RAO No. 01-2021 — Defines the functions of Offices of the Deputy Commissioners of Internal Revenue Digest | Full Text

a I BFPUBLIC OF THE PHILIPPINES 1 . *DEPARTMENT OF FINANCE BUN$AU OF INTERNAT REVENUE Quezon City SUBJECT lfi2l REVENUE ADMINISTRATIVE ORDER NO. l- TO FUNCTIONS OF OFFICES OF THE DEPUTY COMMISSIONERS OF INTERNAL REVENUE All lnternal Revenue Officials and Employees L OBJECTIVE: This Order defines the functions of Offices of the Deputy Commissioners of lnternal Revenue pursuant to the Rationalization Plan under Executive Order No. 366. ll. FUNCTIONS: A. Office of the Deputy Commission:r for Operations Group 1. Assists the Commissioner in the formulation and establishment of tax administration policies, work programs and standards of operations for the enforcement and administration of the provisions of the National lnternal Revenue Code (NIRC) and other related statutes, including general directions in defining business requirements of lnformation Technology (lT) projects/programs of the BlR, in coordination with the lnformation Systems Group; 2. Recommends tax legislations, regulations and other revgnue issuances for the improvement of tax administration relative to operations affecting assessment, collection and taxpayer/client support service; 3. Acts as principal adviser to the Commissioner on matters pertaining to standards of operations for the enforcement and administration of the NIRC, assessment, collection and customer/taxpayer assistance fu nctions ; 4. Administers and monitors the implementation of revenue rules and regulations to ensure improved assessment, collection and taxpayer assistance functions; 5. Exercises functional jurisdiction over all National and Regional offices involved in assessment, collection and taxpayer/client support functions; 6. Manages the year-round tax campaigns in the National, Regional and District Offices; 7. Represents the Commissioner as spokesperson for the BlR, as may be required, with wotihtheirnEitxsefcuuntcivteionOaflficjuesr,isthde iScetniaoteu/Cfongress and other public fora on ,t:rt !{

1 4tit b, f 7f tttzl 4'l'* 8. Administers the operational aspect of information system and recommends enhancements thereto, if necessary; 9. Approves and/or takes appropriate action on reports, documents and other forwarded by offices under its jurisdiction, as needed; 10. Reviews, approves and signs reports & documents relating to the utilization of Tax Credit Certificate (TCC) thru the issuance of a Tax Debit Memo (TDM), Revalidated TCC and Memorandum of Approval for TCC Cash Conversion processed by the Collection Service thru the Miscellaneous Operations Monitoring Division; 11. Reviews, approves and signs reports & documents relating to the grant of tax crediUrefund evaluated by the Assessment Service thru the Tax Audit Review Division and VAT Credit Audit Division; 12. Provides the Commissioner timely and accurate information regarding internal revenue tax collections and other operational matters; 13. Reviews and recommends and/or approves all reports and other actions of all Services under its jurisdiction; 14. Consolidates and approves all reports of all Services under its jurisdiction for submission to the offices concerned; and 15. Performs other functions as may be assigned. B. Office of the Deputy Commissioner for Legal Group 1. Assists the Commissioner in the preparation and interpretation of revenue laws, implementing regulations/issuances, decisions on administrative protests involving questions of law and claims for tax crediUrefunds of taxes erroneously paid, litigation and prosecution matters, tax treaties, tr> international tax policies and agreements and other legal matters, GadZ.rtVr':.-tIJ Eh| R5 o= bl- preliminary/fact finding investigation and prosecution of cases filed against HTF 0=a revenue personnel pursuant to existing rules and regulation statutes o(f'f) h(l including generaldirections in defining business requirements of technology- .= rrl enabled projects/programs of BIR as well as exercise supervision and '?- I'J- provides policy guidance and operational directions to all staff services under ttl the Legal Group; )V 2. Reviews for the Commissioner's approval, alldecisions, rulings and opinions on legal questions which are of first impression; 3. lnterprets internal revenue laws-and regulations as well as issue opinions and rulings that are covefed by established precedents; 4. Acts as principal adviser to the Commissioner on legal matters, claims for tax crediUrefund of taxes erroneously paid, tax treaties, and formal investigation/hearing of administrative cases filed against BIR employees; 5. Acts on protest and/or appeals of taxpayers relative to tax assessments involving questions of law and/or fact on cases falling under its jurisdiction; r$r

! 1l 6. Reviews and approves all tax treaty interpretations and tax treaty relief applications; 7. Oversees the development and investigation of tax cases including those under the Run After Tax Evaders (RATE) Program; 8. lnstitutes civil actions involving internal revenue cases and verify petitions for review and certify against forum shopping in cases of appeal from adverse court decisions, except when, in the opinion of the Deputy Commissioner, the appeal should be acted upon by the Commissioner; L Approves liaison activities with other intelligence, police and investigative agencies requested by the Enforcement and Advocacy Service for the conduct of arrest, raids and seizures; 10. Oversees the implementation of the anti-corruption program under the lntegrity Development Action Plan (IDAP); 11. Represents the Commissioner as spokesperson for the BIR as may be required with other Executive Offices, the Senate/Congress and other public fora on the areas within its functionaljurisdiction; 12. Reviews and recommends reverrue regulations and other issuances in order to carry out the objectives and functions of the BIR; 13. Exercises functional supervision over activities relating to legal, investigative H^ and enforcement function of the Legal Divisions and Regional lnvestigation ..- r Divisions of the Regional Offices; )l Z\-lZ -d ttr V,trl. 2:g'-. aI x. 14. Monitors the regular update of the Legal lnformation System; ,lyFe l {J tr, *3 =,-'l 15. Reviews and recommends andior approves all reports and other actions of uf-- all Services under its jurisdiction; Ztr Fl-l ; {F".1 -S l.t tlr *t s ar{ arr i.* ?'i x. I t-'l l trD rx 16. Consolidates and approves all reports of Services under its jurisdiction for 3 \:l L.^. +i E submission to the offices concerned; and C) {l ui o( 17. Performs other functions as may be assigned. C. Office of the Deputy Commissioniir for lnformation Systems Group 1. Assists the Commissioner in the formulation of strategies, policies and programs relative to BIR lnformation and Communication Technology (lCT) Systems and in the supervision and control over all the staff services under the lnformation Systems Group including the Revenue Data Centers; 2. Maps but the ICT strategls, policies and programs of the Bureau; 3. Sets the strategic directions in the development of ICT applications/systems, upgrade of ICT infrastructure and sustainability of ICT operations of the Bureau; (f \[,

t,' r \. t ., I 4. Manages and monitors the development and maintenance of in-house applications to ensure continuous operation of the systems; 5. Acts as the principal adviser to the Commissioner on the planning, management and operation of all BIR lnformation Systems and lcT resources; 6. Oversees the technological infrastructure and overall operation of all lnformation Systems linking the National Office and the Revenue Data Centers and all linkages with external agencies; 7. Provides generaldirection on the following: a. Management of ICT projects for outsourcing and ensure integration of existing lnformation Systems and ICT acquisitions; and b. Preparation of the lnformation Systems Strategic Plan and other ICT- related reports as required by other National Government Agencies (NGAs). 8. Provides technical support for alltechnology-enabled projects and programs of BIR; 9. Provides timely and accurate system-generated reports for top management decision-making; dll F.3Fa 10. Represents the Commissioner as spokesperson for the BIR as may be F i;:Ei o Ypi=a required with other Executive Offices, the Senate/Congress and other public Cty\ fora on ICT/lCT-related matters/concerns; 11. Reviews and recommends andlor approves all reports and other actions of all Services under its jurisdiction; 12. Consolidates and approves all reports of all Services under its jurisdiction for submission to the offices concerned; and 13. Performs other functions as may be assigned. D. Office of the Deputy Gommissioner for Resource Management Group 1. Assists the Commissioner in the formulation of programs and standards concerning personnel in the areas of career management, performance evaluation, employee's welfare, training, budgeting & accounting of disbursements, procurement, accountable forms, records & property management, building and facilities maintenance and other general services including general directions in defining the business requirements of technology-enabled projects/programs of BIR and in the supervision and control of the Services and staff under the Resource Management Group; 2. Acts as the principal adviser to the Commissioner on Bureau's human resources, financial and administrative matters; ,f

t, il* I 3. Takes charge of the Bureau's personnel administration, training, budgeting, accounting, property and records management, printing and reproduction, procurement, facilities management, logistical support and accountable forms; 4. Oversees the operations of the human resource information system, financial management information system and other financial systems specifically on the requirements for process improvement; 5. Represents the Commissioner as spokesperson for the BIR as may be required with other Executive Offices, the Senate/Congress and other public fora on the areas within its functionaljurisdiction; 6. Exercises functional supervisions over activities relating to personnel administration, human resource management, procurement and accountable forms of theAdministration and Human Resource Management Division of the Regional Offices; 7. Reviews and recommends and/or approves all reports and other actions of all Services under its jurisdiction; 8. Consolidates and approves all reports of all Services under its jurisdiction for submission to the offices concerned; and 9. Performs other functions as may be assigned. lv. REPEALING CLAUSE: All issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. V. EFFECTlVITY: Appro This Order shall take effect immediately. F CAESAR R. DULAY Commissioner of lnternal Revenue 0?"4 j0u c ILOS G. DoruilycE S ecret6Lv ?i'1fi?nce B-2 BUR EAU OF INTERNAL REVE NIJE Tm- m) zult lvl AR ll' o%o 1}N 11[J_le"'u R EC T:i RDS D iViS iu