RDAO No. 84-2025 — Designates the Deputy Commissioner for the Strategic Reform Group to supervise the services specified in the Order

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building December 1.2025 PILIPINAS BAGONG

REVENUE DELEGATION AUTHORITY ORDER NO.0 8 4 2 0 2 5

In order to improve coordination, strengthen internal controls, and ensure proper oversight of the operations of the Large Taxpayers Service (LTS), Planning and

(PMIS), and as the exigencies of the service so require, ATTY. MARISSA O. CABREROS Management Service (PMS), and Project Management and Implementation Service Deputy Commissioner for the Strategic Reforms Group (DCIR-SRG) shall exercise supervisory authority over these services.

to the continuing control and supervisory authority of the Commissioner of Internal Revenue (CIR): Accordingly, the DCIR-SRG is authorized to perform the following functions subject

1. To review all communications, reports, and documents that require the approval or A.Large Taxpayer Service (LTS) signature of the CIR; 2.To review all Memorandum Requests for the issuance of Letters of Authority (LOAs) or Mission Orders (MOs). Only Memorandum Requests that have been approved by the CIR may be issued the corresponding LOA or MO by the Assistant Commissioner

3. To review all Memorandum Requests for the issuance of Final Decision on Disputed for the Large Taxpayers Service;

Assessments (FDDA prior to endorsement for approval by the Office of the CIR (OCIR), ensuring that each request is justified, properly documented, and free from irregularities; 4 To require the submission of reports, post-reporting documents, progress updates, or

any other information necessary to monitor the implementation and results of actions

5. To conduct, or cause the conduct of, post-audit or post-evaluation of selected LTS involving large taxpayers, and to ensure alignment with collection targets and operational integrity:

6. To review applications for compromise and abatement originating from the LTS prior measures or policy enhancements based on objective findings; cases, actions, or processes, and to recommend to the CIR appropriate corrective

7. To convene regular meetings with LTS officials and personnel as may be necessary to to their transmittal to the OCIR;

8 To coordinate with other offices and to issue directives, upon approval of the CIR, as ensure proper coordination, alignment of actions, and effective implementation of policies and directives;

9.Perform other functions as may be directed by the CIR. may be necessary to carry out the supervisory, review, monitoring, and evaluative functions of the DCIR-SRG in relation to LTS operations; and

@ BUREAU OF INTERNAL REVENUE F ORDSMANA SEMENT DIVISION

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Dili Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph qud2EC cly6 2025 VN

BY: ADMINUNIT-1 TIME: 4:2ifm

C) RECORD'S MANAGEMENTNESYOUN GACL

DEC 16 2025

B.Planning and Management Service (PMS) B ADMIN UNIT TIME: 4:21 Pm 1 To review all communications, reports, and documents that require the approval or

2 To exercise strategic oversight, provide policy direction, and monitor performance to signature of the CIR;

ensure that operations are aligned with the BIR's strategic objectives, modernization initiatives, and principles of transparency, efficiency, and accountability: 3. To oversee the formulation, implementation, and monitoring of strategic and

4. To review and endorse all proposed revenue issuances relative to the functions of the 5. To review, recommend, and approve policies, work programs, standards, guidelines. 6 To ensure compliance with government-wide planning and reporting requirements, BIR; operational plans, accomplishment reports, performance targets, and programs of the PMS; and procedures formulated by the PMS, including forms and reports related to planning. monitoring, and evaluation;

7. To convene regular meetings with PMS officials and personnel as may be necessary to ensure proper coordination, alignment of actions, and effective implementation of including coordination with the Department of Finance and other oversight agencies;

8. To coordinate with other offices and to issue directives, upon approval of the CIR, as policies and directives;

9.Perform other functions as may be directed by the CIR. may be necessary to carry out the supervisory, review, monitoring, and evaluative functions of the DCIR-SRG in relation to PMS operations; and

1. To review all communications, reports, and documents that require the approval or 2 C.Project Management and Implementation Service (PMIS) To serve as the central authority responsible for the formulation, coordination, and signature of the CIR;

oversight of tax administration reform initiatives under the BIR's modernization

3. To establish a risk management framework for reform projects, including identification. 4 To issue policies and operational directions to PMIS and all divisions under its assessment, and mitigation of risks, and ensure compliance with applicable laws, regulations, and internal policies; program;

5 Consolidate and prepare prescribed reports for submission to the OCIR and other supervision and review reports and actions for compliance and quality:

6. To convene regular meetings with PMIS officials and personnel as may be necessary to government agencies, and ensure proper documentation of all reform initiatives;

To coordinate with other offices and to issue directives, upon approval of the CIR, as policies and directives; ensure proper coordination, alignment of actions, and effective implementation of

8.Perform other functions as may be directed by the CIR. may be necessary to carry out the supervisory, review, monitoring, and evaluative functions of the DCIR-SRG in relation to PMIS operations; and

In addition, the DCIR-SRG may recommend to the CIR projects, policy improvements, and

initiatives of the BIR in relation to the LTS, PMS, and PMIS. The DCIR-SRG is further other actions necessary to enhance the operations, internal controls, systems, and enforcement

authorized to perform such other acts as may be necessary for the effective implementation of this Order, subject to existing laws, rules, and regulations.

The authorities granted under this Order shall be exercised subject to the continuing control and supervisory authority of the CIR.

This Order shall take effect immediately.

CHARLITO MARTIN R. MENDOZ

Commissioner of Internal Revente

BUREAU OF INTERNALREVENUE RECORDS MANAGEMENT DIVISION

A

DEC 1 6 2025

BY ADMIN UNIT.1 S TIME H: 2iPm