to Section 29 (B) of the
RCC, in relation to Section 8 (y) of the same Code. This being the
first time that he is administratively charged for Habitual
Tardiness, which is a light offense pursuant to Section 46 (F) (4),
Rule 10 of RRACCS, the penalty of Reprimand for the first (1st)
offense is in order.
WHEREFORE, respondent is found GUILTY of Habitual
SAMPLE CASES
Tardiness. This being his first offense, he is hereby meted out the
penalty of REPRIMAND WITH STERN WARNING that repetition of
same offense shall be dealt with more severely pursuant to
Section 29 (B) of the RCC……
Basic Tax Administration Course BIR 100 Slide – 71
VER 2.0 – July 2018
 Habitual Tardiness
…..in relation to Section 8 (y) of the same Code and Section 46
(F) (4), Rule 10, of Civil Service Commission Resolution No.
1101502 dated November 18, 2011, otherwise known as the
Revised Rules on Administrative Cases in the Civil Service
(RRACCS).
Let the copy of this Decision be included in his 201
File, for future reference and guidance.
SO ORDERED.SAMPLE CASES
Quezon City, Philippines.
Signed by: Dep. Com – Legal Group
Basic Tax Administration Course BIR 100 Slide – 72
VER 2.0 – July 2018
 Frequent Unauthorized Absences
from Office
DECISION
On August 26, 2009, respondent was
administratively charged with Frequent
Unauthorized Absences from Office committed as
follows:
“That you, a Officer, presently assigned at XXX
City, have incurred unauthorized absences exceeding
the allowable 2.5 days monthly leave credit under
Leave Credit Law from January, 2006 up to the
present, detailed as follows:
Basic Tax Administration Course BIR 100 Slide – 73
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 Frequent Unauthorized Absences
from Office
MONTH YEAR ABSENCES MONTH YEAR ABSENCES MONTH YEAR ABSENCES
January 2006 4 January 2008 5 January 2009 3
February 2006 4 February 2008 7 February 2009 3
March 2006 4 March 2008 16 March 2009 21
June 2006 3
April 2008 21
July 2006 5
July 2008 12
August 2006 4
October 2006 5 MONTH YEAR ABSENCES
November 2006 7 January 2007 7
December 2006 18 February 2007 6
March 2007 3
July 2007 7
August 2007 6
December 2007 5

Basic Tax Administration Course BIR 100 Slide – 74

VER 2.0 – July 2018
 Frequent Unauthorized Absences
from Office
A copy of the Formal Charge, with attachments, was coursed
through the Regional Director for service to the respondent. However,
notwithstanding the length of time given the respondent to answer the
charges against him, he failed and continues to fail to answer the same.
Accordingly, this Office is constrained to submit the case for decision
based on the records availing.
The instant case was the result of respondent’s unauthorized
absences which exceeded the allowable 2.5 days monthly leave
credits in a month. This prompted the Regional Director and RDO to
issue return to work orders dated April 1, and July 24, 2008, and
memoranda dated April 21, June 16 and September 24, 2008 directing
him to submit his daily time records and explain why he should not be
administratively charged for the alleged violation of the provision
under RMO 50-98.
Basic Tax Administration Course BIR 100 Slide – 75
VER 2.0 – July 2018
 Frequent Unauthorized Absences
from Office
In his answer, respondent stated that:
xxx xxx
“I am sorry for my negligence in my work, due to my accident and
some personal problems, which I encountered during the past days, which
affected my responsibilities in my duties and my personal life, in which I’m
recovering at this moment.”
xxx xxx
Thereafter, a fact-finding investigation was conducted, wherein a
prima facie case was established and subsequently a Formal Charge for
Frequent Unauthorized Absences from Office was filed against
respondents.
Records showed (refer to Matrix above) that respondent clearly
exceeded the allowable 2.5 days monthly leave credit under the Leave
Law for at least three months in a semester or at least three (3)
consecutive mos. during the year.
Basic Tax Administration Course BIR 100 Slide – 76
VER 2.0 – July 2018
 Frequent Unauthorized Absences
from Office
WHEREFORE, premises considered, respondent is
found GUILTY of Frequent Unauthorized Absences in
reporting for work. He is hereby meted out the penalty of
SUSPENSION for ONE (1) YEAR, pursuant to Section 12 (c)
and 44 (q) of the Updated Code of Conduct for Revenue
Officials and Employees (UCC) as implemented by RMO No.
50-98 dated June 1 1998, in relation to Sec. 52 (A)(17) and 53
(g) Rule IV of the Uniform Rules on Administrative Cases in
the Civil Service (URACCS) implementing Book V of the
Administrative Code of 1987 (E.O. No. 292).

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VER 2.0 – July 2018
 Frequent Unauthorized Absences
from Office
Considering that respondent is no longer an
employee of this Bureau following his dropping from the
rolls on January 6, 2014 as Certified to by the OIC-Chief,
Personnel Division on September 17, 2014, let a copy of this
Decision be sent to the last known residential address of
respondent as appearing in his Personnel Data Sheet (PDS),
and the same be included in his 201 File, which shall form
part of his official records, for future reference and
guidance.
SO ORDERED.
Signed by: Commissioner of Internal Revenue
Basic Tax Administration Course BIR 100 Slide – 78
VER 2.0 – July 2018
 Grave Misconduct
DECISION
On July 25, 2011, a Officer was administratively charged with
Grave Misconduct, allegedly committed as follows:
“That you (Mr. AX) were entrusted the amount of P10,000.00
for payment of the 1999 income tax liability of a certain Mr. Juan Luna
of Brgy. Y San Nicolas, Iloilo Norte; that you received the said amount
because on that occasion, the OIC of the Delinquent Account Section,
RDO CCC, was not in office; and that despite the lapse of considerable
length of time, you failed and continuously fail either to transmit the
money to the OIC-Delinquent Account Section so that it could be
applied for the payment of the tax
Basic Tax Administration Course BIR 100 Slide – 79
VER 2.0 – July 2018
 Grave Misconduct
or to return it to Mr Juan Luna, giving rise to the indubitable
presumption that you misappropriated the said amount for your
personal benefit and gain, in violation of Section 43 of the Revised
Code of Conduct for BIR Officers and Employees, as implemented by
RMO No. 53-2010 dated June 11, 2010 in relation to Section 52A(3),
Rule iv of the CSC Resolution No. 991936 dated August 31, 1999
otherwise known as the Uniform Rules on Administrative Cases in the
Civil Service, to the damage and prejudice of the revenue service.”
The Formal Charge and Preventive Suspension Order, both
dated July 25, 2011, with attachments, were coursed through the
Regional Director for service to respondent.

Basic Tax Administration Course BIR 100 Slide – 80

VER 2.0 – July 2018
 Grave Misconduct
This administrative case stemmed from the failure of
the respondent to account or to return the amount of
P10,000.00 which she received from Mr. Juan Luna, a
taxpayer, who entrusted her the said amount for the payment
of his tax liability. The respondent admitted her culpability
stating that she received the said amount from the taxpayer
in her office and she likewise, offered to restitute the said
amount on a monthly instalment of P2,000.00 from Aug 2009
to December 2009, but she failed to do so, in spite of
demand for her to settle the unpaid delinquent account of
the afore-mentioned taxpayer.

Basic Tax Administration Course BIR 100 Slide – 81

VER 2.0 – July 2018
 Grave Misconduct
The penalty imposable to the respondent for the offense
of Conduct Prejudicial to the Best Interest of the Service is
Suspension for Six (6) months and 1 day, considering that this is
her first offense, pursuant to Section 43 of the RCC for Revenue
Officials and Employees as implemented by RMO No. 53-2010.
The respondent had availed of EO 366 Rationalization
Plan effective March 8, 2014, which would result in the failure to
serve the penalty of suspension imposed on her. In lieu thereof,
the penalty of fine equivalent to her salary for six (6) months shall
be imposed upon the respondent, which shall be paid to the
Bureau, computed on the basis of respondent’s salary at the time
this decision becomes final and executory, pursuant to
Basic Tax Administration Course BIR 100 Slide – 82
VER 2.0 – July 2018
 Grave Misconduct
Section 47 and 51 (d) of the Revised Rules on Administrative
Cases in the Civil Service (RRACCS), which provide for the
guidelines in the imposition of penalty of fine in lieu of
suspension.
WHEREFORE, respondent is found GUILTY of the
offense of Conduct Prejudicial to the Best Interest of the Service
and meted out the penalty of fine equivalent to her six (6)-
month salary computed at the time this decision becomes final
and executory, pursuant to Sec. 43 of the RCC for Revenue
Officials and Employees as implemented by RMO No. 53-2010
and Sec. 47 and 51 (d) of RRACCS.

Basic Tax Administration Course BIR 100 Slide – 83

VER 2.0 – July 2018
 Grave Misconduct
Let a copy of this Decision be sent to the last known
residential address of respondent Mr. AX as appearing in
his Personal Data Sheet, considering that he had availed of
the Rationalization Retirement Package effective March 8,
2014, per Letter issued by the Personnel Division dated
August 27, 2014, and the same be included in his 201 File,
which shall form part of his official records, for future
reference and guidance.
SO ORDERED.
Signed: Commissioner Of Internal Revenue

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VER 2.0 – July 2018
 Violation of Reasonable Office
Rules and Regulations
DECISION
A Formal Charge dated May 15, 20??, with attachments, was
coursed through the Regional Director, RR XX against Revenue
Officer who was administratively charged for Violation of
Reasonable Office Rules and Regulations, allegedly committed as
follows:
“That you (RO) while then assigned at RR XX, were issued
RTAO No. 126-20?? dated August 26, 20??, transferring you from that
office to RR XX, and despite the lapse of considerable length of time,
you failed and continue to fail to submit the required clearances,
acknowledgement receipt and report for duty letter, in violation of
Section 31(2)
Basic Tax Administration Course BIR 100 Slide – 85
VER 2.0 – July 2018
 Violation of Reasonable Office
Rules and Regulations
of the RCC for Revenue Officers and Employees, as implemented
by RMO No. 53-2010, in relation to RMO No. 5-2006 dated
January 11, 2006, prescribing the Guidelines and Procedures for
issuance of clearance to transferring Revenue Officers, to the
damage and prejudice of the revenue service.
This administrative case stemmed from the failure of
the respondent to submit the required district and regional
clearances when he was issued an RTAO No. 126-2??,
transferring him from RDO D to Assessment Division of the
same region. A Memorandum dated Oct. 21, 20?? was issued by
DCIR, RMG requiring the respondent to submit the
Acknowledgment Receipt, Report for Duty Letter,
Basic Tax Administration Course BIR 100 Slide – 86
VER 2.0 – July 2018
 Violation of Reasonable Office
Rules and Regulations
Regional and District Clearance on or before November 14,
20?? in compliance to the said RTAO. A show-cause letter
dated Dec. 7, 20?? from Inspection Service was still sent to the
respondent requiring him to submit a written explanation why
no disciplinary action should be taken against him. The
respondent failed to submit his answer the show-cause letter
and the formal charged, necessitating the submission of the
case for decision.
The records showed that the respondent had not
submitted the required district and regional clearances as
required for employees with issued RTAO, despite several
demands for him to comply.
Basic Tax Administration Course BIR 100 Slide – 87
VER 2.0 – July 2018
 Violation of Reasonable Office
Rules and Regulations
Premises considered, we find the respondent guilty of the
offense as charged. This being the first time he was charged
administratively for such violation, which is a Light Offense,
respondent meted out penalty of Reprimand, pursuant to Sec. 44
of RCC, as implemented by RMO No. 53-2010.
WHEREFORE, respondent is found GUILTY of offense
charged against him and is meted out the penalty of REPRIMAND,
with STERN WARNING that repetition of the same offense shall be
dealt with more severely.
Let a copy of this Decision be included in his 201 File, for
future reference and guidance.
SO ORDERED. Signed: Dep. Com-LG
Basic Tax Administration Course BIR 100 Slide – 88
VER 2.0 – July 2018
 Formal Charge
Pursuant to Executive Order No. 292, otherwise
known as the Administrative Code of 1987, made effective
on November 23, 1989, the Omnibus Rules implementing
Book V of said Executive Order, as amended by Civil
Service Resolution No. 1101502 dated November 21, 2011,
pertinent Civil Service Laws, and the Revised Code of
Conduct for the Bureau of Internal Revenue Officers and
Employees, you are hereby administratively charged with
Gross Neglect of Duty and Violation of Office Rules and
Regulations, with Preventive Suspension Order, allegedly
committed as follows:
Basic Tax Administration Course BIR 100 Slide – 89
VER 2.0 – July 2018
 Formal Charge
That you, a Revenue Officer, while then assigned at
the were assigned tax cases covered with Letters of Authority
(LAs) and Tax Verification Notices (TVNs), detailed as follows:
Taxable
LA/TVN No. Taxpayer
Year
XXXXXXXXXXXXXXXXXXXX (80 Cases)

that you were issued with Revenue Travel Order No. dated
March 19, 20??, transferring you from Revenue District Office
(RDO) No. XX to RDO No. ; and that despite the lapse of a
considerable length of time, you

Basic Tax Administration Course BIR 100 Slide – 90

VER 2.0 – July 2018
 Formal Charge
failed and continue to fail to submit the required regional
clearance and reports of investigation on the aforesaid tax cases
within the required time, resulting in their prescription and the
loss of right of the government to assess and collect whatever
taxes that might be due thereon, in violation of Sections 31 (2)and
43 of the Revised Code of Conduct for Revenue Officials and
Employees, as implemented by Revenue Memorandum Order
(RMO) No. 53-2010, in relation to Section 46 (A) 2 & F (3) of the
Civil Service Commission Resolution No. 1101502, otherwise
known as the Revised Rules on Administrative Cases in the Civil
Service, to the damage and prejudice of the revenue service.
Basic Tax Administration Course BIR 100 Slide – 91
VER 2.0 – July 2018
 Formal Charge
WHEREFORE, you are hereby required to
answer the foregoing charges and submit the same in
writing, under oath, within five (5) days from receipt
hereof, otherwise your case will be decided on the
basis of the records available.
Your answer must also contain a statement
whether or not you elect a formal investigation. In the
event you elect to have a formal hearing, you shall be
entitled to the services of a counsel, if you so desire.
Basic Tax Administration Course BIR 100 Slide – 92
VER 2.0 – July 2018
 Preventive Suspension Order
Sir:
Pursuant to Executive Order No. 292, otherwise known
as the Administrative Code of 1987, made effective on
November 23, 1989, the Omnibus Rules implementing Book V
of said Executive Order, as amended by Civil Service Resolution
No. 991936 dated August 31, 1999, pertinent Civil Service Laws
and the Revised Code of Conduct for Bureau of Internal
Revenue Officers and Employees, you are hereby preventively
suspended from office for ninety (90) days effective upon
receipt hereof, pending final determination of the
administrative case against you for Gross Neglect of Duty and
Violation of Reasonable Office Rules and Regulations.
Basic Tax Administration Course BIR 100 Slide – 93
VER 2.0 – July 2018
 Preventive Suspension Order
Accordingly, you are hereby required to turn over
government property for which you are accountable
and all your unfinished assignments to your immediate
superior officer, in accordance with Revenue
Memorandum Order No. 58-75.
Please acknowledge receipt hereof by affixing
your signature, with date, on the duplicate of this letter,
which must be returned directly to the Office of the
OIC-Assistant Commissioner, Inspection Service.
Basic Tax Administration Course BIR 100 Slide – 94
VER 2.0 – July 2018
 Formal Charge
Sir:
Pursuant to Executive Order No. 292, otherwise known as
the Administrative Code of 1987, made effective on November 23,
1989, the Omnibus Rules implementing Book V of said Executive
Order, as amended by Civil Service Resolution No. 991936 dated
August 31, 1999, pertinent Civil Service Laws and the Revised
Code of Conduct for Bureau of Internal Revenue Officers and
Employees, you are hereby administratively charged with Serious
Dishonesty and Grave Misconduct, with Preventive Suspension
Order, committed as follows:
That you, a Revenue Collection Officer (RCO), while then
assigned in the Municipality of thru falsification
Basic Tax Administration Course BIR 100 Slide – 95
VER 2.0 – July 2018
 Formal Charge
of Revenue Official Receipts (RORs) and report of collection and deposits, deprived
the government of its revenue collection in the amount of Two Million Three Hundred
Thirteen Thousand Seven Hundred Forty-Nine and 81/100 Pesos (P2,313,749.81).
Per ROR Original Taxpayer’s Copy Per Collection Report (BIR Form 101)
and/or Certification of Payments and ROR Triplicate – Finance
ROR NO. issued by: _ Division’s Copy submitted by: _
Amount Paid Amount Paid
Name of Taxpayer Name of Taxpayer
(unreported) (reported)
04506121 Phil P 416,005.00 P 210.00
04506135 Phil P 404,795.00 P 150.00
00845759 Phil P 646,119.00 P 94.50
00845767 Phil P 602,775.00 P 120.50
00850749 Mining P 70,867.43 P 120.00
00850750 Mining P 174,033.38 P 150.00
TOTAL P2,314,594.81 TOTAL P845.00
TOTAL UNREPORTED COLLECTION P2,313,749.81

Basic Tax Administration Course BIR 100 Slide – 96

VER 2.0 – July 2018
 Formal Charge
giving rise to the indubitable presumption that you misappropriated
the said amount for your own personal benefit and gain, in violation
Section 43 of the Revised Code of Conduct for Revenue Officials and
Employees, as implemented by Revenue Memorandum Order (RMO)
No. 53-2010 dated June 11, 2010, in relation to Sections 46 (A) 1 and
3, Rule 10, of the Civil Service Commission Resolution No. 1101502,
otherwise known as the Revised Rules on Administrative Cases in the
Civil Service, to the damage and prejudice of the revenue service.
WHEREFORE, you are hereby required to answer the
foregoing charges and submit the same in writing, under oath,
within five (5) days from receipt hereof, otherwise your case will
be decided on the basis of the records available.
Basic Tax Administration Course BIR 100 Slide – 97
VER 2.0 – July 2018
 Preventive Suspension Order
Sir:
Pursuant to Executive Order No. 292, otherwise known as
the Administrative Code of 1987, made effective on November 23,
1989, the Omnibus Rules implementing Book V of said Executive
Order, as amended by Civil Service Resolution No. 991936 dated
August 31, 1999, pertinent Civil Service Laws and the Revised Code
of Conduct for Bureau of Internal Revenue Officers and Employees,
you are hereby preventively suspended from the office for ninety
(90) days effective upon receipt hereof, pending final determination
of the administrative case against you for Serious Dishonesty and
Grave Misconduct. Accordingly, you are hereby required to turn
over all government property for which you are accountable
Basic Tax Administration Course BIR 100 Slide – 98
VER 2.0 – July 2018
 Preventive Suspension Order
and all your unfinished assignments to your
immediate superior officer, in accordance with
Revenue Memorandum Order No. 58-75.
Please acknowledge receipt hereof by
affixing your signature, with date, on the duplicate
of this letter, which must be returned directly to the
Office of the OIC-Assistant Commissioner,
Inspection Service.

Basic Tax Administration Course BIR 100 Slide – 99

VER 2.0 – July 2018
 Formal Charge
Madam:
Pursuant to Executive Order No. 292, otherwise known as
the Administrative Code of 1987, made effective on November
23, 1989, the Omnibus Rules implementing Book V of said
Executive Order, as amended by Civil Service Resolution No.
991936 dated August 31, 1999, pertinent Civil Service Laws and
the Revised Code of Conduct for Bureau of Internal Revenue
Officers and Employees, you are hereby administratively charged
with Serious Dishonesty and Falsification of Official Documents,
with Preventive Suspension Order, committed as follows:
That you, an Administrative Assistant XY assigned in the
Document Processing Section, RDO ABC Bayombong, Q.C.
Basic Tax Administration Course BIR 100 Slide – 100
VER 2.0 – July 2018
 Formal Charge
on several occasions made a representation to have been
authorized by Assistant Revenue District Officer (ARDO) ; and that
it was established, and you admitted, that you signed for and in
behalf of ARDO without authority, by affixing your signature after
the word “for” and above the printed name of ARDO on the
Certifications issued to several public utility vehicle operators
relative to their applications for renewal of franchise at the Land
Transportation Franchising and Regulatory Board in violation of
Chapter V, Section 35 of the Revised Code of Conduct for
Revenue Officials and Employees, as implemented by Revenue
Memorandum Order (RMO) No. 53-2010 dated June11, 2010, to
the damage and prejudice of the revenue service.
Basic Tax Administration Course BIR 100 Slide – 101
VER 2.0 – July 2018
 Formal Charge
WHEREFORE, you are hereby required to answer the
foregoing charges and submit the same in writing,
under oath, within five (5) days from receipt hereof,
otherwise your case will be decided on the basis of
the records available.
Your answer must also contain a statement whether
or not you elect a formal investigation. In the event
you elect to have a formal hearing, you shall be
entitled to the services of a counsel, if you so desire.
Basic Tax Administration Course BIR 100 Slide – 102
VER 2.0 – July 2018
 Preventive Suspension Order
Madam:
Pursuant to Executive Order No. 292, otherwise known as
the Administrative Code of 1987, made effective on November
23, 1989, the Omnibus Rules implementing Book V of said
Executive Order, as amended by Civil Service Resolution No.
991936 dated August 31, 1999, pertinent Civil Service Laws and
the Revised Code of Conduct for Bureau of Internal Revenue
Officers and Employees, you are hereby preventively suspended
from the office for ninety (90) days effective upon receipt hereof,
pending final determination of the administrative case against
you for Serious Dishonesty and Falsification of Official
Documents.
Basic Tax Administration Course BIR 100 Slide – 103
VER 2.0 – July 2018
 Preventive Suspension Order
Accordingly, you are hereby required to turn over all
government property for which you are accountable
and all your unfinished assignments to your
immediate superior officer, in accordance with
Revenue Memorandum Order No. 58-75.
Please acknowledge receipt hereof by affixing
your signature, with date, on the duplicate of this
letter, which must be returned directly to the Office of
the OIC-Assistant Commissioner, Inspection Service.
Basic Tax Administration Course BIR 100 Slide – 104
VER 2.0 – July 2018
 Formal Charge
Sir:
Pursuant to Executive Order No. 292, otherwise known as
the Administrative Code of 1987, made effective on November 23,
1989, the Omnibus Rules implementing Book V of said Executive
Order, as amended by Civil Service Resolution No. 991936 dated
August 31, 1999, pertinent Civil Service Laws and the Revised Code
of Conduct for Bureau of Internal Revenue Officers and Employees,
you are hereby administratively charged with Grave Misconduct,
with Preventive Suspension Order, allegedly committed as follows:
That you, an Attorney III, assigned at the Legal Division,
Revenue Region (RR) XX, in July 20??, handled the criminal complaint
filed by this Bureau
Basic Tax Administration Course BIR 100 Slide – 105
VER 2.0 – July 2018
 Formal Charge
against Mr. for violation of the Tax Code; that Mr. went to the
Legal Division, that Region, and you without authority, initiated
and proposed to Mr. that the aforesaid case can be settled
amicably provided he will pay the amount P50,000.00 out of
which P20,000.00 will go to the coffers of the government and the
remaining P30,000.00 will go to the personnel of the BIR; that
realizing the illegality of your proposal, Mr. reported the matter
and submitted his sworn complaint to the Philippine National
Police 11th Regional Criminal Investigation Unit (PNP-CIDU-XI);
and that on September 27, 20??, at about 11:30 am, while at the
restaurant of _, you were arrested by the PNP-CIDU-XI operatives
after receiving from Mr. _amount of P50,000.00 atop of
Basic Tax Administration Course BIR 100 Slide – 106
VER 2.0 – July 2018
 Formal Charge
which is a dusted P500 peso bill with serial number XG093604, in
violation of Section 43 of the Revised Code of Conduct for BIR
Officials and Employees, as implemented by Revenue
Memorandum Order (RMO) No. 53-2010 dated June 11, 2010, in
relation to Rule 10, Section 46 (3) of the Revised Rules on
Administrative Cases in Civil Service, to the damage and
prejudice of the revenue service.
WHEREFORE, you are hereby required to answer the
foregoing charges and submit the same in writing, under oath,
within ten (10) days from receipt hereof, otherwise your case
will be decided on the basis of the records available.

Basic Tax Administration Course BIR 100 Slide – 107

VER 2.0 – July 2018
 Preventive Suspension Order
Sir:
Pursuant to Executive Order No. 292, otherwise known as
the Administrative Code of 1987, made effective on November 23,
1989, the Omnibus Rules implementing Book V of said Executive
Order, as amended by Civil Service Resolution No. 991936 dated
August 31, 1999, pertinent Civil Service Laws and the Revised Code
of Conduct for Bureau of Internal Revenue Officers and Employees,
you are hereby preventively suspended from the office for ninety
(90) days effective upon receipt hereof, pending final determination
of the administrative case against you for Grave Misconduct.
Accordingly, you are hereby required to turn over all government
property for which you are accountable and all your unfinished
Basic Tax Administration Course BIR 100 Slide – 108
VER 2.0 – July 2018
 Preventive Suspension Order
assignments to your immediate superior officer, in accordance
with Revenue Memorandum Order No. 58-75.
Please acknowledge receipt hereof by affixing your
signature, with date, on the duplicate of this letter, which must
be returned directly to the Office of the OIC-Assistant
Commissioner, Inspection Service.

Basic Tax Administration Course BIR 100 Slide – 109

VER 2.0 – July 2018
 Parable of the 3 Stonecutters

Basic Tax Administration Course BIR 100 Slide – 110

VER 2.0 – July 2018
 A parable tells of three stonecutters building a
cathedral in the Fourteenth Century. Each was
asked to describe his work.

Basic Tax Administration Course BIR 100 Slide – 111

VER 2.0 – July 2018
 O The first stonecutter
replied with bitterness that
he is cutting stones into
blocks. With frustration, he
describes a life in which he
has done this over and
over and will continue to
do it until he dies.

Basic Tax Administration Course BIR 100 Slide – 112

VER 2.0 – July 2018
 O The second stonecutter is
performing the same task,
but he replied saying he is
earning a living for his
beloved family. Through
his work, he provides his
children with clothes and
food to grow strong, and
he and his wife have a
home that they have filled
with love.
Basic Tax Administration Course BIR 100 Slide – 113
VER 2.0 – July 2018
 O The third stonecutter's
response is, however, what
must give us pause. In a
joyous voice, he told of the
privilege of participating in
the building of a great
cathedral, so strong that it
will stand as a holy
lighthouse for a thousand
years to come.
Basic Tax Administration Course BIR 100 Slide – 114
VER 2.0 – July 2018
 Which stonecutter
best describes you?

Basic Tax Administration Course BIR 100 Slide – 115

VER 2.0 – July 2018