The BIR Programs and ProjectsRochelle D. Apatan

MAEd E.A.

2016-2020 BIR PRIORITY PROGRAMS

• Strengthening of the Bureau’s imposition of prescribed administrative sanctions of suspending the business operations and temporarily closing of business establishments for non-compliance with essential requirements of value-added tax(VAT).

Oplan Kandado Program

R A T E ProgramRun Against Tax Evaders

Tax Evasion is the illegal evasion of taxes by individuals, corporations, and trusts. Tax evasion often entails taxpayers deliberately misrepresenting the true state of their affairs to the tax authorities to reduce their tax liability and includes dishonest tax reporting, such as declaring less income, profits or gains than the amounts actually earned, or overstating deductions.Objectives of RATE Programa) Generate maximum different effect on the taxpaying public by

impressing the fact that tax evasion is a crime and violators will be caught and punished:

b) Enhance voluntary compliance among taxpayers ; andc) Promote the confidence of the public in the tax system

The BIR's High-profile Targets In RATE Program 2015

Enhanced Taxpayer Identification Number (TIN) Card

• It aims to replace paper TIN Card to a Polyvinyl Chloride (PVC) type card and issue Near Field Communication (NFC) TIN card for senior citizens as requirement for VAT exemption.

Exchange of Information (EOI) Program Implementation of the Foreign Account Tax Compliance

Act (FATCA)• This project aims to comply with the Intergovernmental Agreement in

implementing FATCA requirements and to enable/automate the exchange of information with other countries in determining cross-border tax fraud and evasion.

• The successful exchange of information process is built on three pillars: availability of information, access to information and the ability to exchange information.

Enhancement Of Electronic Certificate Authorizing Registration (eCAR) System [Formerly On-line System For

Transfers Tax Transactions (OST3)] • . eCAR System is a web-based application that process transfer of ownership of

real and/or personal properties. Details of transaction are encoded into the system and electronic CAR with barcode is then generated and issued to the taxpayer

Taxpayer Registration Information Update (TRIU

• Pursuant to Section 236 of the National Internal Revenue Code, any registered taxpayer shall, whenever applicable, update his registration information with the Revenue District Office where he is registered, specifying therein any change in tax type and other taxpayer details (i.e. change in registered activities/line of industry, change in registered name/ trade name and change in accounting period).

Online Application and Processing of Tax Clearance For Bidding Purposes

• This shall cover the development of an online web based system that will facilitate the filing of the application of Tax Clearance, as well as the automated processing of the same. The system shall have interface with the Accounts Receivable Management System (ARMS).

Geographical Information System (GIS) • This system will provide data and location intelligence to valuation

and taxation functions as well as the visualization of information gathered from Registration, eSales, zonal evaluation and collection.

Workflow Management System • To immediately track and monitor documents through paperless

environment. Included in this project is the establishment of a centralized receiving office/unit from the National, Regional and District Offices

Asset Information Management Program (AIM-P) Phase 2• To include the build-up of taxpayers’ database management system of

asset-related and other relevant information from processed Tax Amnesty Returns (TARs), Statement of Assets, Liabilities and Net worths (SALNs), Third Party Information (TPI) and other existing internal information within the BIR.

Automated Internal Revenue Allotment (IRA) Computation • The development of the Automated Internal Revenue Allotment

Computation System (AIRACS) is intended to automate the computations of the shares of the Local Revenue Government Unit (LGUs) and other government Accounting agencies-beneficiaries from the internal revenue tax Division collections on a per office, barangay, municipality/city and/or province basis, as the case may be.

Enhanced Mobile Revenue Collection Officers System (MRCOS) V.2• The existing downloadable mobile application system will be

enhanced to maximize the features of MRCOS in order to cater to a broad range of mobile devices.

Collection Reconciliation System (CRS• This web-based system will facilitate the reconciliation of tax

collection data from BIR, Bangko Sentral ng Pilipinas and Bureau of Treasury, and to improve the reporting requirements of BIR for policy making purposes.

Use of Credit/Debit and Prepaid Cards as an Alternative Mode of Payment of Taxes • Implementation of credit/debit and prepaid cards as alternative mode

of payment of taxes in order to provide ease and convenience to taxpayers in paying their tax liabilities.

Online System Accreditation of Importers and Custom Brokers • The development of the electronic Accreditation of Importers and

Custom Brokers (eAICB) System is intended to make the accreditation of importers and customs brokers faster, more efficient, and more convenient for the taxpayers due to improved processes, thereby improving taxpayer satisfaction and compliance.

Electronic Official Registry Book(eORB)• An automated facility on excise products that shall allow the

manufacturers of excisable products to electronically submit the ORBs. The system shall be able to monitor the submission and check entries to uncover discrepancies on declarations of the Official Registry Book of business involved in tobacco, and alcohol products.

Internal Revenue Stamps Integrated System(IRSIS) For Distilled Spirits And Wine

• A web-based application that will manage the ordering, production, distribution, affixing and tracking as well as provisions of security features in the revenue stamps for distilled spirits and wines. Its primary objective is to ensure the collection of correct excise taxes on alcohol products.

The eRegistration System is a web application of various taxpayer registration services including TIN Issuance, Payment of Registration Fee and Generation of Certificate of Registration

Electronic Filing and Payment System is the electronic processing and transmission of tax return information including attachments, and taxes due thereon to the government made over to the internet through the BIR website.IRSIS is a web-based application that manages the ordering, production, distribution, affixing and tracking as well as provision of security features in the revenue stamps

• eSubmission is developed to enable the taxpayer to submit their Monthly Alphalist of Payees(MAP) and Summary Alphalist of Withholding Tax(SAWT), Summary List of Sales, Purchases and Importations(SLSPI) attachments electronically via e-mail/web facility. 

• eAccReg is an online accreditation, registration and use of CRM/POS machines and/or other business machines generating receipts/invoices.

• eSales is the process of reporting the gross monthly sales of taxpayers engaged in business using Cash Register Machine (CRM), Point of Sale (POS) System and Other Sales Machines (OSM) or any other similar devices through different channels.

• Electronic Official Register Book - Excise Tax System to improve taxpayer's compliance as well as the oversight functions of the BIR for products and articles subject to Excise Tax.(eORB Tobacco System)

• The Electronic Documentary Stamp Tax (eDST) System is a web-based system that allows taxpayers to imprint/affix secured documentary stamps on taxable documents.

• The Electronic Bureau of Internal Revenue Forms (eBIRForms) was developed primarily to provide taxpayers with an alternative mode of preparing and filing tax returns that is easier and more convenient.

• e-Complaint is intended to enable taxpayers to report complaints against erring BIR employees.

THANK YOU &

GOD BLESS!!!Rochelle D. Apatan

Teacher IILibaba ES/Iba District