About the Cover

At the heart of the Bureau of Internal Revenue’s (BIR’s) Annual Report stands an iconic image—the
resplendent BIR National building, a testament to fiscal responsibility and national development. This
architectural centerpiece not only represents the headquarters of the BIR but also symbolizes its
profound impact on society’s economic stability and equitable governance.

Moreover, the BIR building serves as a poignant reminder of the bureau’s integral role in national
governance. Within its walls, policies are formulated, regulations are enforced, and initiatives are
launched to enhance tax compliance and efficiency. This institutional framework fosters a fair
tax environment that supports business growth, stimulates investment, and ensures the equitable
distribution of tax burdens among all Filipinos.

Surrounding the BIR National Office are dynamic triangular shapes in the colors of the Philippine flag-

ANNUAL REPORT
blue, red and yellow. These shapes represent strength, determination, and resilience, reflecting thee
indomitable spirit of our nation as we face challenges head-on and work together towards a brighter
future.

As you navigate through the financial insights and operational milestones captured in this annual

2023
report, you will gain a deeper appreciation for the BIR’s significant contributions to Philippine society.
Through its diligent oversight and strategic initiatives, the BIR continues to uphold the highest
standards of integrity and accountability.

As we explore the complexities of our times, let this cover serve as a beacon of hope and inspiration—a
testament to the unwavering spirit of the Filipino people and the enduring commitment of the BIR to
BUREAU OF INTERNAL REVENUE serve as a partner in nation-building.
 Message of the
Table Of Contents Secretary of Finance
I commend the Bureau of Internal Revenue (BIR) for its remarkable performance in 2023. Despite the
02 Message of the Secretary of Finance challenging global economy, the BIR has helped the Philippines build fiscal stability and resilience and
finance its ambitious development agenda, as outlined in the Philippine Development Plan 2023-2028.
03 Message of the Commissioner of
Internal Revenue Under the able leadership of Commissioner Romeo Lumagui Jr., the BIR has revolutionized the efficient
and effective collection of taxes by putting the taxpayer experience at the center of public service.
05 Management Committee
The agency’s renewed emphasis on tax compliance, tax enforcement, and digitalization efforts have
resulted in improved collection performance, streamlined tax processes, and greater confidence in
07 BIR Strategy Road Map
the government’s tax system.
08 Mandate
The BIR’s Run After Fake Transactions (RAFT) Program, Run After Tax Evaders (RATE) Program,
08 Strategic Statements and Oplan Kandado Program have been instrumental in fighting illicit operations, initiating legal
proceedings, and recovering significant tax liabilities from erring businesses and individuals. These
09 BIR Collection Performance programs are vital in establishing a fair and equitable tax system that benefits all Filipinos.

a. Overall Collection Performance Furthermore, through its Digital Transformation (DX) Program, the BIR has made significant progress
in ensuring efficient public service delivery. Digital solutions like the Online
b. Collection by Implementing Office Registration and Update System (ORUS), Project 230X, Online Tax Clearance,
Electronic Invoicing/Receipting and Sales Reporting System (EIS),
c. Collection by Major Tax Type Enhancement of One-Time Transaction (ONETT) System, Optimized
Chatbot Revie, Enhanced Digital Queueing System, and E-Appointment
17 Major Accomplishments
services have provided taxpayers with accessible and user-friendly tools
for tax compliance while improving the Bureau’s collection efficiency.
a. Taxpayer Service Program

b. Audit and Enforcement Program Moving forward, I encourage the BIR to build on its successes by vigorously
implementing its enforcement activities, maintaining high standards of
c. Administration and Support Services Program integrity and professionalism, and pursuing innovative digitalization
initiatives to further enhance the taxpayer experience and bring tax
d. Transparency and Integrity Program collection efficiency to greater heights.

e. BIR Digital Transformation (DX) Program

f. Other Programs/ Activities/ Projects

51 Administrative Matters
a. Enhanced Procurement Process

b. Personnel Complement
Benjamin E. Diokno
Secretary of Finance
c. Cost of Operations

d. Statement of Financial Position

58 Tax Statistics

66 Regional Highlights

89 Officials

1 Bureau of Internal Revenue Annual Report 2023 2

 Message of the Taxpayer service, however, was also at the forefront of our

Commissioner of accomplishments, and I take special pride in the fact that 2023
saw even more Bureau offices successfully hurdle the ISO

Internal Revenue
Certification process for Business Registration. Nor would any
review of our accomplishments be complete without a mention
of our Digital Transformation (DX) Program, which is continuing
apace and is a testament to our commitment to transform the
Bureau into a 21st Century public service institution. The Bureau
What a difference a year makes! is currently implementing fourteen (14) projects under the DX
Program, and we are confident that they will truly enhance
The year 2023 saw the Bureau’s first full year of work without the constraints of not only taxpayer compliance levels, but more importantly the
the pandemic lockdowns, and it was certainly a year of many achievements. More overall productivity of the revenue service.
importantly, it was a year of “firsts” for the BIR, and a time for the exploration of new
approaches in the performance of our responsibilities. All these, and many other accomplishments, are recorded in
the 2023 Annual Report. It is my hope that those who will read
I am especially gratified that the Bureau was able to collect ₱2.517 Trillion in 2023, the Report, will discern in the facts and figures contained in its
enabling us to exceed our 2022 collection performance by 7.76%. This is a testament pages the determination and commitment of the entire Revenue
not only to our recovering economy, but more importantly, to the public’s positive Family to fulfill – no matter the challenges – the aspirations of
response to the Bureau’s efforts to improve taxpayer services and enforce our tax laws. tax administration, and to provide our people with the means to
build, and sustain, a future of peace and plenty.
By and large, it was our campaign against illicit trade and illegal transactions that
won the attention of the public. Of particular significance are the achievements of our Mabuhay ang BIR, at Mabuhay ang Bagong Pilipinas!
newest flagship endeavor, the Run After Fake Transactions (RAFT) Program, the first
of its kind in the Bureau’s history, through which we pursue and prosecute the buyers,
sellers and accounting professionals involved in the production and distribution of fake
receipts, one of the more insidious tax evasion schemes now in practice. Another “first”
– the series of nationwide raids of illicit traders of tobacco and alcohol products over the Romeo D. Lumagui, Jr.
first half of the year, which were eventually expanded to include sweetened beverages Commisioner of Internal Revenue
and perfumes – served as a stern warning that the Bureau will use every means at its
disposal in the campaign against illicit trade.

Closely allied to our efforts against illicit trade and tax evasion are our endeavors to
uphold integrity and discipline in the revenue service, which in 2023 saw the removal of
twenty-six (26) erring revenue employees, for offenses ranging from grave misconduct
and serious dishonesty, to the falsification of official documents and gross neglect of
duty; and the suspension of two (2) other erring revenuers for less serious offenses.
The fate of all twenty-eight (28) revenuers ultimately sends the message that a person
has no business working for the BIR if he or she fails to meet our standards for Integrity
and Professionalism.

3 Bureau of Internal Revenue Annual Report 2023 4

 Management Committee

Romeo D. Lumagui, Jr. Marissa O. Cabreros Maridur V. Rosario Ma. Rosario Charo G. Teresita M. Angeles
Commisioner of Internal Revenue Deputy Commissioner Deputy Commissioner Enriquez-Curiba Deputy Commissioner
Legal Group Operations Group Deputy Commissioner Resource Management Group
Information Systems Group

5 Bureau of Internal Revenue Annual Report 2023 6

 Mandate
The Bureau of Internal Revenue shall be under the supervision and control of the Department

BIR Strategy Road Map

of Finance and its powers and duties shall comprehend the assessment and collection of
all national internal revenue taxes, fees, and charges, and the enforcement of all forfeitures,
penalties, and fines connected therewith, including the execution of judgments in all cases
decided in its favor by the Court of Tax Appeals and the ordinary courts. The Bureau shall
give effect to and administer the supervisory and police powers conferred to it by this
SERVICE GOVERNANCE FINANCE Code or other laws. (Sec. 2 of the National Internal Revenue Code of 1997, as amended)
REVENUE

1. Attained Collection
Targets and Sustained
Collection Growth

R Strategic Statements
TAXPAYERS

2. Improved Taxpayer
E
Satisfaction and E
Compliance
N
MISSION
G
I We collect taxes through just enforcement of tax laws for
3. Strengthen Good nation-building and the upliftment of the lives of Filipinos.
Governance
N
E
PROCESS

5. Build and Deploy

E
4. Improve Assistance Contemporary R VISION
and Enforcement Information
Processes Technology Systems, I The Bureau of Internal Revenue is an institution of service
Processes and Tools
N excellence and integrity.
G
CORE VALUES
ORGANIZATION

God-fearing, Accountability, Innovativeness, Integrity,

6. Improve Integrity,
Competence, 7. Optimize Competency, Transparency, Patriotism
Professionalism, and Management of
Satisfaction of Human Resources
Resources

GUIDING PRINCIPLE
“Service Excellence with Integrity and Professionalism”

7 Bureau of Internal Revenue Annual Report 2023 8

 Overall Collection
Performance
The Bureau of Internal Revenue (BIR) yielded ₱2.53 Trillion revenues in CY 2023. After deducting
the ₱8.41 Billion tax refund, this amount stood at ₱2.52 Trillion with ₱181.31 Billion or 7.76 percent
increase over the prior year’s collection of ₱2.34 Trillion. It posted a shortfall of ₱122.19 Billion
or 4.63 percent compared to the target revenue of ₱2.64 Trillion.

2022 Collection ₱2.34T BIR generated revenues

of ₱2.52T in CY 2023,
recording a collection growth
2023 Collection ₱2.52T of 7.76% from that of the prior
year. It achieved a goal
attainment rate of 95.37%.
2023 Goal ₱2.64T

The Bureau’s sustained efforts in implementing its mandate to collect taxes through just enforcement
of tax laws, which are well reflected in its successful execution of priority programs
such as Run After Tax Evaders Program, Oplan Kandado, Broadening of Tax Base, Expansion of ISO
Certification for Business Registration Process, Tax Amnesty Program, Run After Fake Transactions,
and Digital Transformation Program, led to its notable collection performance for CY 2023.

BIR COLLECTION
The nominal Gross Domestic Product of the Philippines and the revenue collection (net of tax refund)
of the Bureau both expanded in CY 2023, showing upticks of 10.40 percent and 7.76 percent, respectively.
As a result, the BIR’s tax effort for the year reached 10.35 percent.

PERFORMANCE 11.15%

10.87%
10.70% 10.71%
10.60%

10.28%
10.69%
10.35%
10.11% 10.36%

BIR hit a tax effort of 10.35% for CY 2023.

2014 2015 2016 2017 2018 2019 2020 2021 2022 2023

9 Bureau of Internal Revenue Annual Report 2023 10

 Collection by Implementing Office
Large Taxpayers Service (LTS) was the Bureau’s foremost source of revenues, covering 62.27 percent
In CY 2023, BIR collections accounted for 73.40 percent of the ₱3.43 Trillion National
of the total with its ₱1.52 Trillion collections. Revenue Regions 8B-South National Capital Region (NCR),
Government tax revenues. Collections made by the Bureau of Customs (BOC) and other
8A-Makati City, and 7B-East NCR followed LTS with ₱140.60 Billion or 5.76 percent, ₱132.06 Billion
government agencies covered the remaining ₱0.88 Trillion or 25.75 percent and ₱0.03 Trillion
or 5.41 percent and ₱96.49 Billion or 3.95 percent of the total revenues from BIR Operations,
or 0.85 percent, respectively.
respectively. The other implementing offices generated the remaining ₱552.53 Billion or 22.61 percent.

0.85% 22.61%
Huge part of the CY 2023 Collection
BIR contributed the largest from BIR Operations came from
portion to the National the Large Taxpayers Service,
Other Government Government Tax Revenues Other Regions with ₱1.52T or 62.27%
Agencies in CY 2023, bringing ₱552.53B collection share.
₱0.03T in ₱2.52T or 73.40%
of the total.

73.40% 62.27%
3.95%
BIR Collections Large Taxpayers
₱2.52T Service
₱1,520.84B
25.75% RR 7B-East NCR
₱96.49B
BOC Collections
₱0.88T

5.76%
5.41% RR 8B-South NCR
₱140.60B
RR 8A-Makati City
Majority of the CY 2023 BIR revenues were collected through Voluntary Payments, ₱132.06B
with ₱2.45 Trillion or 97.20 percent of the total collection. The rest of the revenues
were accumulated through Preliminary/Final Assessments and Delinquent Accounts, with shares
of ₱0.06 Trillion or 2.58 percent and ₱0.01 Trillion or 0.22 percent, respectively.
LTS brought in the largest portions of BIR collection for all major tax types. It produced bulk
(99.57 percent) of the Bureau’s excise tax collections. It also posted significant shares of 69.15 percent
for percentage taxes and 63.54 percent for other taxes.

BIR collected a large chunk

of its revenues for CY 2023
2.58% Regional Offices contributed 47.22 percent and 43.32 percent of BIR’s collections from value-added tax
from Voluntary Payments, Preliminary/Final Assessments and income taxes, respectively.
which had 97.20% share ₱0.06T
to the total collection.
56.68%
Income Taxes 43.32%

97.20% 0.22% Value-Added Tax

52.78%
47.22% Large Taxpayers Service generated
Voluntary Payments Delinquent Accounts the majority of CY 2023 BIR collection
₱2.45T ₱0.01T 99.57% for all major tax types.
Excise Taxes 0.43%
Regional Offices had considerable shares
of 43.32% on income taxes, and 47.22%
63.54% on value-added tax.
Other Taxes 36.46%

69.15% Large Taxpayers Service

Percentage Taxes 30.85%
Revenue Regions

11 Bureau of Internal Revenue Annual Report 2023 12

 Collection by Major Tax Type Income Taxes
Taxes on net income and profit/income taxes, which amounted to ₱1,404.24 Billion, Income taxes collection accumulated to ₱1,404.24 Billion as of December 2023. It exceeded
were the top source of CY 2023 BIR revenues. These accounted for 55.79 percent of the total the previous year’s collection of ₱1,237.18 Billion by ₱167.07 Billion or 13.50 percent and the revenue
collection. Value-added tax and excise taxes followed as the next leading revenue sources, target of ₱1,397.52 Billion by ₱6.72 Billion or 0.48 percent. The positive collection performance was due
with ₱475.24 Billion or 18.88 percent and ₱292.98 Billion or 11.64 percent shares, respectively. to the following:
• Higher level of compliance due to strategic BIR programs on audit and monitoring;
• Increased demand for goods and services in Hotel and Restaurant industry as more tourists arrived
5.13% this year;
Income taxes were the main source
Percentage Taxes of the Bureau’s CY 2023 revenues,
₱129.08B
• Higher interest rates brought about by the change in monetary policy and higher foreign exchange
with ₱1,404.24B or 55.79%
share to the total. rates for foreign currency-denominated loans; and
• Greater volume of savings deposit and time deposit resulting to higher interest payments
as the economy progresses and people are becoming more aware of the importance of investing.
8.56%
Other Taxes
₱215.44B
55.79% Value-Added Tax
Income Taxes
₱1,404.24B For CY 2023, value-added tax revenue totaled ₱475.24 Billion. It dropped by ₱0.90 Billion or 0.19 percent
compared to the ₱476.14 Billion collection last year. Moreover, it fell short of its target of ₱538.13 Billion
by ₱62.89 Billion or 11.69 percent. The decreased collection was influenced by the following:
• Higher input tax claimed by taxpayers in the following industries:
11.64% ० Electricity – attributable to improvements done on the newly acquired plant of a major power

Excise Taxes 18.88% company;

₱292.98B ० Manufacturing – due to the increase in purchases of domestic goods; and
Value-Added Tax
₱475.24B ० Financial intermediaries – resulting from the application of excess input tax carry over
from previous period;
• Lower collection due to lesser programs and completion of projects under the Public Administration
Collections from income taxes, percentage taxes, and other taxes grew this year compared and Defense industry this year compared to last;
to the previous year. Income taxes and percentage taxes likewise exceeded their respective • Decline in warehouse leasing of a major taxpayer in the Real Estate industry caused by lower average
goals for CY 2023. occupancy during the year;
• Lesser product output resulting from higher inflation rate and input costs of a manufacturing
company; and
₱1,237.18B
• Shift in value-added tax collection from monthly to quarterly payment effective January 01, 2023,
Income Taxes ₱1,404.24B
₱1,397.52B pursuant to Section 37 of Republic Act (RA) No. 10963 or the “Tax Reform for Acceleration
and Inclusion Law”, amending Section 114(A) of the National Internal Revenue Code of 1997,
₱476.14B
Value-Added Tax ₱475.24B
as amended.
₱538.13B
₱312.20B
Excise Taxes ₱292.98B
Goals for income taxes
₱336.09B and percentage taxes
were surpassed in CY 2023.
₱204.17B
Other Taxes ₱215.44B
₱242.78B

₱105.99B CY 2022 Collection

Percentage Taxes ₱129.08B CY 2023 Collection
₱124.65B CY 2023 Goal

13 Bureau of Internal Revenue Annual Report 2023 14

 Percentage Taxes
Collection from percentage taxes reached ₱129.08 Billion from January to December 2023. • Sweetened beverages consumers also shifted to healthier beverage
With this, the previous year’s collection of ₱105.99 Billion was surpassed by ₱23.09 Billion or 21.78 percent. alternatives amid inflation and economic challenges, and the government’s
In addition, the revenue goal of ₱124.65 Billion was overtopped by ₱4.43 Billion or 3.56 percent. heightened campaign against the consumption of sugar, a principal
This could be attributed to the following: ingredient of sweetened beverages, because of the worsening incidence
• Higher monthly gross tax receipts resulting from the rise in trading gains and from the stabilization rate of obesity and other related diseases;
of global financial market; • Since major industry players of petroleum products have resorted to importations,
• Increase in interest income, commissions and discounts from lending activities due to more loans excise tax payments were shifted to the Bureau of Customs, which adversely affected
granted; the excise tax collection of the BIR. Collections for the year came only from the imposition
• More availment of insurance packages due to strong economic growth; of administrative penalties for non-submission of Official Register Book, deposit to avail
• More settlements of deficiency taxes this year; of the Product Replenishment (Exports) using Form No. 0605, or collection from deficiency
• Higher demand and availment of recreational, cultural and sporting activities as the pandemic tax assessments;
gradually wanes off; • Decline in excise taxes collection due to the depletion of mineral lands relative to five (5)
• Growth in the number of transactions of winning horses and jockeys, boosted by the full reopening major taxpayers of mineral products;
of the economy, which contributed to the increase in remittance of withholding tax payments; • Reduced demand for Philippine nickel due to the emergence of a neighboring Southeast
• Increase in collection due to the newly launched radio stations; and Asian country as a major competitor and top producer of nickel in the world; and
• Percentage tax rate of 1 percent reverted to 3 percent effective July 01, 2023, pursuant to Section 13 • Increasing dominance of imported vehicles in the market that harmed the automobile
of RA No. 11534, otherwise known as the “Corporate Recovery and Tax Incentives for Enterprises Act”. industry.

Excise Taxes Other Taxes

A total of ₱292.98 Billion excise taxes were collected in CY 2023. It declined by ₱19.21 Billion Other taxes collection from January to December 2023 amounted to ₱215.44 Billion.
or 6.15 percent from the ₱312.20 Billion collection in the previous year. It was also deficient by ₱43.11 Billion It improved by ₱11.27 Billion or 5.52 percent compared to the previous year’s collection
or 12.83 percent compared to the goal of ₱336.09 Billion. The following caused the weaker excise taxes of ₱204.17 Billion due to more availment of the government’s Estate Tax Amnesty Program.
collection this year: In contrast, it was lower by ₱27.34 Billion or 11.26 percent than the ₱242.78 Billion revenue
• A leading tobacco player posted a drastic decline in removals; target. This came as a result of the following:
• Shifting of preference of tobacco users from cigarettes to heated tobacco and vapor products • Lesser one-time transactions on settlement of estate this year;
due to the perceived notion that the latter are healthier alternatives to cigarettes; • Lower collection from Documentary Stamp Tax (DST) transactions on lease agreements
• Dip in the demand and consumption of cigarettes brought about by the elevated inflation, due to sale-leaseback of telco towers of a major telecommunication company;
as Filipinos prioritize spending on basic and essential commodities, and the intensive tobacco • Decrease in loans subject to DST due to the availment of longer-term loans,
prevention and control measures undertaken by the government; which were offered by a major financial company; and
• Increased illegal tobacco trade both in domestic markets and online platforms; • Decline in the number of non-recurring DST payment transactions on the sale of real
• Lesser removals of sweetened beverages brought about by lower demand for traditional packages, properties and original issuance of shares of stocks this year compared to last year.
which influenced manufacturers to produce smaller-size bottles, cans and affordable multipacks.
Smaller packaging with lower quantities or volume translates to lower excise tax as it is based
on per liter volume;

15 Bureau of Internal Revenue Annual Report 2023 16

 TAXPAYER SERVICE
PROGRAM

Taxpayer Awareness Program

The implementation of the Taxpayer Awareness Program (TAP) in 2020 has contributed
to the increasing level and diversifying channels of tax information dissemination activities
conducted at the BIR Revenue District Offices (RDOs). TAP continuously delivers efficient,
courteous and timely services to encourage taxpayers to file tax returns and pay correct
taxes on time. The use of social and tri-media over time has gained prominence and
popularity as a potent communication channel in reaching out to taxpayers.

The BIR issued Revenue Memorandum Order (RMO) No. 7-2022 on January 18, 2022,
establishing the policies and guidelines for the creation and management of the Bureau’s
regional district offices official social media accounts (Facebook, YouTube and Twitter).
These accounts include the following: tri-media (TV, Radio interviews, Publication) and
electronic media (BIR Website, Email, and Electronic Billboards). Management of these
accounts has resulted to significant improvement in taxpayer awareness such as updates
in tax administration, specifically in relation to tax compliance requirements.

In addition to the use of various media channels in information dissemination, the following
activities are regularly being undertaken by the RDOs under the TAP:
• Conduct of tax seminars/briefings/webinars, including briefings for New Taxpayers
Registrants (face-to-face or virtual);
• Meetings/dialogues with LGU officials and other private sector groups;
• Conduct of tax quiz (face-to-face or virtual) and other special events (slogan contest,
photo contest, etc.) to promote tax awareness;

MAJOR •
•
Posting of tax information materials in social media (Facebook, YouTube, etc.);
TV/radio guesting/interview of BIR officials/personnel;

ACCOMPLISHMENTS •

•
Sending of speakers on BIR/tax-related matters to other government/private sector-
initiated events;
Distribution of tax information materials (either thru manual distribution, e-mail or
2023 Priority Programs Viber/Messenger);
• Issuance of press releases;
• Radio/TV announcements of tax deadlines and other matters;
• Display of streamers/tarpaulins (including LED billboards);
• Conduct of motorcade along major areas of the district; and
• Implementation of new/innovative ideas on tax information dissemination/delivery of
taxpayer service.

17 Bureau of Internal Revenue Annual Report 2023 18

 The performance of the RDOs on the TAP are being evaluated (through a point system) With the ever-changing needs of the taxpaying public and demands of the modern world,
by the Client Support Service through the Internal Communications Division on a semestral the Bureau is committed to continuously enhance the quality of its frontline services by
basis based on the performance of their conduct of various information dissemination using the latest standards and technology.
activities.
Further, LTS strongly enhanced the VAT refund system to streamline procedures, reduce
As part of the TAP, the Large Taxpayers Service (LTS) has conducted the following events: bureaucratic requirements, and facilitate a smoother, more efficient refund process for
• Seminar on Computerized Accounting System (CAS), Online Registration Update taxpayers. Following the reorganization of venues for filing of VAT refund claim, indirect
System (ORUS), Philippine Economic Zone Authority (PEZA) Updates Tax Clearance, exporters and other claimants are now entertained in the LT VAT Audit Unit. The number of
Year-End Adjustments, and Other Tax Updates; mandatory documentary requirements for VAT refund applications are greatly reduced to
• Roadshow on Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act for a maximum of 22 documents omitting the readily accessible existing BIR records. Taxpayers
Revenue Region (RR) No. 13 – Cebu City, RR No. 14 – Eastern Visayas and LT Division- are now mandated to provide only the original or duplicate copies of sales invoices, official
Cebu; and receipts for sales transactions, and original invoices or receipts for input VAT from purchases,
• Tax briefing to 116 newly enlisted large taxpayers. improving the previous policy which also required soft copies on a separate memory device
alongside the originals.
Also, LTS implemented several programs to intensify Taxpayer Account Monitoring Program
(TAMP). Industry champions were selected to properly track the demands of the businesses
and accord services suited for their needs. One successful implementation of TAMP is the
initiative to send letters to taxpayers informing them of their obligations i.e., to withhold and
remit from income payments and comply with Value Added Tax (VAT) filings. LTS conducted
strict monitoring of voluntary tax payments by referring taxpayers to its own press releases,
which resulted in increased compliance and corresponding tax payments.

AUDIT AND ENFORCEMENT

Ease of Doing Business/
Process Improvement
PROGRAM
Since the implementation of Republic Act No. 11032 or the Ease of Doing Business and
Efficient Government Service Delivery Act of 2018, the Bureau of Internal Revenue further
strengthened its streamlining efforts to adhere to the mandates of the said law.
Run After Fake Transactions
Other than the reduction of documentary requirements, business process was also
A priority project spearheaded by Commissioner Romeo D. Lumagui, Jr., which aims to run
streamlined through introduction of new online systems. In 2023, BIR continued to introduce
after companies who produce fake receipts and invoices arising from fictitious transactions
new features/functionalities to ORUS which was launched in 2022. ORUS is a web-based
or activities for the purpose of defrauding the government. Run After Fake Transactions
system that gives taxpayers a convenient and alternative facility for end-to-end processing
(RAFT) also runs against those who purchase the said fake receipts and invoices with the
of their registration with the BIR. With ORUS, taxpayers can do their registration-related
intention to over-claim its expenses or deductions both in the Annual Income Tax Return and
transactions and secure necessary permits and documents (e.g. Certificate of Registration,
Quarterly VAT Returns, which eventually leads to a lesser or almost minimal income and VAT
Authority to Print Receipts Invoices) online.
payments. This program shows the BIR’s serious effort in cracking down fake transactions
and fake receipts by ghost companies who do not have any legitimate business activity and
Other online systems introduced in the recent years to make tax compliance easier for
against those who patronize this illegal activity.
taxpayers are eAppointment System, New Business Registration (NewBiz Reg) Portal and
Taxpayer Registration-Related Application (TRRA) Portal.
For 2023, twenty-two (22) RAFT cases consisting of six (6) “ghost sellers” and sixteen (16)
“buyers of ghost receipts” were filed before the Department of Justice (DOJ). Preliminary
Taxpayers are continuously encouraged to use the Bureau’s online services, such as
investigation is currently being held to determine the sufficiency of a well-founded belief
Electronic Filing and Payment System (eFPS) and Electronic BIR Forms (eBIRForms) in filing
that indeed the crime has been committed and that Respondents are guilty thereof. RAFT
their tax returns as well as the ePayment channels, such as GCash, Paymaya, Landbank,
Task Force collected ₱617.95 Million.
PesoNet thru Landbank Link.biz Portal, Development Bank of the Philippines, MYEG and
Unionbank, in the payment of taxes.

19 Bureau of Internal Revenue Annual Report 2023 20

 • In January 2023, BIR conducted the first ever simultaneous nationwide raid of illicit cigarette
traders.
• On May 15, 2023, seized nearly ₱700,000.00 worth of fake cigarettes during their buy-bust
operation in Danao City.
• On May 25, 2023, BIR filed sixty-nine (69) criminal cases for tax evasion against illicit cigarette
traders with the DOJ.
• On June 15, 2023, BIR raided a warehouse of a manufacturer of various juices, located in Cavite
Light Industrial Park which consequently incurred estimated deficiency excise taxes amounting
to ₱800 Million, including interests, surcharges, fines, and the 12 percent VAT on sweetened
beverages.
• On June 20, 2023, up to ₱1.9 Million worth of fake cigarettes were confiscated in Cebu City.
• On July 13 and 14, 2023, a total of 747 stores, warehouses, and different establishments were
raided.
• On September 27 and 28, 2023, raided more than 400 establishments, seized approximately
390,000 bottles worth ₱604.3 Million in tax liability during Nationwide Perfume & Toilet Water
Enforcement Operations.
• On November 6, 2023, another successful operation was conducted in Davao City. This operation
resulted in the confiscation of 717 master cases or 358,500 packs of illicit cigarettes, which resulted
in an estimated ₱252 Million in tax liabilities.
• On November 8, 2023, fifty-one (51) master cases or 25,500 packs of smuggled cigarettes with
estimated tax liabilities of ₱17.9 Million were seized during a random checkpoint in Bunawan,
Davao City.
• On November 22, 2023, a manufacturer of illicit cigarettes was apprehended in Batangas, which
led to the confiscation of 672 master cases and around 22,000 loose sticks of cigarettes, which
were estimated to be worth ₱21 Million.
• On November 28, 2023, seized 641.41 master cases of illicit cigarettes worth ₱224.7 Million, fake
Nationwide Enforcement Operations Internal Revenue Stamps - 1,261,400 pieces worth more or less ₱75.7 Million, and confiscated eight

on Illicit Trade of Cigarettes, Vapes, (8) manufacturing equipment and machines and other paraphernalia.

and other Excisable Articles • On December 12, 2023, conducted an inspection on a PEZA-registered corporation
and manufacturer of cigarettes located at Cebu Light Industrial Park, Lapu-Lapu City, Cebu,
which led to the apprehension of 247,500 packs of illegally manufactured cigarettes worth
In response to the growing illicit trade of cigarettes, vape and other
₱173.66 Million and constructive seizure/sealing of the corporation’s four (4) production machines
excisable articles, the Bureau actively combats these activities by ensuring
with no permit to operate.
compliance with registration and tax liabilities through raids, and filing of
criminal cases against offenders.
Run After Tax Evaders Program
In a landmark move, the Bureau conducted simultaneous raid enforcements
against perpetrators nationwide. Through the Run After Tax Evaders (RATE) program, tax evaders are held accountable for violations
of the National Internal Revenue Code for failure to file returns, failure to supply correct and accurate
For CY 2023, a total of ₱137.18 Million was collected and 1,096 mission orders information and failure to pay taxes. 199 RATE cases were filed before the DOJ in the year 2023,
issued. The activities conducted by the BIR with regard to the program are with a total estimated tax liability of ₱13.24 Billion. Thirty-eight (38) cases are now being prosecuted
as follows: before the Court of Tax Appeals, with total estimated tax liability of ₱5.06 Billion.

21 Bureau of Internal Revenue Annual Report 2023 22

 Oplan Kandado Program Maximum Utilization of Tax Information for Audit
and Investigation
The Oplan Kandado Program aims to enhance voluntary compliance and to increase revenue
collections through intensified enforcement actions involving the imposition of administrative penalties This year, the Bureau further intensified the review on taxpayer compliance through the maximized
and/or closure of business establishments found to be in violation of the applicable provisions of the utilization of the Computer Assisted Audit Tools and Techniques (CAATTs). The ₱63 Billion out of
Tax Code, as amended, and its implementing rules and regulations, especially the non-observance ₱64 Billion or 99 percent collections came from audit covered by Letter of Authority, to wit:
of basic compliance requirements.

For 2023, the Bureau generated collections in the amount of ₱987.74 Million and issued 179 closure Revenue Regions Collection (In Million Pesos)

orders nationwide. 1 Calasiao 789.21

2 Cordillera Administrative Region 228.53

3 Tuguegarao City 266.03

Broadening of the Tax Base 4 City of San Fernando, Pampanga 1,442.94

5 Caloocan City 3,235.06

The BIR simplified a number of key processes and documentary requirements and introduced new
6 City of Manila 3,173.56
online systems that resulted to increase in taxpayers’ compliance and number of active registered
business taxpayers. For CY 2023, the Bureau surpassed its target of 3 percent growth in the taxpayer 7A Quezon City 3,515.54

base with 5.30 percent increase in the number of registered business taxpayers, bringing the total 7B East NCR 3,295.96

number to 5,495,110 registered business taxpayers as of December 2023. 8A Makati City 5,319.91

8B South NCR 2,692.93

Further efforts to increase the taxpayer base were made through the conduct of Tax Compliance 9A CaBaMiRo 1,910.19
Verification Drive (TCVD) and use of third-party information, which helped uncover numerous 9B LaQueMar 1,317.05
unregistered taxpayers/businesses. A total of 207,263 business establishments were visited 288.51
10 Legazpi City
nationwide resulting to collection of ₱300.35 Million therefrom.
11 Iloilo City 270.89

12 Bacolod City 488.84

For CY 2023, the LTS has also broadened its tax base significantly by enlisting taxpayers under its
13 Cebu City 1,758.93
jurisdiction.
14 Eastern Visayas Region 232.56

15 Zamboanga City 291.63

No. of TPs Collection % Share 16 Cagayan De Oro City 817.95
RDO Existing Enlisted % to Total
Total Existing Enlisted Total Collection 17 Butuan City 340.56
in 2022 in 2022 Increase
491 95 586 16% 9.16% 18 Koronadal City 317.22
RLTAD I 158,402,713,401.63 15,967,954,125.04 173,370,667,526.67
RLTAD II 524 45 569 8% 421,331,166,982.40 12,734,252,839.36 434,065,419,731.76 2.93% 19 Davao City 1,159.21
RLTAD III 651 155 806 19% 220,329,478,890.72 33,448,531,774.59 253,778,010,665.31 13.18%
Large Taxpayers Service 30,252.01
LTD-Cebu 278 58 336 17% 35,567,259,660.79 4,246,193,629.87 39,813,453,290.66 10.67%
LTD-Davao 177 115 292 39% 18,663,003,753.82 4,933,986,345.58 23,596,990,099.40 20.91%
ELTAD I 289 104 393 26% 186,810,828,837.73 6,931,364,881.50 193,742,193,719.23 3.58%
Grand Total 63,405.22
ELTAD II 298 75 373 20% 106,089,879,826.48 3,252,781,864.74 109,342,661,691.22 2.97%
Note:
TOTAL 2,708 647 3,355 19% 1,147,194,331,263.57 81,515,065,460.68 1,228,709,396,724.25 6.63% Report from Revenue Regions - based on January 5, 2024 data generated by BID and ASD.
LTS report- based on Accomplishments of the Performance Indicators under PREXC report submitted by LTS on January 18, 2024.
Collection update as of January 24, 2024 by LTDPQAD Net of Excise Taxes

23 Bureau of Internal Revenue Annual Report 2023 24

 The collection of at least 3 percent of the Bureau’s total collection goal net of voluntary compliance
collection was attained through audit and other enforcement activities such as TCVD and issuance of
Intensifying Collection on Delinquent Accounts
Letter Notice/Discrepancy Notice (LN/DN). In 2023, the collection from audit and other enforcement The Bureau has ramped up its enforcement drive on Accounts Receivable/Delinquent Accounts
activities amounting to ₱63,720,221,327.07 exceeded its annual target by ₱24,554,378,347.18. (AR/DA) in 2023 through continuous implementation of tax enforcement activities with the full
support from Revenue Offices, resulting in increased collection of ₱6.1 Billion surpassing the previous
year’s collection performance.
Adjusted Annual Target Actual
Collection Goal
(3% of Adjusted Percentage
Offices Collection Goal) Accomplishment
(Accomplishment
In Billion Pesos Over Target x 100%) Collection
Revenue Region (As of December 2023)
Revenue Regions (RR)
677.84 20.34 33.54 4.95% Dockets Cases Net Amount (₱)
(RRs)
1 Calasiao Calasiao 44 113 40,940,948.56
40,940,948.56
Large Taxpayers
Service (LTS) 627.69 18.83 30.25 4.82% 2 Cordillera
Cordillera
Administrative
Administrative
Region
Region 1 5 10,549,462.48
10,549,462.48
3 TuguegaraoTuguegarao
City City 18 59 6,182,842.06
6,182,842.06
Total 1,305.53 39.17 63.79 4.88% 4 CityCity
of San
of San
Fernando,
Fernando,
Pampanga
Pampanga 46 207 231,781,160.89
231,781,160.89
5 Caloocan City
Caloocan City 322 435 300,676,612.19
300,676,612.19
Note:
Assigned collection goal is based on revised BIR goal pursuant to RMO 53-2022 less previous year’s collection from specified tax types; 6 City of ManilaCity of Manila 261 334 408,379,265.95
408,379,265.95
eLA collection culled from eLAMS and IRIS-CMS as of January 5, 2024;
LN/DN, TCVD and LTS from submitted reports as of January 18, 2024. 7A Quezon City Quezon City 211 510 224,829,060.40
224,829,060.40
7B East NCR East NCR 73 73 210,745,866.29
210,745,866.29
8A Makati City Makati City 117 357 456,073,147.47
456,073,147.47
Also, the data gathering efforts such as information gathered from Exchange of Information (EOI), 8B South NCR South NCR 92 185 899,326,436.95
899,326,436.95
Transfer Pricing Documents (TPD), data warehousing, and analytics tools were utilized by the LTS. 9A CaBaMiRo CaBaMiRo 106 354 201,490,711.15
201,490,711.15
Such activities led to the collection of deficiency tax assessment of ₱1.088 Billion in 2023. The Office 9B LaQueMar LaQueMar 43 192 301,812,627.23
301,812,627.23
of the Assistant Commissioner of LTS applied a firm policy and strict monitoring on the movement 10 Legazpi City Legazpi City 0 229 73,856,202.58
73,856,202.58
of inventory of cases, resulted to the Office’s increase in audit collection from 2023 vs 2022 of an 11 Iloilo City Iloilo City 98 105 11,172,006.19
11,172,006.19
increase by ₱9.09 Billion or 42.97 percent. 12 Bacolod City Bacolod City 144 156 19,865,560.78
19,865,560.78
13 Cebu City Cebu City 157 183 177,076,689.74
177,076,689.74
14 Eastern Visayas
Eastern Region
Visayas Region 55 198 39,302,253.57
39,302,253.57
15 ZamboangaZamboanga
City City 96 369 58,406,500.43
58,406,500.43
16 Cagayan Cagayan
De Oro City
De Oro City 48 226 62,757,598.10
62,757,598.10
17 Butuan City Butuan City 111 211 49,479,887.96
49,479,887.96
18 Koronadal City
Koronadal City 95 530 47,415,887.68
47,415,887.68
19 Davao City Davao City 65 272 135,306,729.75
135,306,729.75
Large Taxpayers Service 323 408 2,165,973,464.90
2,165,973,464.90

Grand Total 2,526

2,526 5,711
5,711 6,133,400,923.29
6,133,400,923.29

To further increase the collection from AR/DA, the concerned offices handling AR/DA conducted
public auction sale on seized and acquired assets nationwide.

25 Bureau of Internal Revenue Annual Report 2023 26

 There were eight (8) properties sold thru auction sale of seized properties amounting to ₱10,664,560.00.
Likewise, the Bureau sold thirteen (13) acquired properties and collected ₱15,927,907.00 on selling
those properties.
Strengthening Budget Management
Type of Properties Number of Properties Collection thru Auction Under the Budget Utilization Program, the Bureau monitors the movements of the Obligation
Seized Properties 8 ₱10,664,560.00 Budget Utilization Rate (OBUR) and the Disbursement Budget Utilization Rate (DBUR). The table
Acquired Properties 13 ₱15,927,907.00 below shows the percentage of attainment for the BIR’s Obligation and Disbursement BURs as of
Grand Total 21 ₱26,592,467.00 December 31, 2023:

Actual Figure Percentage Of

The Bureau was able to surpass the ₱2 Billion collection in the past three consecutive years with the Particulars Formula
(In Thousand Pesos) Attainment (%)
₱2,018,517,556.77 collection in 2023. These outstanding collections are in line with the Strategic Objective
declared in the Large Taxpayer Collection Enforcement Division’s (LTCED) Plans and Programs for Total Obligations 14,511,983
Obligation X 100 X 100 96.77%
CY 2023 which is the Execution of Summary Remedies from AR/DA, with the ultimate purpose of Total Budget 14,996,716
high collection and lowering the AR/DA inventory measured using the Key Performance Indicator
Total Disbursements 13,359,910
per RMO No. 25-2022 (which prescribed the 2023 BIR Operational Key Performance Indicators for Disbursement
Total Obligations X 100 14,511,983 X 100 92.31%
the Revenue Regions, LTS and RDOs), and was accomplished by the timely and effective execution
of Summary Remedies pursuant to Sec. 205, 206, 207, 218 of RA No. 1125. Note:
All fund sources [Personal Services (PS), Maintenance and Other Operating Expenses (MOOE), Financial Expenses (FE) and Capital Outlay (CO)]

Similarly, the LT Division-Davao reduced the number of DA cases by closing fifty-eight (58) or 79.45
percent of the seventy-three (73) DA cases handled, and collected ₱119,026,480.42 or 46.84 percent
of ₱254,126,177.86. Upgrading the Maturity Level under Program
to Institutionalize Meritocracy and Excellence
Conduct of CRM-POS Post-Evaluation in Human Resource Management (PRIME-HRM)
The LTS conducted the Cash Register Machine – Point of Sale Machine (CRM-POS) post evaluation
through Mission Orders to verify the actual sales of taxpayers operating in industries identified as The Program to Institutionalize Meritocracy and Excellence in Human Resource Management
high-risk of tax evasion. The occurrences of significant inconsistencies between sales data reported (PRIME-HRM) integrates and enhances the Personnel Management Assessment and Assistance
to the Bureau and data stored within the CRM-POS system, raises red flags and triggers an evaluation Program (PMAAP) and the CSC Agency Accreditation Program (CSCAAP). It is a mechanism
to investigate the cause. that empowers government agencies by developing their human resource management
competencies, systems, and practices toward HR excellence.

PRIME-HRM entails greater engagement not just of the Human Resource Management Officer
ADMINISTRATION AND but also of the officials and the rank-and-file employees of the agency.
SUPPORT SERVICES PROGRAM The CSC PRIME-HRM assesses the maturity level of an agency’s competencies, systems, and
practices in four HR systems: (1) Recruitment, Selection, and Placement; (2) Learning and
Development; (3) Performance Management; and (4) Rewards and Recognition.
Matching of BIR Data versus Third-Party
Information For 2023, twenty (20) offices/regions in BIR were accredited as PRIME-HRM Bronze. These
include the National Office, RR Nos. 1, 2, 3, 4, 5, 6, 7A, 7B, 8A, 8B, 9A, 9B, 10, 11, 12, 14, 16, 18 and 19.
The BIR make use of third party-information and linkage with other government agencies, such
as Securities and Exchange Commission (SEC), Department of Trade and Industry (DTI), Local
Government Units (LGUs) and other government agencies, to uncover unregistered taxpayers
by matching with the BIR registration database the list of businesses that registered and secured
permits/licenses with the said agencies. These unregistered businesses are prospective taxpayers
which may eventually lead to potential collection of taxes.

27 Bureau of Internal Revenue Annual Report 2023 28

 In countering corruption and demonstrating the advantages of transparent and accountable
governance, the Bureau accomplished the following in CY 2023:

Particulars CY 2023

Approved Formal Charges 20

• With Preventive Suspension Order (PSO) 16

Expedite Recruitment and Promotion • Without PSO

Proposed Formal Charges - For review/approval of DCIR/CIR
4
62
• With Preventive Suspension Order (PSO) 43
This multi-faceted Program aims to support the Bureau’s human resource development operations • Without PSO 19
through five (5) main objectives:
Approved Closing Reports 30
• To review and revisit the Qualification Standards (QS) of entry level position, e.g., trainings
Proposed Closing Reports - For review/approval of DCIR, Legal Group (LG) 135
and experience requirements, and revise the documentary requirements for each position, if
Show-Cause Orders 150
necessary.
Formal Charges Served 20
• To revisit the plantilla of personnel to address the needs of the District Office and National Office.
• With Preventive Suspension Order (PSO) 14
• To establish turnaround time for the recruitment process, from examinations to appointment. • Without PSO 6
• To require all RRs to undergo the CSC PRIME-HRM Level II Online Assessment in order for their
Approved BIR Decisions/Resolutions transmitted to DOF/BOPIR for
respective Regional Directors to be authorized to sign appointments for new recruits. 8
Confirmation (Dismissal from the service)
• To fill-up vacant non-entry level positions through promotion of qualified employees in accordance
Implemented Approved BIR Decisions 38
with the BIR Merit Promotion Plan and other pertinent CSC rules and regulations, as well as to
• Dismissal from the service (Confirmed by DOF/BOPIR) 24
fill up entry-level positions.
• Suspension 1 mo. and 1 day to 1 year
(Approved by DCIR, LG) 5
For this year, the recruitment target is 1,113 new recruits. As of December 31, 2023, the Bureau signed • Reprimand (Approved by DCIR, LG) 1
1,488 (133.69 percent) original appointments and 1,796 appointments for promotion.
• Case Dismissed/ Exonerated/ Closing Memo/
Moot and Academic (Approved by DCIR, LG) 7

• Fine (Approved by DCIR, LG) 1

Proposed BIR Decisions - For review/approval of DCIR, LG/CIR 137
• Dismissal from the service 78
• Suspension 1 mo. and 1 day to 1 year 26

TRANSPARENCY AND • Suspension 1 mo. and below

• Reprimand 5
4

INTEGRITY PROGRAM • Case Dismissed/ Exonerated/ Closing Memo/

Moot and Academic
23

• Fine 1
Implemented Approved BIR Resolutions 5
Proposed BIR Resolutions - For review/approval of CIR (Denying/Granting
Motion for Reconsideration) 13
Integrity Management Program • Motion for Reconsideration - Granted 2
• Motion for Reconsideration - Denied 11
In line with the Bureau’s thrust and commitment to strengthen its ability to prevent corruption
Implemented OMB/CSC/CA/SC Orders, Decision, Resolutions and others
and better hold corrupt revenuers accountable, the Integrity Management Program (IMP) places 10
(Comments to OMB/CSC/CA/SC)
particular emphasis on promoting integrity, honesty and transparency throughout the revenue
Proposed Comments to CSC Appeal 3
service by expediting preliminary investigations on complaints/reports against Bureau personnel,
Certificate of Pending/No Pending Administrative Case Issued 10,262
and completing the disposition of administrative cases submitted for decision.

29 Bureau of Internal Revenue Annual Report 2023 30

 Expansion of ISO Certification
The strategy in countering corruption marks a new chapter upon the implementation and In the past years, the BIR is improving the delivery of its frontline service through ISO 9001:2015
bureau-wide rollout of the “Enhanced Monitoring and Managing Administrative Cases” (EMMAC- Quality Management System (QMS) Certification of its business registration process. This
PHASE II) project on November 21, 2023. This software solution capacitates the management, in recognition is a testament to the Bureau’s efforts to ensure that its Registration Processes and
real time, to monitor the status of cases from receipt of complaint to its final disposition and efficacy related frontline services meet global management standards. For 2023, the BIR further expanded
of offices in the National and RRs handling the same; manage the workloads of Investigators and the coverage of its ISO Certification and now have the following processes that are ISO Certified:
Hearing Officers to prevent case disposition delay; resolve and avoid recurrence of problem related
to investigations; and establishment of centralized case repository. 1. Business Registration Processes

Further, Revenue Memorandum Circular No. 125-2023 was issued, which prescribes the additional The BIR is continuously working towards its vision of becoming an Institution of Service Excellence
features and functionalities of EMMAC –PHASE II, to wit: by successfully obtaining the ISO 9001:2015 Quality Management System (QMS) Certification for
• Inclusion of function of the Prosecution Division; its Business Registration Processes.
• Authorize access for management and other users;
• Linking to the database of Personnel Division relative to pertinent data; For CY 2023, all RDOs and offices under the following RRs were conferred/maintained their
• Complete flow “inbox/outbox” of concerned Offices; and ISO 9001:2015 QMS Certification for Business Registration Processes:
• Incorporation of Annexes (reports) per RMO No. 21-2022. • Revenue Region No. 1 – Calasiao
• Revenue Region No. 2 – Cordillera Administrative Region
• Revenue Region No. 3 – Tuguegarao City

Enterprise Risk Management System • Revenue Region No. 4 – City of San Fernando, Pampanga
• Revenue Region No. 5 – Caloocan City except RDO No. 27 – Caloocan City
The BIR Enterprise Risk Management (ERM) provides a structured process of assessing and • Revenue Region No. 6 – City of Manila
mitigating the risks which may interfere or adversely affect operations and attainment of objectives • Revenue Region No. 7A – Quezon City
of the BIR organization with the end view of achieving the desired outcomes by allowing top • Revenue Region No. 7B – East NCR
management to make informed decisions and maximizing the use of resources. • Revenue Region No. 8A – Makati City
• Revenue Region No. 8B – South NCR
In 2023, issuance of RMO No. 9-2023 established the BIR ERM which triggered the conduct of Risk • Revenue Region No. 9A – CaBaMiRo
Assessment Workshop nationwide. There were 1,528 risks identified by Divisions, RDOs and Units. • Revenue Region No. 9B – LaQueMar
Also, the BIR Risk Information Sheet (Brisk InfoSheet) was developed wherein Information on the • Revenue Region No. 10 – Legazpi City
risks and treatment strategies are recorded and monitored. • Revenue Region No. 11 – Iloilo City
• Revenue Region No. 12 – Bacolod City
• Revenue Region No. 13 – Cebu City
• Revenue Region No. 15 – Zamboanga City
• Revenue Region No. 16 – Cagayan de Oro City
• Revenue Region No. 17 – Butuan City
• Revenue Region No. 18 – Koronadal City
• Revenue Region No. 19 – Davao City
• Large Taxpayer Service

31 Bureau of Internal Revenue Annual Report 2023 32

 2. Processing and Issuance of Tax Clearance Certificate (TCC) 5. Processing of Tax Returns in the Document Processing Division (DPD), particularly the
Document Control and Data Capture processes
The TCC (for bidding purposes) is issued to individual/non-individual taxpayers who intends
to enter or participate in contract with the government in procurement of goods and services The Processing of Tax Returns is one of the major business processes of the Bureau that was
pursuant to Executive Order (EO) No. 398. included in the Expansion of ISO 9001:2015 QMS Certification. The term “Processing of Tax
Returns” has an expounded meaning as this involves a number of stages and processes, namely:
Twenty-one (21) out of 23 RRs nationwide successfully passed the ISO Certification on the (1) Pre-processing stage wherein tax returns are recorded then validated for correctness and
Processing and Issuance of TCCs as of December 31, 2023. completeness of the physical returns per batch as well as the taxpayer information on the face
of the return; and (2) Encoding of returns information to the Integrated Tax System-Returns
3. Retrieval and Verification of BCS Reports and Tax Returns Filed with AABs Processing System (ITSRPS) and the Data Entry Module (DEM).

The nationwide implementation of expansion on ISO 9001:2015 Quality Management System The DPD of all Regional Offices were subjected to this undertaking which provided the opportunity
(QMS) Certification on the process of Retrieval and Verification of Batch Control Sheet – A (BCS-A) to revisit the existing policies and processes in the operations of DPDs and check on the actual
and tax returns from Authorized Agent Banks (AABs) aimed consistency, efficiency, standardized procedures being executed in each DPD. Even as the operations of the DPDs have always been
procedure of retrieval and verification of all RDOs and continuous improvement of process aside monitored by the Assessment Service, the ISO Certification imposed the standardization of the
from the attainment of ISO Certification of all RRs and RDOs. processes and procedures to be applied by all DPDs, established guidelines in maintaining a
favorable office lay-out and an appropriate working environment, most especially, created
The process starts with the retrieval by the designated Retriever of the Collection Section of the uniform and quality report forms that are aligned with the functions of the DPD.
RDO of the BCS-A that were batched by the AAB together with the tax returns with tax dues that
were filed and paid over-the-counter by the taxpayers. Said expansion has resulted to more efficient and effective operations of the DPDs.

During the implementation process, revenue issuances (Operations Memorandum

Nos. 26-2023 and 36-2023) were issued to all Regional and RDOs containing the policies,
guidelines and procedures on the retrieval and verification of BCS-A reports and tax returns
Competency Based HR Management System
from AABs. During the ISO Expansion Rollout, orientations/briefings on the ISO 9001:2015 QMS As part of the initiatives of the Bureau of Internal Revenue to be awarded the highest level of
were conducted to RRs/RDOs. Upon request of RRs/RDOs, Initial Gap Assessment (IGA) was the Civil Service Commission Program to Institutionalize Meritocracy and Excellence in Human
conducted to them. Resource Management (CSC PRIME-HRM), the agency is now shifting to a Competency-Based
Human Resource Management (CBHRM), starting with the development of the BIR Competency
Final Gap Assessment (FGA) was also conducted to assess the readiness of the concerned RRs/ Management System (CMS), which focuses on the “how” of the performance. Using this, each BIR
RDOs in preparation to their scheduled actual third party audit. With the efficient management position is assigned specific competencies with specific level requirement based on its Major Duties
tool in implementing the abovementioned expansion on ISO Certification, RRs/RDOs who applied and Responsibilities specified in its Job Description. These will serve as bases for the different
for ISO Certification were able to meet their goal of attaining ISO Certification before the year HRM functions. By implementing a Competency-Based HRM, the BIR will be able to address the
2023 ended. following questions:
• How do we know if the person hired or promoted is the right person with the right fit for the
4. Processing and Issuance of ONETT Computation Sheet (OCS) and Electronic Certificate right position?
Authorizing Registration (eCAR) • How do we help employees achieve their Key Performance Indicators and even exceed
expectations?
In line with the Bureau’s aim to render consistent, efficient and taxpayer-oriented quality service • How do we design, develop, and implement interventions/programs so that we will achieve the
through continuous improvement in our processes and services, the implementation of Quality required competence level, exemplary performance level for career pathing and succession
Management System (QMS) was expanded to selected processes including One-Time Transaction: planning? How do we make sure that the employee is ready at the right time?
Processing and Issuance of OCS and eCAR.
In line with this, series of workshops, in coordination with the Department of Finance– Philippine Tax
As of December 31, 2023, twenty (20) out of 22 RRs have attained the ISO 9001:2015 QMS Academy (DOF-PTA), were held from 2022 to 2023 which were attended mainly by the members
Certification for the processing of ONETT. of Competency-Based Management System Technical Working Group (TWG) per Revenue Special
Order (RSO) No. 448-2023. The TWG is composed of seventy-nine (79) officials and employees
across various BIR offices tasked to facilitate and implement the project.

33 Bureau of Internal Revenue Annual Report 2023 34

 In 2023, the following outputs were produced through these workshops:

1. Validated Competency Mapping for all incumbents in National Office; and

2. Prepared Competency Mapping for Revenue Regional Offices.
Enhanced/Curated/Repackaged Courses
Furthermore, using the Competency Needs Assessment (CNA) Tool, the Training Management
Division-Learning Needs Analysis (TMD-LNA) Section administered a CNA Pilot Conduct for the In addition to the newly developed courses, the following are existing BIR courses that were either
Human Resource Development Service (around 120 employees) last November 2023. The CNA enhanced, curated or repackaged and updated in 2023:
Tool compares an employee’s capabilities against the requirements of their position, as guided 1. Personnel Orientation Course - aims to orient new entrants of the BIR to identify the agency’s
by the Competency Mapping. It then quantifies this data, providing information on employee skill aspiration and vision, thrusts as well as the services available to clientele. This also includes
gaps relative to the job requirements. basic areas of personnel administration, performance management system and employee
benefits and career growth and development programs.
This process will be replicated in all BIR offices in the full implementation of CMS in the Bureau. 2. General Course for Revenue Officers - aims to provide the participants with the basic knowledge
Thereafter, using the results, a three-year Competency-Based Learning and Development Program on taxation. This includes the basic concepts of the NIRC, procedures and requirements at the
will also be developed for the BIR. regional offices of the Bureau as well as the techniques in dealing with taxpayers.
3. Taxpayers Service Excellence Workshop - aims to develop/enhance the quality of service
Learning and Development Program (Global Partnership Program) provided by the revenue and information officers working in the frontline.
4. Regional Computer Assisted Audit Tools and Techniques - aims to provide the participants
International Taxation with the advanced MS Excel tools to: extract compressed files, convert delimited files and
merge several files using MS Excel; perform preliminary and secondary clean-up procedures;
As part of the Competency Program on International Taxes to Address Emerging Issues in Taxation auto-compute for compensation income, income subject to final tax, fringe benefits and penalty
coordinated with Asian Development Bank (ADB), the following activities were conducted: increment-interest; apply useful MS Excel formulas in audit; and simulate Audit Command
Language Functionalities in MS Excel environment.
1. Created the Transfer Pricing (TP) Team per RSO No. 667-2023 issued on September 12, 2023;
2. International Taxation Training/Workshop attended by the TP Team and selected BIR
Follow-Through Evaluation on the Application of Learning in the Workplace
employees; and
3. Foreign Trainings/Seminars/Meetings/Scholarships attended in-person by BIR Officials and The Basic Management Course (BMC) discusses introductory concepts in management, leadership,
Employees. and decision-making as well as skills necessary for effective communication. It is designed for
revenuers performing supervisory functions at the National and Regional Offices.
Designed and Developed BIR Courses
On June 23, 2023, a Follow-Through Evaluation on the Application of Learning in the Workplace
Three new courses were developed as part of the BIR’s capability building program: for BMC was conducted via online survey administered through BIReL. The evaluation aims
1. Intermediate Excise Tax Course - aims to provide revenuers doing excise-related functions a to determine the effectiveness of BMC in the improvement of the target respondents’ work
deeper grasp on the concepts of excise taxation and the roles and responsibilities of ROOPs, as performance and its impact on the achievement of the organization’s goals.
well as the process of stocktaking in excise tax and particular steps per industry; and the relevant
administrative requirements and penalties of the excise taxation per industry. A total of 106 respondents who were designated as Group Supervisors and Section Chiefs during
2. Training of Trainers (ToT) for the BIR Leadership and Management Training Program (LMTP) their training period, completed the follow-through survey questionnaire. They were BMC learners
- aims to develop/enhance the knowledge and facilitation skills of prospective trainers in the who attended in-person conducts at the National Office and online trainings via Zoom from
Adult Learning and Structured Learning Experience. ToT participants are expected to conduct June 2022 to February 2023.
the courses under the BIR LMTP.
3. Workshop on Computation and Processing of Terminal Leave Benefits Claim - aims to develop Overall, the online survey yielded favorable results. This can be validated through their mentions
precision and accuracy among the participants in computing terminal leave benefits. Participants of: (1) increase in collection; (2) receiving of various awards; (3) surpassing audit goals; and
will complete set of exercises based on case studies and actual workplace scenarios. (4) passing the ISO 9001-2015 Certification.

35 Bureau of Internal Revenue Annual Report 2023 36

 Enhancing Capacity-Building for BIR Officials and Employees

The Bureau conducted/administered a total of 143 priority programs/courses as well as Regular

& ICT Training Programs based on the prepared Training Calendar catering to 10,313 participants,
and 260 coordinated trainings/seminars/briefings catering to 24,880 participants.

As part of the initiative to develop and equip new sets of trainers and facilitators, Training of Trainers
(TOT) for Regional Computer- Assisted Audit Tools and Techniques (RCAATTS) and for Leadership
Courses were conducted.

The GADtimpala is an awards and incentives system of the PCW established in 2013
Total Training Conducts Total Participants to recognize deserving entities, national government agencies, local government units,
Particulars and other governmental instrumentalities “for their outstanding achievement and/or
Target Actual Target Actual performance in upholding the rights of women and effective implementation of gender-
Regular & ICT Training Conducts responsive programs.”
49 143 1,470 10, 313

Coordinated Training Conducts

0 260 0 24, 880
The Bureau received the GADtimpala 2023 glass marker and the “Liwanag” trophy which
(other offices in the National Office) symbolizes women’s fortitude, dignity, progressiveness, compassion, and grace. A short
audio-visual presentation (AVP) showing the Bureau’s notable programs and results of
Total 49 403 1,470 35,193
the gender mainstreaming efforts was shown upon the presentation of the award.

Moreover, the BIR eLearning Management Systems focusing on the delivery of training programs/ Gender and Development Activities
courses and maintaining databases tracking employees’ trainings attended and/or conducted As part of the Bureau’s commitment to become a gender-responsive agency through its
has been administered, and has acquired Koha Integrated Library System for the use of library 5-Year GAD Agenda, the National and Regional Offices accomplished the following activities:
community.
1. Fifty-four GAD mobile tax clinics were established in the far-flung municipalities and
malls situated in the RDOs under RR No. 4 – City of San Fernando, Pampanga.

Mandatory Programs 2. Information dissemination on GAD through taxpayer briefings, distribution of

Information, Education and Communication materials, posting of GAD news and other
I. Gender and Development (GAD) GAD-related information in the GAD newsletters, BIR website, Resource Management
Group Portal and GAD social media accounts of the National and Regional Offices.
2023 GADtimpala Award 3. BIR offices with GAD facilities such as Lactation Stations were maintained, and GAD Corners
were updated with information materials. GAD facilities were established in the BIR offices.
The Philippine Commission on Women (PCW) awarded the GADtimpala (Gender and Development
Day Care/Child Minding Centers were re-opened in selected RRs.
Transformation & Institutionalization through Mainstreaming of Programs, Agenda, Linkages &
4. BIR employees participated in the programs and activities in line with the National
Advocacies) Bronze for Outstanding Gender-Responsive Agency to the BIR. The award was given in
Women’s Month Celebration (NWMC) and in the observance of the 18-Day Campaign
recognition of the Bureau’s significant contributions to gender equality and women’s empowerment
to End Violence Against Women. Activities included the wearing of campaign shirts,
by adopting gender responsive taxation policies, conducting tax research that analyzes the
distribution of advocacy materials, playing of All-Women Cast Lupang Hinirang video
differential impacts of tax measures on women and men, and establishing mechanisms to assist
in flag-raising ceremonies, attendance to women’s forums, film showing, competitions
taxpayers in vulnerable or marginalized situations to fulfill their tax obligations. The awarding
and Serbisyo Para Kay Juana.
ceremony was held last August 14, 2023, during the 14th Anniversary of the Magna Carta of Women
at the Samsung Hall, SM Aura Premier, City of Taguig.

37 Bureau of Internal Revenue Annual Report 2023 38

 5. GAD Songwriting and AVP-Making Competitions were launched as part of the 2023 NWMC.
Following the year’s NWM sub-theme “DigitALL: Innovation and Technology for Gender
Equality”, the GAD AVP-Making Competition emphasized the empowerment of women and
girls toward maximizing their benefits from innovation and technology and bridging the
gender gap in ICT and connectivity while the GAD Songwriting Competition made music as an
advocacy tool for gender equality and women’s empowerment through song compositions.

RR No. 17-Butuan City was the overall winner in both the Songwriting and AVP-Making
Competitions. RR No. 12-Bacolod City was the 1st runner-up while RR No. 19-Davao City
was the 2nd runner-up of the Songwriting Competition. For the AVP-Making Competition,
RR No. 7A-Quezon City and RR No. 18-Koronadal City were declared 1st and 2nd runner-up
winners, respectively.

6. Consultative/collaborative meetings with National Office GAD Focal Point System (NO GFPS)
were conducted by the following RRs:
II. Drug-Free Workplace Program
• RR No. 9B–LaQueMar re: Establishment of Sex Disaggregated Data for External Clients on
March 30, 2023;
Random Drug Testing
• RR No. 1–Calasiao re: Conduct of Gender Sensitivity Trainings in the RRs on April 4, 2023;
• RR No. 9A–CaBaMiRo re: Establishment of Learning Hub on September 4, 2023; and National Office and three (3) Regional Offices namely: RR Nos. 8A-Makati City, 10-Legazpi City and
• RR No. 19–Davao re: Presentation of the Monitoring & Evaluation Manual to NO GFPS for 14-Eastern Visayas Region, conducted random drug testing in 2023. A total of 456 employees were
comments and approval on October 21, 2023. randomly selected and underwent drug tests. The Compliance Report on the 2023 Random Drug
Test was submitted to the Dangerous Drugs Board.
7. GAD assemblies and webinars were attended by the BIR GFPS members:
• Department of Finance GFPS Sectoral Assemblies; Philippine Anti-Illegal Drugs Strategy (PADS)
• PCW Webinars Series; and
• University of the Philippines Public Administration Research and Extension Services PADS Focal Persons from the National Office attended the 2023 Featured Policy and Research
Foundation, Inc. Women’s Economic Empowerment Webinars. Forum on Drug Abuse Prevention and Control on March 16-17. An online Briefing on the Philippine
Anti-Illegal Drugs Strategy (BPADS) was conducted to selected employees through the BIReL. The
8. Capacity development provided by the NO GFPS to Regional GFPS to assist them in gender BPADS is a course meant to give BIR employees an overview of Executive Order No. 66. S. 2018,
mainstreaming in their respective office: or the Philippine Anti-Illegal Drugs Strategy.
• Gender Mainstreaming Evaluation Framework (GMEF) Workshop with RR No. 9A-CaBaMiRo
on October 12, 2023;
III. Occupational Safety and Health
• The Good and the GAD: From GAD Plan Preparation to GAD Funds Audit with
RR No. 9A-CaBaMiRo on October 13, 2023; Medical and Dental Mission
• Consolidation and Validation of the 2024 GAD Plan and Budget conducted via Zoom on
October 17-18, 2023; and As part of the BIR’s 119th Anniversary Celebration, a Medical and Dental Mission was conducted
• Harmonized Gender and Development Guidelines (HGDG) Workshop with last July 22, 2023 at the BIR National Training Center, in partnership with the Chinese General
RR No. 9A-CaBaMiRo on November 6-7, 2023. Hospital and Medical Center, Buddhist Tzu Chi Medical Foundation, Inc., Lions Club International,
Philippine Coast Guard (PCG), PCG Auxiliary Executive Squadron, Manila Chinese Action Team,
9. Learning sessions attended by employees to raise awareness on GAD in the BIR: Armed Forces of the Philippines Health Service Command, and International College of Dentists.
• Basic GAD Concepts and Sexual Orientation, Gender Identity, Gender Expression and Sex They were assisted by the Paramedics/Emergency Response Team of the BIR. Approximately
Characteristics (SOGIESC); 800 BIR employees and their dependents, and outsourced personnel from the National and Metro
• Gender Sensitivity Trainings; Manila Revenue Regional Offices were provided medical services (medical and eye consultations,
• Online Course on Introduction to GAD; minor surgeries, and dental treatments).
• Online Course on Gender-Based Violence;
• Seminar on Gender Fair Language; and
• Fundamentals of Gender Mainstreaming.

39 Bureau of Internal Revenue Annual Report 2023 40

 Employee Appreciation Program
The Employee Appreciation Program aims to standardize Rewards System and create new awards
and incentives for BIR employees nationwide.

In line with the Commissioner of Internal Revenue’s mandate to promote integrity and professionalism
in the bureau and its personnel as one of the four (4) pillars of his administration, as well as the
thrust towards building a culture of gratitude and appreciation in the Bureau, the year 2023 was
dedicated in enhancing and further strengthening the BIR’s Rewards & Recognition (R&R) System
through the implementation of various R&R programs.

Aside from the existing regular awards and incentives given to revenuers, the Bureau was focused
on institutionalizing and updating the following:

Planned R&R Program Description

Building a Culture of Gratitude and Focuses on strengthening the grant of non-monetary

Appreciation in the Bureau rewards and recognition to BIR employees.
Employee Wellness Activities: BIR Sports Fest
Institutionalized Model Employee Award given to deserving
Huwarang Kawani Award
employees across all levels.
The BIR Sports Fest, one of the activities to celebrate the BIR’s 119th Anniversary, was organized.
Reflects recent developments and updates in the
The Sports Fest was held at the revenue regional offices nationwide to promote camaraderie,
nomination and selection of revenuers who demonstrate
physical and mental well-being of employees. Revenuers participated in various sports events Amended BIR’s BEST Outstanding Performance and Exemplary Ethical Behavior
such as basketball, badminton, duckpin bowling and e-Sports. who may be the Bureau’s official nominee/s to CSC-
sponsored nationwide awards.

Institutionalizes the Bureau’s Loyalty Pay and Award

COVID-19 Reporting and Updated Health Protocols BIR Loyalty Award
guidelines for employees who have reached the milestone
loyalty year of 10 years and every five (5) years thereafter.

The Bureau continuously submits COVID-19 Report to QC Epidemiology and Surveillance Unit.
Also, a memorandum was issued on the Updated Health Protocols in the BIR. BIR Service and Legacy Award In recognition and celebration of a retiree’s dedication
and achievements in government service.

Promotes the culture of gratitude and appreciation in

Briefing on Occupational Safety and Health (BOSH) Trainings the Bureau by setting up a dedicated wall found within
Creation of Office Walls of Fame
office premises, which features the various monetary
and non-monetary awards received by employees.
Online training/briefing on OSH was attended by selected employees through BIReL. BOSH aims
to provide employee awareness on RMO No. 14-2020 re: Implementation of OSH Standards for the
Promotes the culture of gratitude and appreciation in the
Public Sector in the BIR; identify the roles and responsibilities of employees in the implementation Bureau through a series of activities focused on rewarding
of OSH Standards; familiarize them with the BIR OSH Programs; and apply safe work practices to BIR Appreciation Week and recognizing employees and informing them of the
new and various R&R programs institutionalized in the BIR.
prevent injuries and illnesses in the workplace.

Recognizes revenuers who are passers and/or topnotchers

Achiever Award of CPALE and Bar examinations in a fitting ceremony.

41 Bureau of Internal Revenue Annual Report 2023 42

 The BIR has recorded the following number of recipients of various R&R programs:

BIR DIGITAL TRANSFORMATION

(DX) PROGRAM
Number
Numberof
ofRecipients
Recipients
R&R Program Total
National Office Revenue Regions

Loyalty Award 158 441 599

Loyalty @30 Award 86 321 407 This Program aims to transform the BIR into a data-driven organization through a digitally
empowered and resilient workforce utilizing reliable, scalable, and robust digital technologies and
Service Award 32 207 239 infrastructure to innovate BIR services and elevate taxpayer experience.

BIR’s BEST - 10 10
The following are accomplishments/status of some of the projects under the DX Program that
Achiever Award 11 118 129 intend to provide modern, convenient and accessible tools and improve our processes to better
serve the taxpaying public.
Other Non-Monetary Awards 823 3,605 4,428
1. ONLINE REGISTRATION AND UPDATE SYSTEM (ORUS) - A web-based system that will provide
an end-to-end process for registration and updating of taxpayer registration information.
As part of the BIR’s thrust towards building a culture of gratitude and appreciation in the Bureau,
• RMC No. 121-2023 announces the updated features and functionalities of ORUS.
the first-ever BIR Appreciation Week Celebration was conducted from May 8-12, 2023. This was
• The following features of ORUS have been rolled out:
celebrated simultaneously across all RRs with the theme, “Pagbibigay pugay at puso, isang
pasasalamat sa mga kawani ng Rentas Internas.” In line with this, the following accomplishments
were made during the week-long celebration: Features Date rolled out

Application and issuance of Digital TIN ID

Appreciation Week Activity Accomplishment/s TIN inquiry November 21, 2023
Availability of MyEG as one of online payment facilities in ORUS
The five (5) groups in the National Office, namely: Office
of the Commissioner, Resource Management Group, TIN generation of non-business applicants under EO 98 and ONETT July 6, 2023
Operations Group, Legal Group, and Information Systems
Conversion of non-business taxpayers (e.g., Employee, E.O. 98) with
Group recognized the accomplishments and various
Unveiling of the National Office Wall of existing TIN to business taxpayers
awards and citations received by its office, officials, and
Fame employees. Registration of New Branch & New Facility

The same were featured in the National Office Wall of Addition of Tax Type
Fame which was publicly displayed all-week long at the
BIR main lobby.
Registration of Additional Business/Trade Name, Line of Business April 28, 2023
Two (2) Compulsory Retirees for the month of March and
Change in Registered Name of Non-Individual Taxpayers
April were awarded with Plaques of Recognition during the
flag raising ceremony and opening of the BIR Appreciation
Awarding of Service Awardees Update/Change in Registered Address or Transfer of Registration
Week Celebration. This also marked the start of the regular
monthly Service Awarding Ceremonies.
Update/Change of Civil Status
Online Payment (e-Payment) of Annual Registration Fee (RF) for New
R&R Seminar Updates on Latest A total of more than 800 revenuers from both the National Business Registrants
Issuances for National Office and Virtual and Regional Offices attended the hybrid seminar.
Online Inquiry of Registration Fee Payment for BIR Internal Users
Seminar for Regional Offices
Application for Cancellation of Permit to Use (PTU) Loose-leaf and
March 17, 2023
Acknowledgement Certificate of CAS
Awarding of the Top 3 Most Creative Three (3) Revenue Regions were awarded with Certificates
and Plaques of Recognition for mounting the Most Creative Online Verification of TIN
Regional Wall of Fame
Regional Wall of Fame.
BIR Registered Business Search Facility

43 Bureau of Internal Revenue Annual Report 2023 44

 Features Date rolled out
6. DEVELOPMENT OF CLOUD-BASED ELECTRONIC DOCUMENTARY STAMP (EDST) SYSTEM -
Re-architecture/development and implementation of the new eDST system that will broaden
Update of registration information the database and expand the digitalization of enforcement and monitoring of collections from DST.
Submission of Application for Closure or Deregistration of Business, TIN • Notice of Award and Notice to Proceed were issued to contractor in December 2023. Target
Cancellation January 23, 2023 completion of development is in third quarter of 2024.
Registration of PTU Loose Leaf

System Registration of Computerized Accounting System (CAS) 7. ENHANCEMENT OF BIR WEBSITE PORTAL - Improve the look and feel of the current website,
making it more user-friendly and responsive to users’ needs.
Registration of business and issuance of Electronic Certificate of
Registration (eCOR) and Authority to Print (ATP) • Conducted UAT for content managers from the BIR National Office in December 2023. Target
January 16, 2023 launch of the enhanced website is the second quarter of 2024.
Application for an ATP or use of BIR Printed Receipt/Invoices (BPR/BPI)
• The enhancement of the website is developed with the assistance of the Department of Information
Employer Account Enrollment to facilitate the TIN issuance of employees
and Communications Technology (DICT).
Registration of Books of Accounts December 2022

Issuance of TIN for foreign individuals December 2022 8. OPTIMIZED KNOWLEDGE MANAGEMENT SYSTEM FOR CHATBOT REVIE - Maintenance and
sustenance of the cloud-based Contact Center Solution and improvement of the contact center
Issuance of TIN for Nonresident Foreign Corporation July 2022
facility operations and chatbot Revie thru enhancements.
• Enhancements include integration with online appointment booking, linkage with eComplaint
2. PROJECT 230X - Development and implementation of a web-based system that will capture filing facility, and queue management for TIN inquiries. A queue management feature for TIN
information on transactions subject to withholding tax, generate valid creditable withholding inquiry was also added and a dedicated email was created for customers who prefer to receive
tax certificates, provide facility for electronic filing and payment of withholding tax, and provide responses to their TIN inquiry via email.
reconciliation and discrepancy reports. • A live agent-co-browse function and visual experience while handling walkthroughs on returns/forms.
• Testing of the system is underway. Target pilot implementation to select taxpayers is in the first
quarter of 2024. 9. eAPPOINTMENT – This is a web-based booking calendar, accessible online 24/7, that will allow
taxpayers the flexibility to schedule an appointment with Revenue District Offices when availing
3. ONLINE TAX CLEARANCE - Aims to provide online facility for the public to file, pay and receive various services on registration, collection, and assessment.
Tax Clearance Certificate (TCC) for various purposes and Delinquency Verification Certificate (DVC). • Ongoing development and testing of eAppointment for frontline services under Collection and
• Ongoing system development and iterative testing. Target pilot implementation to select Revenue Assessment Sections of the Revenue District Offices. Pilot implementation is in the first quarter
Region(s) is in the first quarter of 2024. of 2024.
• eAppointment for frontline services under Client Support Section rolled out nationwide as of
4. ELECTRONIC INVOICING/RECEIPTING AND SALES REPORTING SYSTEM (EIS) - An electronic February 2023.
platform capable of processing and storing electronic receipts and invoices on a real-time or near
real-time basis containing required taxpayer information. e-Sales reporting is an electronic platform Other taxpayer-facing projects are also underway, such as:
capable of summarizing the electronic invoices stored by the e-Invoicing/e-Receipting System. 10. BIR ASSIST APP PROJECT - A customized BIR electronic tax calendar, announcements,
• From pilot implementation until December 31, 2023, 63 taxpayers have transmitted 210.26 Million appointment and reminder application, which shall be available to the public for download.
invoices through EIS API while 3,558 invoices were issued using the EIS web application.
11. TAXPAYER’S LEDGER PORTAL - Allow taxpayers access to their records to view and verify the
5. ELECTRONIC ONE-TIME TRANSACTION (eONETT) SYSTEM - The project aims to have additional correctness of registration information and all information contained in their filed returns/payments made
facility in the processing and issuance of Electronic Certificate Authorizing Registration (eCAR) for and other submitted documents.
Donor’s Tax. This system will also provide taxpayers with an alternative and a more convenient
way of transacting their ONETT applications for sale of Real Properties classified as Capital and 12. DEVELOPMENT OF EFILING SYSTEM – Development of an integrated eFiling and ePayment
Ordinary Assets and Donation of Real and Personal Properties. solution that can be accessed anytime (24/7) and anywhere by all types of taxpayers/users to
• Donor’s Tax Module went live nationwide on Nov. 6, 2023. With this new module, taxpayers can file returns, pay taxes, submit the required attachments using multimedia (mobile phones, tablets,
now use the system to transact ONETT for donation of real and personal properties. phablets, notebook/laptops or desktop computers) and can interface to all various ePayment
• The system’s first module was rolled out nationwide in October 2022. It covers ONETT for the sale options and BIR Core System.
of real property and the Capital Gains Tax and Withholding Taxes arising therefrom.

45 Bureau of Internal Revenue Annual Report 2023 46

 The BIR DX Program also includes projects aimed at improving internal processes. Among these,
two projects were completed in 2023. Estate Tax
Period
Collection (In Million Pesos) No. Of Availers
■ ENHANCED MONITORING AND MANAGING ADMINISTRATIVE CASES (EMMAC) - Reinforces
the current MMAC (which established an automated solution for the management and 2019 822.29 11,055
monitoring of administrative cases) by introducing new features and improving existing
2020 1,181.98 22,919
facilities such as authorizing the access of the Prosecution Division, implementing the
necessary viewing access of the management and other users, linkage to the database of 2021 3,590.77 45,371
the Personnel Division, alert notification on aging of pending administrative cases, among
2022 1,368.54 42,373
others. The enhanced system was rolled out in November 2023 and RMC No. 125-2023
was issued to announce the availability of its additional features and functionalities. 2023 1,899.10 51,381

Total 8,862.69 173,099

■ PROPERTY MANAGEMENT SYSTEM (PMS) (National Office Phase) - A web-based system for
inventory management operations such as, but not limited to, barcode scanning and printing, Based on reports received as of January 16, 2024

report generation, and multi-location management. The project enables the maintenance of
updated property accountabilities of officials and employees, have complete control of the
lifecycle of an asset, and simplifies the conduct of physical inventory. Assets in all offices in the
BIR National Office have been barcoded as of August 2023.
Expedite Updating of Schedules of Zonal Values
On June 18, 2019, the BIR issued RMO No. 31- 2019 re: Revised Policies, Guidelines and Procedures
in the Establishment/Revision of Schedule of Zonal Values of Real Properties within the jurisdiction
of RDOs and for other purposes in Relation to Section 6E of R.A. No. 10963, otherwise known as the
Tax Reform for Acceleration and Inclusion (TRAIN) Law.

OTHER PROGRAMS/ Under the TRAIN Law, the Schedule of Zonal Values of every RDO is subject to automatic adjustment
ACTIVITIES/ PROJECTS once every three (3) years. For the year 2023, twenty-nine (29) RDOs have updated their Schedule
of Zonal Values compared to 28 RDOs updated in 2022. Revision of Schedule of Zonal Values
is essential to reflect the current real property valuation, taking into account the most recent
sales/transfers and exchanges of real properties for purposes of computation of any internal
revenue tax.

Estate Tax Amnesty

With the passage of Republic Act (RA) No. 11956 in 2023, the period for the availment of the Estate
Internal Audit Program
Tax Amnesty pursuant to RA No. 11213 was extended until June 14, 2025. It also expanded the The BIR is committed in providing service excellence with integrity and professionalism to the
coverage to include settlement of estate taxes of decedents who died on or before May 31, 2022. taxpayers all over the country. To ensure that this guiding principle is followed, internal controls
are assessed, areas where risks and weaknesses may affect or hinder the Bureau from achieving
On September 8, 2023, Revenue Regulations (RR) No. 10-2023 was issued to amend its goals and objectives are identified and the compliance of the revenue personnel to the
certain provisions of RR No. 6-2019, the policies and guidelines for the Estate Tax Amnesty. organizational policies, procedures, and guidelines are evaluated. After which, recommendations
As of December 31, 2023, BIR collected ₱8,862,687,633.64 from 173,099 availers of the are provided on ways to make improvements or corrective actions and to prevent future deficiencies
estate tax amnesty. or nonconformities.

47 Bureau of Internal Revenue Annual Report 2023 48

 Faithful to its commitment of improving its proficiency, effectiveness and quality of services, the
Performance Evaluation Division (PED) has undertaken trainings and workshops and is currently in
the process of applying the baseline assessment tools to better understand the agency’s internal
control system and determine whether these controls are effectively implemented, adequate and
relevant.

Among the accomplishments of this program for 2023 are:

• Conducted compliance audit on four (4) Revenue District Offices and four (4) Divisions
regarding:
० Handling, review and completeness of protested tax cases covered by Electronic Letters of
Authority and Discrepancy Notices;
० Handling and completeness of Delinquent Account dockets; and
० Disposition of tax cases referred for issuance of Subpoena Duces Tecum and legal opinions. Establishment of a Command Center with IT
• Performed revalidation on selected paid assessment tax cases;
• Conducted follow-up evaluation on twenty-five (25) District Offices and four (4) Divisions under
Operations Center
four (4) Revenue Regions; and
Establishment of a centralized hub/control room at the BIR National Office to monitor systems,
• Performed spot-checking of the posting of collections and remittances of the Revenue
server and network performance, tracking of computing resources, as well as performance of all
Collecting Officers (RCOs) to the Mobile Revenue Collecting Officers System (MRCOS)
BIR offices nationwide.
in 111 municipalities/stations under six (6) District Offices.

It will also allow monitoring network utilization, security posture, application and server health
through a dashboard displayed on the monitor in the command center.
Social Media Presence
The use of social media as an extra channel for the widespread distribution of tax information was
made official on May 24, 2018, with the issuance of RMO No. 24-2018. At the time, only the YouTube
Electronic Records Management System (eRMS)
platform was utilized with a small number of subscribers. When the BIR looked into using Facebook
as an additional social media platform, it was discovered that the number of Reach peaked in The Bureau has implemented a new Electronic Records Management System (eRMS) as of
2020 and 2021 (see Table 1) as a result of the BIR’s constant use of social media to communicate November 15, 2023, marking a major step towards digital efficiency. This web-based system
with taxpayers and inform them of changes to various tax compliance requirements in light of the empowers the Division to:
COVID-19 pandemic’s limitations. Although Facebook Reach decreased in 2022 and 2023, there • Enhance oversight and accessibility: eRMS provides a centralized platform for monitoring
was a rise in the number of posts which comprised of tax information materials such as social and managing critical documents, ensuring they are readily available for both daily operations
media cards and Audio Visual Presentations (AVPs) on tax deadlines, new revenue issuances, live and compliance audits;
webinars, tax advisories, etc., particularly in CY 2023. As of December 2023, the BIR Facebook Page • Minimize lost documents: eRMS significantly reduces the risk of losing or misfiling important
has already attained more than 500,000 Followers. documents, streamlining document organization and retrieval;
• Expedite searches and retrieval: eRMS offers a search function, allowing users to locate
In 2023, X (formerly known as Twitter) was fully utilized based on the analytics provided in Table 1. specific documents quickly and efficiently; and
• Optimize information flow: eRMS fosters improved organization and workflow by streamlining
Facebook Youtube X (Formerly Known As Twitter) information management practices.
Posts Watch Tweets
Year Reach Views New Tweets
(AVPS, Socmed
Cards, And Other
Time
Subscribers Impressions This innovative system is expected to significantly enhance the Bureau’s operational efficiency and
Contents.) (Hours)
effectiveness, contributing to the organization’s overall success and marks a significant collaboration
2020 7,490,645 403 37,699 1,689.8 472 - -
2021 8,891,405 479 362,277 8,340.2 6,705 - - between the Records Management Division (RMD) and Systems Development Division (SDD),
2022 6,996,901 518 879,216 17,750.9 3,068 - - demonstrating their commitment to continuous improvement and digital transformation within the
2023 826 9,626.4 2,116 570
5,984,528 149,979 590,800
Bureau.

49 Bureau of Internal Revenue Annual Report 2023 50

 Percentage Distribution

ADMINISTRATIVE MATTERS 2.62%

NP-Others

1.20%
NP-Media Services

Enhanced Procurement Process 4.14%

NP-RGP
The objective of this program is to promote transparency, competitiveness, and accountability by Negotiated Procurement
(NP) - Others: 2.62%
providing private eligible contracting parties equal opportunities to participate in public/competitive
bidding, streamlining the procurement process, holding public officials directly or indirectly involved
8.27% NP-A-2A CUS - 1.19%
NP-SVP - 0.61%
NP-LRP - 0.29
Direct Contracting NP-Shopping - 0.23%
in the procurement process accountable, and keeping the public informed on the procurement
83.76%
NP-2FB - 0.17%
NP-A2A Others - 0.13%
process and the implementation of awarded contracts.
Public Bidding

Competitive/Public Biddings and other Alternative Methods of Procurement for various IT and
Non-IT Projects/Programs were conducted, to wit: The Bureau conducted various seminars, to wit:

1. Briefing with Suppliers, Contractors and Consultants

Types and Methods of Procurement Total Amount

1. Public Bidding (PB) This briefing, attended by various BIR Officials and employees in the National Office and Suppliers
1.1 Goods 2,710,559,748.75 & Contractors for the Procurement of Goods, Infrastructure Projects and Consultants for the
Procurement of Consulting Services on October 16, 2023, which aims to promote transparency and
1.2 Infrastructure Projects -
competitiveness in compliance with the Governing Principles of RA No. 9184 and to familiarize and
1.3 Consulting Services 24,130,000.00 update the Suppliers, Contractors and Consultant on the following topics, to wit:
Sub-total 2,734,689,748.75 a. Presentation of Programs/Projects per Approved Annual Procurement Plan Non-CSE
2. Alternative Modes FY 2024;
b. Procedures in the Conduct of Public Bidding (Goods, Infrastructure Projects and Consulting
(Goods and Services)
Services) and Alternative Methods of Procurement;
2.1 Shopping 7,421,708.18 c. Documentary Requirements for the Conduct of Public Bidding (Goods, Infrastructure Projects
2.2 Direct Contracting (DC) 270,064,398.11 and Consulting Services) and Alternative Methods of Procurement;
2.3 Negotiated Procurement (NP)
d. Sealing and Marking of Bids;
e. Payment Process (Issues and Concerns); and
Two Failure of Bidding (NP-2FB) 5,652,871.92
f. Guidelines for Blacklisting of Suppliers, Contractors and Consultants.
Agency to Agency - Common-Use Office Supply (NP-A2A-CUS) 38,917,944.53
2. Procurement Planning and Budgeting Workshop
Agency to Agency - (NP-A2A-Others) 4,295,873.60

Recognized Government Printers (RGP) 135,290,650.00

This Face to Face seminar workshop, attended by various BIR Officials and employees in the
Media Services 39,149,756.40 National Office under the Office of the Commissioner, Legal Group and Resource Management
Small Value Procurement (NP-SVP) 20,042,680.12 Group on December 15, 2023, was conducted in anticipation of the Budget Call from the Department
of Budget and Management relative to the preparation and submission of the FY 2025 Budgetary
Lease Real Property (NP-LRP) 9,360,000.00
Proposals on the following topics, to wit:
Sub-total (Alternative Methods) 530,195,882.86 a. Budget Preparation (BP) Guidelines for FY 2025;
Grand Total ₱3,264,885,631.61 b. Presentation of Indicative Annual Procurement Plan (APP) Non-CSE FY 2024;
c. Modes of Procurement & Updates of the Early Procurement Activities FY 2024 Projects; and
d. Updates on the Budget Utilization Rate-Obligation and Disbursement.

51 Bureau of Internal Revenue Annual Report 2023 52

 Personnel Complement Statement of Financial Position
The total personnel complement of the Bureau as of December 31, 2023 is 15,154 per the Personal Services
Itemization and Plantilla of Personnel (PSIPOP). Details of which are as follows: Bureau of Internal Revenue

Quezon City
National Regional Dummy
Functional Group
Office Office Unit
Total Consolidated Condensed Statement of Financial Performance
Management Group 159 494 1 654 All Funds
Administrative Group 911 2,836 10 3,757 For the Year Ended December 31, 2023
Assessment Group 362 3,997 1 4,360 (In Philippine Peso)
Collection Group 247 3,539 - 3,786

Compliance Group - 456 - 456

Document Processor Group 89 547 - 636

Note 2023 2022
Excise Group 218 - - 218
(Restated)
Information Technology Group 206 25 - 231
Revenue
Legal Group 112 345 - 457
Tax Revenue 17 2,522,563,292,494.83 2,339,042,816,380.03
Taxpayer Assistance Group 86 513 - 599
Service and Business Income 18 2,104,168,143.44 3,366,298,752.32
Total 2,390 12,752 12 15,154
Shares, Grants and Donations 19 30,106,747.91 8,146,784.05
Note:
Management Group – Asst. Division Chief, Division Chief, HREA, ASCOMIR, DCIR, CIR (SG-22 and up)
Other Non-Operating Income 20 633,559,403.90 340,027,020.07
Assessment Group – Revenue Officer I-IV (Assessment)
Collection Group – Revenue Officer I-IV (Collection)
Document Processor Group – Revenue Officer I-IV (DP)
Excise Group – Revenue Officer I-IV (Excise) Total Revenue 2,525,331,126,790.08 2,342,757,288,936.47
Taxpayer Assistance Group – Revenue Officer I-IV (TA)
Compliance Group – Revenue Officer I-IV (Compliance)
Information Technology Group – Performing IT-related functions (Computer Programmers, Information Systems Analysts, etc.)
Legal Group – Attorney I-III, Legal Assistants, Special Investigators, Intelligence Officers Less: Current Operating Expenses
Administrative Group – All Administrative Positions
Dummy Unit – Excess positions Personnel Services 21 10,084,051,279.63 9,050,722,755.74

Maintenance and Other Operating Expenses 22 3,649,157,565.35 3,250,619,302.61

Cost of Operations Financial Expenses 23 80,237,188.63 97,940,470.61

Non-Cash Expenses 24 292,196,211.78 341,270,323.83

Total expenditures for CY 2023 has amounted to ₱14.512 Billion, as compared to last year’s ₱12.909 Billion.
Capital Outlays 25 1,006,666.00 515,231.00
The main bulk of the operations cost came from Personnel Services which comprised 70 percent of the
total obligations.
Total Current Operating Expenses 14,106,648,911.39 12,741,068,083.79

Cost to collect for every ₱100 revenue stood at ₱0.58 vis-à-vis the Bureau’s collection of ₱2,517.384 Billion
during the year. The said cost is higher by ₱0.03 than last year’s cost to collect. Surplus/(Deficit) from Current Operations 2,511,224,477,878.69 2,330,016,220,852.68

Breakdown of BIR Expenditures for CY 2023

(In Million Pesos) Net Financial Assistance/Subsidy 26 14,202,166,837.26 12,902,522,138.31

Sale of Assets 27.1 22,000.00 169,816.80

Item Amount % Distribution
Gains 27.2 508,341.66 5,137,373.25
Personnel Services 10,151 70% Losses 27.3 (889,946.81) (2,491,329.96)
Maintenance and other Operating Expenses 3,853 27%

Financial Expenses 80 1% Surplus/(Deficit) for the period 2,525,426,285,110.80 2,342,921,558,851.08

Capital Outlay 428 3% (951,885,630,012.74) (900,352,574,543.09)

Total 14,512 100%

Note: Actual Collection is based on Quarterly Report of Revenue and Other Receipts (FAR 5) as of December 31, 2023 by Revenue Accounting Division
This statement should be read in conjunction with accompanying notes.

53 Bureau of Internal Revenue Annual Report 2023 54

 Bureau of Internal Revenue
Quezon City
Consolidated Condensed Statement of Cash Flows
Bureau of Internal Revenue For the period ending December 31, 2023
All Funds

Quezon City Note 2023 2022

(Restated)

Consolidated Condensed Statement of Financial Position Cash Flows From Operating Activities
Cash Inflows
All Funds Receipt of Notice of Cash Allocation 30.1 32,213,437,061.36 28,713,297,141.55
Collection of Income/Revenues 2,525,295,403,859.25 2,342,723,190,961.27
As of December 31, 2023 Receipt of Subsidy from Other NGAs, LGUs and GOCCs - -
Collection of Receivables 3,026,154.57 5,626,249.16
(In Philippine Peso) Receipt of Inter-Agency Fund Transfers - -
Receipt of Intra-Agency Fund Transfers - -
Receipt of Trust Liabilities 7,911,281.20 6,343,244.15
Note 2023 2022 Other Receipts 30.2 270,575,528.58 151,676,830.85
(Restated) Adjustments 30.3 10,353,422,733.19 11,229,993,770.51
Total Cash Inflows 2,568,143,776,618.15 2,382,830,128,197.49
ASSETS Cash Outflows
Replenishment of negotiated MDS checks - -
Current Assets Remittance to National Treasury 2,526,909,235,324.15 2,342,678,723,371.89
Cash and Cash Equivalents 5 146,803,684.76 128,245,572.37 Payment of operating expenses 9,088,139,793.85 8,328,313,261.39
Purchase of Inventories 331,420,924.58 384,160,981.27
Receivables 6 13,378,465,425.56 8,789,840,465.42
Purchase of Consumable Biological Assets - -
Inventories 7 1,122,502,432.71 1,091,991,137.31 Grant of Cash Advances (Unliquidated During the Year) 22,789,579.37 18,099,596.50
Other Current Assets 8 19,913,924.63 17,088,698.71 Prepayments 119,457,545.10 90,366,200.67
Payment of Deposits - -
Total Current Assets 14,667,685,467.66 10,027,165,873.81 Payment of Prior Year's Accounts Payable 625,862,147.29 694,702,988.49
Remittance of Personnel Benefit Contributions and Mandatory Deductions 3,250,415,555.15 2,899,943,865.00
Non-Current Assets Grant of Financial Assistance/Subsidy 78,000.00 -
Property, Plant and Equipment 9 6,115,618,541.49 6,286,930,347.53 Release of Inter-Agency Fund Transfers - -
Release of intra-agency fund transfers 30.4 9,311,293,551.99 7,639,633,553.67
Intangible Assets 10 147,280,132.47 145,605,889.22
Payment from Trust Liabilities/Fund Transfers 5,351,305.55 12,269,820.97
Other Non-Current Assets 11 2,283,991,490.58 2,279,282,680.21 Other Disbursements 30.5 8,770,399,953.28 7,098,752,878.60
Total Non-Current Assets 8,546,890,164.54 8,711,818,916.96 Adjustments 30.6 9,417,326,043.13 12,616,818,105.51
Total Cash Outflows 2,567,851,769,723.45 2,382,461,784,623.96
TOTAL ASSETS 23,214,575,632.20 18,738,984,790.77 Net Cash Provided by (Used in) Operating Activities 292,006,894.70 368,343,573.53
Cash Flows from Investing Activities
LIABILITIES Cash Inflows
Proceeds from Sale of Investment Property - -
Current Liabilities Proceeds from Sale/Disposal of Property, Plant and Equipment 128,950.00 1,338,592.00
Financial Liabilities 12.1, 13.1 1,010,861,012.08 930,161,361.82 Sale of Investments - -
Receipt of Cash Dividends - -
Intra-Agency Payables 12.2 350,194.60 279,598.09
Proceeds from Matured/Return of Investments - -
Inter-Agency Payables 12.3 132,719,684.35 117,596,452.85 Collection of Long-Term Loans - -
Total Cash Inflows 128,950.00 1,338,592.00
Trust Liabilities 13.2 211,319.04 168,626.69
Cash Outflows
Deferred Credits/Unearned Income 14 2,475,732,645.04 7,597,012,329.91 Purchase/Construction of Investment Property - -
Other Payables 15 12,573,740.02 10,856,455.29 Purchase/Construction of Property, Plant and Equipment 68,049,252.88 179,722,337.26
Investments - -
Total Current Liabilities 3,632,448,595.13 8,656,074,824.65
Purchase of Bearer Biological Assets - -
Purchase of Intangible Assets 8,433,956.24 1,829,362.50
Non-Current Liabilities
Grant of loans - -
Financial Liabilities 13.1 398,713,452.00 520,391,369.47 Total Cash Outflows 76,483,209.12 181,551,699.76
Trust Liabilities 13.2 95,722,663.40 105,136,428.45 Net Cash Provided by (Used in) Investing Activities (76,354,259.12) (180,213,107.76)
Cash Flows from Financing Activities
Deferred Credits/Unearned Income 14 9,525,541,573.75 877,273.94 Cash Inflows
Total Non-Current Liabilities 10,019,977,689.15 626,405,071.86 Proceeds fromissuance of bills and bonds - -
Proceeds from Domestic and Foreign Loans - -
Total Liabilities 13,652,426,284.28 9,282,479,896.51 Total Cash Inflows - -
Cash Outflows
Total Assets less Total Liabilities 9,562,149,347.92 9,456,504,894.26 Payment of Long-Term Liabilities 121,697,885.89 105,602,240.83
Redemption of Bills/Bonds Issued - -
NET ASSETS/EQUITY Payment of Financial Expenses 75,396,637.31 92,036,782.37
Total Cash Outflows 197,094,523.20 197,639,023.20
Accumulated Surplus/(Deficit) 29.2 9,562,149,347.92 9,456,504,894.26
Net Cash Provided by (Used in) Financing Activities (197,094,523.20) (197,639,023.20)
Total Net Assets/Equity 9,562,149,347.92 9,456,504,894.26 Increase(Decrease) in Cash and Cash Equivalents 18,558,112.38 (9,508,557.43)
Effects of Exchange Rate Changes on Cash and Cash Equivalents - -
Cash and Cash Equivalents, January 1 128,245,572.37 137,754,129.80
This statement should be read in conjunction with accompanying notes.
Cash and Cash Equivalents, December 31 146,803,684.76 128,245,572.37

This statement should be read in conjunction with accompanying notes.

55 Bureau of Internal Revenue Annual Report 2023 56

 Bureau of Internal Revenue

Quezon City

Consolidated Statement of Changes in Net Assets/Equity

All Funds

For the Year Ended December 31, 2023

(In Philippine Peso)

Accumulated Surplus/ (Deficit)

Note 2023 2022

(Restated)

Balance at January 1 11,662,086,336.42 12,582,319,161.11

Add/(Deduct):

Changes in accounting policy (10,331,191.82) (86,050,240.74)

Prior period adjustments/Unrecorded Income and Expenses 29.1 120,915,725.25 (3,274,943,850.00)

Other adjustments (2,316,165,975.59) (5,657,783.02)

Restated balance 9,456,504,894.26 9,215,667,287.35

Add/(Deduct):

Changes in Net Assets/Equity for the Calendar Year

TAX
Surplus/(Deficit) for the period 29.2 2,525,426,285,110.80 2,342,921,558,851.08

Adjustment of net revenue recognized directly in net assets/equity 29.3 (2,525,298,775,216.47) (2,342,673,520,919.09)

STATISTICS
Others 29.4 (21,865,440.67) (7,200,325.08)

Total recognized revenue and expense for the period 105,644,453.66 240,837,606.91

Balance at December 31 9,562,149,347.92 9,456,504,894.26

########## (211,618,060.09)

This statement should be read in conjunction with accompanying notes.

57 Bureau of Internal Revenue Annual Report 2023 58

 TABLE 1 TABLE 2
BIR COLLECTIONS, GROSS DOMESTIC PRODUCT (GDP) and TAX EFFORT BIR’s SHARE IN NATIONAL GOVERNMENT TAX REVENUES
CY 2008 - CY 2023 CY 2008 - CY 2023
(In Million Pesos) (In Million Pesos)

GDP at Current Prices BIR's Share Other Agencies'

BIR Collections
(GDPcu) National in National Share in National
Year Tax Effort Government Tax
Year BIR Collections Government Tax Government Tax
(%) Revenues
Growth Rates Growth Rates Revenues Revenues
Amount Amount
(%) (%) (%) (%)

2008 778,580.80 9.11 8,050,200.62 11.84 9.67 2008 1,049,189.00 778,580.80 74.21 25.79

2009 750,287.68 (3.63) 8,390,421.46 4.23 8.94

2009 981,631.00 750,287.68 76.43 23.57
2010 822,623.90 9.64 9,399,450.76 12.03 8.75
2010 1,093,643.00 822,623.90 75.22 24.78
2011 924,146.03 12.34 10,144,661.33 7.93 9.11
2011 1,202,066.00 924,146.03 76.88 23.12
2012 1,057,916.41 14.48 11,060,588.83 9.03 9.56
2012 1,361,081.00 1,057,916.41 77.73 22.27
2013 1,216,660.72 15.01 12,050,591.98 8.95 10.10

2013 1,535,698.00 1,216,660.72 79.23 20.77

2014 1,334,761.63 9.71 13,206,828.25 9.59 10.11

2015 1,433,301.03 7.38 13,944,157.45 5.58 10.28 2014 1,718,986.00 1,334,761.63 77.65 22.35

2016 1,567,212.86 9.34 15,132,381.47 8.52 10.36 2015 1,815,475.00 1,433,301.03 78.95 21.05
2017 1,772,321.27 13.09 16,556,651.08 9.41 10.70
2016 1,980,390.00 1,567,212.86 79.14 20.86
2018 1,951,849.28 10.13 18,265,190.26 10.32 10.69
2017 2,250,678.00 1,772,321.27 78.75 21.25
2019 2,175,504.74 11.46 19,517,863.17 6.86 11.15
2018 2,565,872.00 1,951,849.28 76.07 23.93
2020 1,951,023.34 (10.32) 17,951,573.57 (8.02) 10.87

2021 2,078,144.66 6.52 19,410,614.49 8.13 10.71

2019 2,827,651.00 2,175,504.74 76.94 23.06

2022 2,335,673.87 12.39 22,028,276.34 13.49 10.60 2020 2,504,421.00 1,951,023.34 77.90 22.10

2023 2,516,986.76 7.76 24,318,611.40 10.40 10.35 2021 2,742,721.00 2,078,144.66 75.77 24.23
Average
(2008 - 2023) 8.40 8.02 10.12
2022 3,220,315.00 2,335,673.87 72.53 27.47

Notes: 2023 3,429,292.00 2,516,986.76 73.40 26.60

1. Tax Effort is the ratio of BIR collection to Gross Domestic Product at Current Prices (GDPcu)

2. CY 2015 - CY 2023 BIR collections are net of actual tax refunded
Note: CY 2015 - CY 2023 BIR collections are net of actual tax refunded
Source of GDPcu: National Accounts of the Philippines (NAP) - Philippine Statistics Authority, as of May 2024
Source of National Government Tax Revenues: Cash Operations Report (COR), Bureau of the Treasury
Rundate: March 11, 2024
Rundate: March 11, 2024

59 Bureau of Internal Revenue Annual Report 2023 60

 TABLE 3 TABLE 4
COMPARATIVE VOLUME OF REMOVALS ON EXCISABLE PRODUCTS COMPARATIVE INTERNAL REVENUE COLLECTIONS AND GOALS BY TAX TYPE
CY 2023 - CY 2022 CY 2023 - CY 2022
(In Million Pesos)
Unit of Increase/
Excisable Products 2023 2022 %
Measure (Decrease)
I. TAXABLE REMOVALS 2023 2022 Collection vs. Goal Collection vs. Previous Year

A. TOBACCO PRODUCTS
Goal
1. Cigarettes Excess/(Deficiency) Increase/(Decrease)
Tax Classification Goals Attainment
a) Local - Packed in 20's pack 2,179,432,500 2,335,297,000 (155,864,500) (6.67) (%)
Collections (RMO No. 34-2023) Collections
- Packed in 10's 42,697,000 12,609,000 30,088,000 238.62 Amount % Amount %
b) Imported - Packed in 20's 77,686,960 544,009,591 (466,322,631) (85.72)
Grand Total 2,516,986.76 2,639,174.00 2,335,673.87 95.37 (122,187.24) (4.63) 181,312.88 7.76
Total Cigarettes PACKED IN 20'S 2,257,119,460 2,879,306,591 (622,187,131) (21.61)

Total Cigarettes PACKED IN 10'S 42,697,000 12,609,000 30,088,000 238.62 I. Taxes on Net Income and Profit 1,404,242.51 1,397,523.00 1,237,177.00 100.48 6,719.51 0.48 167,065.51 13.50

2. Cigars piece 801,988 428,173 373,815 87.30 1. Company, corporate enterprise 550,921.01 553,508.00 495,054.88 99.53 (2,586.99) (0.47) 55,866.12 11.28
3. Chewing Tobacco (local) kilo 1,253,314 1,313,286 (59,972) (4.57)
a) Corporate 309,412.33 318,681.36 279,718.09 97.09 (9,269.03) (2.91) 29,694.24 10.62
4. Heated Tobacco (imported) pack 14,120,840 12,630,060 1,490,780 11.80
b) Withholding at Source 241,508.68 234,826.64 215,336.79 102.85 6,682.03 2.85 26,171.88 12.15
5. Vapor Products 11,738,020 3,254,792 8,483,228 260.64

a) Local ml. 5,376,800 273,180 5,103,620 1,868.23 2. Individual 699,482.90 721,218.00 654,831.09 96.99 (21,735.10) (3.01) 44,651.80 6.82

b) Imported ml. 6,361,220 2,981,612 3,379,608 113.35 a) Individual 21,964.06 21,771.42 19,336.86 100.88 192.64 0.88 2,627.20 13.59

b) Withholding on Wages 334,503.72 367,322.54 338,060.51 91.07 (32,818.82) (8.93) (3,556.80) (1.05)
B. ALCOHOL PRODUCTS
c) Capital Gains 33,302.89 38,602.00 30,884.64 86.27 (5,299.11) (13.73) 2,418.25 7.83
1. Distilled Spirits/Compounded Liquors proof liter 507,865,218 523,603,384 (15,738,167) (3.01)

a) Ethyl Alcohol 321,323 330,372 (9,049) (2.74) d) Withholding at Source 309,712.23 293,522.04 266,549.07 105.52 16,190.18 5.52 43,163.15 16.19

b) Compounded Liquors 507,543,895 523,273,012 (15,729,117) (3.01) 3. Others 153,838.60 122,797.00 87,291.02 125.28 31,041.60 25.28 66,547.58 76.24
2. Wines gauge liter 1,271,691 1,810,580 (538,889) (29.76)
a) Bank Deposits 88,425.17 41,726.00 38,399.92 211.92 46,699.17 111.92 50,025.24 130.27
3. Fermented Liquors gauge liter 1,585,616,557 1,560,212,848 25,403,709 1.63
b) Tax on Government Securities 65,413.44 81,071.00 48,891.10 80.69 (15,657.56) (19.31) 16,522.34 33.79

II. Excise Taxes 292,984.40 336,093.00 312,196.95 87.17 (43,108.60) (12.83) (19,212.55) (6.15)
C. PETROLEUM PRODUCTS

1. Alcohol Products 108,197.11 110,198.00 101,212.91 98.18 (2,000.89) (1.82) 6,984.21 6.90

D. MISCELLANEOUS PRODUCTS 2. Tobacco Products 134,909.29 169,857.00 160,300.77 79.43 (34,947.71) (20.57) (25,391.49) (15.84)
1. Automobiles unit 85,214 65,380 19,834 30.34
3. Petroleum Products 6.84 - 220.13 - 6.84 - (213.29) (96.89)
Up to ₱600,000.00 32,721 31,765 956 3.01
Effective 1/1/18 4% 4. Miscellaneous Products 40,244.11 44,626.00 41,619.84 90.18 (4,381.89) (9.82) (1,375.74) (3.31)
Over ₱600,000.00 to ₱1,000,000.00 48,459 26,812 21,647 80.74
Effective 1/1/18 10% o.w. Automobiles 5,434.85 5,837.00 5,552.94 93.11 (402.15) (6.89) (118.09) (2.13)

Over ₱1,000,000.00 to ₱4,000,000.00 4,034 6,803 (2,769) (40.70) Sweetened Beverages 34,630.60 38,257.00 35,819.14 90.52 (3,626.40) (9.48) (1,188.55) (3.32)
Effective 1/1/18 20%

Over ₱4,000,000.00 - - - - Non-Essentials 178.66 532.00 247.77 33.58 (353.34) (66.42) (69.10) (27.89)
Effective 1/1/18 50%

2. Non-Essentials unit 26,328,521 20,240,264 6,088,257 30.08

5. Mining/Mineral Products 9,627.05 11,412.00 8,843.30 84.36 (1,784.95) (15.64) 783.76 8.86

III. Value-Added Tax 475,244.04 538,131.00 476,139.49 88.31 (62,886.96) (11.69) (895.45) (0.19)

E. SWEETENED BEVERAGES liter 5,594,188,049 5,831,508,251 (237,320,202) (4.07)

IV. Percentage Taxes 129,077.65 124,646.00 105,989.78 103.56 4,431.65 3.56 23,087.87 21.78
₱6/liter 5,594,187,846 5,831,508,232 (237,320,387) (4.07)
1. Banks/Financial Institutions 66,503.05 59,484.00 52,241.81 111.80 7,019.05 11.80 14,261.25 27.30
₱12/liter 203 19 185 981.54
2. Insurance Premiums 3,500.43 3,081.00 2,766.75 113.61 419.43 13.61 733.68 26.52

II. EXPORT REMOVALS (RR No. 3-2008) 3. Amusements 388.53 325.00 283.00 119.55 63.53 19.55 105.53 37.29

A. TOBACCO PRODUCTS 4. Other Percentage 58,387.26 61,553.00 50,517.29 94.86 (3,165.74) (5.14) 7,869.97 15.58
a) Cigarettes pack 1,386,912,034 1,765,780,835 (378,868,801) (21.46)
5. Taxes on Use of Goods or Permission 298.38 203.00 180.94 146.99 95.38 46.99 117.45 64.91
b) Cigars piece 4,145,086 3,039,261 1,105,825 36.38 to Perform Activities (Franchise Tax)

V. Other Taxes 215,438.16 242,781.00 204,170.65 88.74 (27,342.84) (11.26) 11,267.51 5.52
B. ALCOHOL PRODUCTS
1. Transfer Taxes 10,358.47 13,167.00 11,825.68 78.67 (2,808.53) (21.33) (1,467.21) (12.41)
a) Compounded proof liter 3,680,311 2,493,200 1,187,110 47.61

b) Wines gauge liter 24,633 32,760 (8,127) (24.81) 2. Documentary Stamp Tax 179,466.32 205,726.00 172,893.42 87.24 (26,259.68) (12.76) 6,572.90 3.80

c) Fermented gauge liter 1,955,303 - 1,955,303 100.00 3. Miscellaneous 25,613.37 23,888.00 19,451.55 107.22 1,725.37 7.22 6,161.82 31.68

Notes:
C. PETROLEUM PRODUCTS 1. Collection by tax type (net of tax refund and includes non-tax revenues) is based on BIR Form No. 1209 reports received from Revenue District Offices, as of March 11, 2024
2. Per Sec. 73 of RA No. 9593, collection of Travel Tax is TIEZA’s responsibility since 2011
Rundate: March 11, 2024
D. NON - ESSENTIALS unit 571,564 658,318 (86,754) (13.18)

E. SWEETENED BEVERAGES liter 34,486,993 8,085,581 26,401,413 326.52

Source of Data: LT Performance Monitoring and Programs Division, BIR

Date Received: February 19, 2024

61 Bureau of Internal Revenue Annual Report 2023 62

 TABLE 5 TABLE 6
COMPARATIVE INTERNAL REVENUE COLLECTIONS AND GOALS COLLECTIONS BY MANNER OF PAYMENT BY IMPLEMENTING OFFICE
BY IMPLEMENTING OFFICE CY 2023
CY 2023 - CY 2022 (In Million Pesos)
(In Million Pesos)

2023 Rank Based on Voluntary Preliminary/ Delinquent Total Collections

Implementing Office Accounts
2022
Goal Collection Growth Payments Final Assessments
Implementing Office
Goals Attainment Rates
Collections Goal Collection
Collections (RMO No. 34-2023) (%) (%) Attainment Growth Percent Distribution (%) 97.20 2.58 0.22 100.00

I. BIR Operations 2,371,940.20 65,000.34 5,584.03 2,442,524.57

I. BIR Operations 2,442,524.57 2,539,476.00 2,268,592.39 96.18 7.67

A. Large Taxpayers Service 1,520,839.08 1,599,961.77 1,399,525.72 95.05 8.67 16 16 A. Large Taxpayers Service 1,488,074.41 30,569.34 2,195.34 1,520,839.08

B. Revenue Regions 921,685.49 939,514.23 869,066.68 98.10 6.05 B. Revenue Regions 883,865.79 34,431.01 3,388.70 921,685.49

1. Calasiao 19,332.55 21,010.26 16,990.99 92.01 13.78 21 11 1. Calasiao 18,426.27 867.52 38.77 19,332.55

2. Cordillera Administrative Region 10,361.65 11,443.23 7,613.41 90.55 36.10 22 3 2. Cordillera Administrative Region 10,125.83 225.30 10.51 10,361.65

3. Tuguegarao City 12,954.13 13,367.13 10,315.08 96.91 25.58 12 6 3. Tuguegarao City 12,574.15 372.30 7.68 12,954.13
4. City of San Fernando, Pampanga 49,667.08 51,043.25 48,799.78 97.30 1.78 11 21
4. City of San Fernando, Pampanga 47,272.22 2,193.70 201.16 49,667.08
5. Caloocan City 35,847.09 35,697.18 31,487.71 100.42 13.84 5 10
5. Caloocan City 33,073.88 2,587.06 186.14 35,847.09
6. City of Manila 58,876.06 62,012.51 56,341.11 94.94 4.50 17 18
6. City of Manila 57,790.18 1,032.42 53.46 58,876.06
7A. Quezon City 90,422.62 93,610.44 87,654.74 96.59 3.16 13 19
7A. Quezon City 89,629.79 568.48 224.36 90,422.62
7B. East National Capital Region 96,488.73 97,647.74 95,559.34 98.81 0.97 7 22
7B. East National Capital Region 94,470.79 1,860.24 157.69 96,488.73
8A. Makati City 132,063.29 133,419.53 129,541.57 98.98 1.95 6 20
8A. Makati City 124,335.96 7,271.26 456.07 132,063.29
8B. South National Capital Region 140,598.14 137,888.37 148,832.29 101.97 (5.53) 1 23
8B. South National Capital Region 135,157.21 4,606.19 834.74 140,598.14
9A. CaBaMiRo 55,760.07 55,465.94 49,551.18 100.53 12.53 4 14
(Cavite-Batangas-Oriental Mindoro- 9A. CaBaMiRo 53,400.77 2,212.26 147.04 55,760.07
Occidental Mindoro-Romblon) (Cavite-Batangas-Oriental Mindoro-Occidental Mindoro-Romblon)

9B. LaQueMar 38,241.28 1,704.47 296.75 40,242.50

9B. LaQueMar 40,242.50 41,112.14 35,626.35 97.88 12.96 9 12
(Laguna-Quezon-Marinduque)
(Laguna-Quezon-Marinduque)
10. Legazpi City 17,275.95 129.70 - 17,405.65
10. Legazpi City 17,405.65 18,501.93 12,805.92 94.07 35.92 19 4
11. Iloilo City 15,694.69 266.54 7.11 15,968.34
11. Iloilo City 15,968.34 16,647.80 13,724.73 95.92 16.35 15 9
12. Bacolod City 13,777.11 511.81 13.36 14,302.28
12. Bacolod City 14,302.28 14,812.84 12,668.47 96.55 12.90 14 13
13. Cebu City 40,235.01 2,214.22 175.73 42,624.95
13. Cebu City 42,624.95 41,943.59 38,612.36 101.62 10.39 2 15

14. Eastern Visayas Region 13,146.56 13,477.60 9,353.39 97.54 40.55 10 1 14. Eastern Visayas Region 10,842.03 2,282.77 21.76 13,146.56

15. Zamboanga City 9,808.75 10,475.46 8,276.72 93.64 18.51 20 8 15. Zamboanga City 9,518.40 263.91 26.44 9,808.75

16. Cagayan de Oro City 17,703.14 18,655.61 14,679.97 94.89 20.59 18 7 16. Cagayan de Oro City 16,716.08 918.27 68.79 17,703.14

17. Butuan City 9,963.97 10,141.68 7,202.68 98.25 38.34 8 2 17. Butuan City 9,391.16 528.04 44.77 9,963.97

18. Koronadal City 15,108.92 14,967.09 11,703.23 100.95 29.10 3 5 18. Koronadal City 14,280.75 550.95 277.23 15,108.92
19. Davao City 23,039.02 26,172.91 21,725.67 88.03 6.05 23 17
19. Davao City 21,636.26 1,263.61 139.15 23,039.02
II. Other Non-Tax Revenues* 163.91 158.03 3.72
II. Other Non-Tax Revenues* 163.91 163.91
III. Other Revenues 22.97 (6.40) (458.75)
III. Other Revenues 22.97 22.97
IV. Non-BIR Operations 82,684.73 99,698.00 73,938.69 82.94 11.83
IV. Non-BIR Operations 82,684.73 82,684.73
Total Gross Collections 2,525,396.18 2,639,174.00 2,342,682.71 95.69 7.80
Total Gross Collections 2,454,811.81 65,000.34 5,584.03 2,525,396.18
Tax Refund (8,409.43) (7,008.83) 19.98
Tax Refund (8,409.43) (8,409.43)
Total Collections (Net of Tax Refund) 2,516,986.76 2,639,174.00 2,335,673.87 95.37 7.76
Total Collections (Net of Tax Refund) 2,446,402.38 65,000.34 5,584.03 2,516,986.76
*Includes collection of Certification Fees, Rental/Lease Income, Miscellaneous Income, Fines and Penalties - Business & Service Income, Bid Documents, Salaries Overpayments, and other Overpayments
collected by the Special Collecting Officers assigned at the National Office and Regional Offices.
*Includes collection of Certification Fees, Rental/Lease Income, Miscellaneous Income, Fines and Penalties - Business & Service Income, Bid Documents, Salaries Overpayments, and other
Source of Collection Data: Revenue Accounting Division
Overpayments collected by the Special Collecting Officers assigned at the National Office and Regional Offices.
Rundate: February 20, 2024
Sources of Data:
1. Total Collections: Revenue Accounting Division
2. Audit and Delinquent Accounts: BIR Form No.1209 reports submitted by the Revenue District Offices
Rundate: March 11, 2024

63 Bureau of Internal Revenue Annual Report 2023 64

 TABLE 7
COMPARATIVE NUMBER OF REGISTERED TAXPAYERS

Increase/Decrease

Particulars As of December As of December

2023 2022 Number Percent (%)

Corporate Taxpayers 1,339,015 1,283,345 55,670 4.34

Taxable 1,006,964 964,787 42,177 4.37

Exempt 314,088 301,375 12,713 4.22

Non-resident Foreign 17,963 17,183 780 4.54

Corporations

Individual Taxpayers 28,120,175 27,635,652 484,523 1.75

Compensation Income Earners 23,323,952 23,032,599 291,353 1.26

Professionals 1,182,489 1073087 109,402 10.20

Single Proprietorship 3,550,875 3,467,624 83,251 2.40

OFW/Non-Resident Citizen 62,859 62,342 517 0.83

Estate 273,506 163,476 110,030 67.31

Trust 4,725 4,533 192 4.24

Marginal Income Earners 217,627 228,715 -11,088 -4.85

REGIONAL
One Time Taxpayer (ONETT) 6,075,534 5,884,291 191,243 3.25

Others (Executive Order No. 98) 13,287,915 12,251,982 1,035,933 8.46

HIGHLIGHTS
TOTAL 49,318,497 47,451,994 1,866,503 3.93

Source: TAS 007 Report on Registration by Taxpayer Type from RDOs

Note: Data includes both head offices and branches”

65 Bureau of Internal Revenue Annual Report 2023 66

 Revenue Region No. 1 Revenue Region No. 2
Calasiao Cordillera Administrative Region

Conferment of Bronze Award to

RR No. 2 by CSC Chairperson Atty.
Karlo A. B. Nograles for achieving
a process-defined HRM in the four
core HRM systems under the Human
Resource Management Practitioners
in Cordillera Administrative Region
on November 22-23, 2023 at the
Newtown Convention Center, Baguio
City.

Ms. Eco Fashion Show participated by all offices of the Revenue Region on March 29, 2023 at the Region’s
covered court in celebration of the National Women’s Month, to promote gender equality and inclusivity while
advocating for environmental awareness.

Blood Donation Activity on

September 17, 2023 at Poblacion,
Bontoc, Mountain Province.

Inauguration and blessing of the new office space Inauguration and blessing of GAD Clinic with Child-Minding
of Revenue District Office No. 3 - San Fernando, Area and Lactation Area on December 19, 2023.
La Union on November 03, 2023.

Tree Planting Activity on September 19, 2023 at

Talubin, Bontoc, Mountain Province.

Search for Reynanay Coronation Day on December 14, 2023 at Star Plaza, Dagupan City, Pangasinan.

Discussion on the ongoing audit for ISO 9001:2015 Kataguan for Life – Run for a Cause on December 10, 2023
Certification of RR No. 2 - Cordillera Administrative at Poblacion, Bontoc, Mountain Province.
Region on July 10, 2023.

Participated in the North Luzon Sports fest on June 14, 2023 at Subic, Zambales in line with the celebration of
the BIR’s 119th Founding Anniversary.

67 Bureau of Internal Revenue Annual Report 2023 68

 Revenue Region No. 3 Revenue Region No. 4
Tuguegarao City City of San Fernando, Pampanga

The Civil Service Commission, thru CSC Field Office The Region’s Finance Division Chief Ma. Adelfa P. Conducted an Outreach Program at Bahay Pag-Ibig
Cagayan-Batanes, conformed the PRIME-HRM: Palattao received the award for Top Performance, in December 2023.
BRONZE AWARD Supervising (Maturity Level II) Service and Hardwork in compliance with the
to RR No. 03 Tuguegarao City as per Resolution reportorial requirements on the submission of
No. 2301086 (promulgated on November 24, 2023) last Financial Reports as of June 2023, during the Finance
December 19, 2023. Forum held last March 6-7, 2023.

Enforcement activity on Illicit Cigarettes, Raw

Surveillance and stock-taking activities and Material and cigarette making machines (on-the-
2023 Regional Tax Campaign Kick-off on February 23, 2023 spot inspection and seizure) in February 2023 at
at ICON, Cauayan City Isabela. implemented sanctions of temporary closure of
establishment under Oplan Kandado Program on Global Aseana I Business Park, San Simon Pampanga.
January 18, 2023.

Mutya ng BIR 2023 (awarded as 3rd Runner Up) in

December 2023 at Manila.

Third-party Certification Audit by United Registrar of Systems Philippines (URSP) in October and Simultaneous Illicit Cigarette Operations in July 2023 Illicit Cigarettes enforcement activity in January 2023
December 2023 on its primary and secondary registration and the four expansion processes, respectively. at Subic Bay Freeport Zone. at O’Donell, Capas, Tarlac.
The auditors recommended that the Revenue Region be immediately granted the ISO 9001:2008.

69 Bureau of Internal Revenue Annual Report 2023 70

 Revenue Region No. 5 Revenue Region No. 6
Caloocan City City of Manila

The Region was shortlisted among the Top 5 entries

in the 2023 Wall of Fame Contest by the BIR National
Office.

Regional personnel aged 50 and above joined the

2-month long Zumba Competition, which aims to
promote good health and camaraderie amongst
Filing of RATE Cases against illicit cigarettes on May 25, 2023 in the Prosecutor’s Office, Bulacan. employees.

RR No. 6 - Manila successfully maintained the world-

RDO No. 26 conducted CRM/POS and applied for Blessing of newly renovated BIR RDO No. 27 Building class professionalism on passing the ISO 9001:2015
cancellation of Permit to Use on December 12, 2023. on March 17, 2023. 1st Surveillance Audit on Business Registration
Processes on June 21-22, 2023.

Taxilogue: Tax Dialogue with Commissioner Romeo D.

Lumagui, Jr. was organized as part of the Region’s
As part of the 4 Major Programs of RR No. 6 - Manila Tax Campaign Kick Off 2023. It was attended by BIR
Apprehended an Online Seller on January 11, 2023 for Excise on Perfume Operations at SM Sangandaan on on Improvement of Employee Satisfaction, every Officials, National Government Agencies, Business
selling illicit cigarettes at Camarin, North Caloocan. October 03, 2023. office took part in the Region’s Palaro 2023, which Organizations, Tax Practitioners, and Business
featured games, awards, and parade of colors. Taxpayers.

71 Bureau of Internal Revenue Annual Report 2023 72

 Revenue Region No. 7A
Quezon City
Revenue Region No. 7B
East NCR

On May 29, 2023, the Loyalty Award for

30-year-milestone (formerly known as
Allegiance Award) were given to revenue
officials and employees who had rendered
30 years of service in the Bureau. Regional
Director Albino Galanza and Assistant
Regional Director Eric Diesto awarded the
honorees with plaques and commemorative
pens as a token of appreciation for their
loyalty and commitment to public service.
Recognized the top celebrity taxpayers in 2022 during Tax Campaign Kick-Off 2023 held on
March 8, 2023 in Fishermall Event Center.

Undertaken the rigorous process of revising

the schedule of zonal values for real properties
under the following Revenue District Offices,
which were approved by the Department of
Finance via Department Orders and were
published in newspapers of general circulation
and took effect on the following dates, to
wit: RDO No. 42 San Juan City (May 26, 2023);
RDO No. 43 Pasig City (June 6, 2023); and RDO
No. 45 Marikina City (Feb 16, 2023).

Search for Mutya ng BIR RR No. 7A was conducted Loyalty, Amazing, & BIR’s BEST (LAB) Day Awarding
on October 26, 2023 in RDO No. 38 Conference Room. Ceremony on August 2, 2023 in the Region’s Training
Room.
Participated in the 2nd simultaneous
Nationwide Enforcement Operations on
Excisable Articles in establishments/stores
within its jurisdiction on July 13 and 14, 2023,
to verify tax compliance and investigate
potential violations of the NIRC, as amended.

Public Hearing on the 7th Revision of the Zonal Valuation of Real Properties of RDO No. 40 - Cubao on
October 17, 2023 in RR No. 7A Training Room.

Passed the ISO Certification from 3rd Party Certifying body TUVNORD. The following are the processes certified
for RR No. 7B under Quality Management System ISO 9001: 2015: (1) Business Registration (Re- Certification);
(2) Processing of ONETT, Issuance of Online Computation Sheet and eCAR (RDOs/Assessment Division); (3) Processing
and Issuance of TCC- Collection Division/RDO; (4) Retrieval of BCS Reports and Tax Returns filed with AABs- RDOs;
and (5) Processing of Tax Returns -Document Control and Data Capture at DPD.

Joined the BIR’s Search for the Philippines’ Brightest Buwis Masters on July 4, 2023.

73 Bureau of Internal Revenue Annual Report 2023 74

 Revenue Region No. 8A Revenue Region No. 8B
Makati City South NCR

Conducted the second Nationwide

Operation on Illicit Cigarettes, Vapes Pasiklaban, Parangal at Kasiyahan
and Liquors on July 13-14, 2023. 2023 (for PRAISE) was conducted
last December 13, 2023 at Cuneta
Astrodome.

Establishment of Tax Tulungan

Center at Barangay San Lorenzo
Satellite Office on March 22, 2023.

Filing of National RATE Case at

the Department of Justice on
August 3, 2023.

Held the Tax Campaign Kick Off at the SM Mall of Asia

Arena on February 20, 2023.

Separate Dialogues with SGV & Co. and P&A Grant Thornton Philippines were held as part of the Regional Tax
Philippine’s Brightest Buwis Master Regional Competition Bb. South NCR 2023 Coronation on July 28, 2023 at the
Campaign Kick-Off from February 22- March 29, 2023.
held on July 4, 2023 at the Region’s Social Hall and won Region’s Social Hall.
The Nationwide Competition in August 2023.

75 Bureau of Internal Revenue Annual Report 2023 76

 Revenue Region No. 9B
LaQueMar

Revenue Region No. 9A

CaBaMiRo

Filing of National RATE Cases at the Department of

Justice on April 24, 2023.

Gender Sensitivity Briefing and Team Building Activities on May 19-20, 2023 at San Juan, Batangas.

Participated in nationwide serving of closure

Civil Service Commission presented the “PRIME order to DIVIMART and its different branches last
HRM Bronze Award” to RR No. 9B - LaQueMar on October 13, 2023. This nationwide operation resulted
January 18, 2023 at Sequoia Hotel in Quezon City. This from POS Post Evaluation activities conducted
award was a validation of the Region’s commitment to against the subject taxpayer which was discovered
excellence in Human Resource Management. through the Region’s enforcement project.

Closure of Business Establishment thru Oplan Kandado Program on October 13, 2023 at Kawit, Cavite.

Successfully obtained ISO 9001:2015 Re-Certification

for Primary and Secondary Business Registration,
alongside an expansion of services encompassing ONETT
Processing, TCC Issuance, Retrieval of BCS Reports, and
Tax Returns from AABs, as well as the Processing of Tax The Region’s Finance Division received the
Returns within the DPD. This significant achievement Outstanding eNGAS User Entity Award from
Nationwide Enforcement against Illicit Cigarettes on Inventory Stocktaking (Gencars Batangas, Inc.) on extends across all District Offices under this Region, Government Financial Management Innovators
July 13, 2023 at Bauan, Batangas. February 15-17, 2023 at Batangas City, Batangas. in addition to the Collection Division and DPD. The rigorous Circle (GMFIC), Inc. on August 23, 2023 at Summit
re-certification audit took place from October 10-11, 2023. Ridge Tagaytay. This award is in recognition of
This stands as a testament to the collective dedication the Finance Division’s remarkable use of Electronic
and collaborative efforts of the district offices, division New Government Accounting System (eNGAS), which
offices, and the Internal Quality Audit team of RR facilitated the submission of financial statements
No. 9B. This accomplishment signifies a commitment to and other reports for FY 2022, on or before the
excellence in service delivery and quality management. due dates prescribed by the Commission on Audit,
the only office in the Bureau of Internal Revenue to
receive the award.

77 Bureau of Internal Revenue Annual Report 2023 78

 Revenue Region No. 10 Revenue Region No. 11
Legazpi City Iloilo City

Awarding of ISO 9001:2015 Certification Quality

Management System to RR No. 11 - Iloilo City, and its
five (5) Revenue District Offices for processing of
Primary and Secondary Registration issued by
Conferred the Gender and Mainstreaming Award URSP on July 19, 2023.
2023 to RR No. 11 - Iloilo City in recognition to
Filed the RATE Complaint for Violation of Section 264-B of the NIRC of 1997, as amended, against the outstanding efforts of the GAD Focal Point
husband and wife respondents whose business was involved in producing, selling, and maintaining System members towards the implementation
CRM/POS Machines not in accordance with the requirement of the NIRC. CIR Romeo Lumagui, Jr., of the strategy for gender equality and women’s
DCIR Marissa O. Cabreros - Legal Group, ACIR James Roldan – Enforcement and Advocacy Service, empowerment at the Royce Hotel, Clark Pampanga
Regional Director V C. Cadangen, and personnel from Prosecution Division of the National Office, Legal on March 7, 2023.
Division, and Regional Investigation Division of RR No. 10 - Legazpi City were present at the DOJ on
May 11, 2023.

Awarding of Certificate of Recognition to RDO No. 71

- Kalibo, Aklan as rank number 5 nationwide among
2023 Year-End Recognition Program on December 12, 2023: In line with the BIR’s 119th Anniversary, Ms. Ma. all RDOs in the Collection Performance for CY 2022
Awarding of Top Collection Performers, Loyalty Roxanne M. Suarez of Revenue District No. 69 - Virac, held at Clark Pampanga on May 23, 2023.
Award, and Mutya ng BIR 2023 Recognition. Catanduanes competed in the Search for Mutya ng
BIR National Level.

Awarding of Certificate of Recognition to the Revenue

Region for ranking number 3 nationwide in the
Collection Performance for CY 2022 held at Royce
Hotel, Clark Pampanga on May 23, 2023.

Awarding of Plaque of Citation to the Revenue Region

in recognition to the valuable assistance rendered as
part of the government help desk during the conduct
TED-X BIR Bicol is published as part of BIR Bicol’s task of Iloilo Provincial Government-Public Employment
to develop information, education and communication Search for Mutya ng BIR – Bicol on October 27, 2023 Service Office (IPG-PESO) Job fair during the 2022
materials for the Bureau’s People Wellness Program. held at Hotel Lucca, Legazpi City. Governor’s Award: Provincial Search for Best PESO
The program was conducted on August 4, 2023 with Awarding Ceremony held at Zuri Hotel, Iloilo City on
the Theme: SYNERGY, which aims to stage the role of September 28, 2023.
an individual in nation-building and how to step-up
for the greater good of the society.

79 Bureau of Internal Revenue Annual Report 2023 80

 Revenue Region No. 13
Cebu City

Revenue Region No. 12

Bacolod City Certificates of Recognition from the
Civil Service Commission Regional Office
No. 7 was awarded to RR No. 13 - Cebu City
for the conferment of PRIME HRM-Level II
Recognition for obtaining maturity level
on the 4 pillars of HR systems held on
October 24, 2023.

A special Medical Mission for the elderly

revenuers of RR No. 13 - Cebu City was
conducted in collaboration with the
Cebu Medical Society, Inc. and Cebu City
Medical Center on October 6, 2023 at the
BIR Regional Office Building.
Search for the Philippines’ Brightest Buwis Masters on July 5, 2023 which was participated by universities and
colleges in Negros Occidental and Negros Oriental.

Joint Enforcement Activity on the Nationwide Nationwide Joint Enforcement Activity on Excisable
Operations for establishments engaged in business Articles such as illicit cigarettes, distilled spirits,
Nationwide enforcement operations on stores
retailing, wholesaling and dealing of unregistered wines, and vapes vapor in various cities and
dealing with excisable articles focusing on Perfumes
Perfumes and Toilet Waters on September 27, 2023. municipalities on July 13, 2023 at Bacolod City.
and Toilet Waters within the Revenue Region on
September 27 to 28, 2023.

Tree Planting Activity called “GAD Loves Mother Nature” on March 31, 2023 in celebration of the National Conducted examination/TCVD/seizures of any articles
Women’s Month. subject to excise tax within Cebu North on January 25, 2023,
BIR Sportsfest – Visayas Cluster on June 29, 2023 at pursuant to the Nationwide Enforcement Operations
the Alta Vista Golf and Country Club, Cebu City, which against Illicit Cigarette Trade.
aims to promote health awareness, healthy lifestyle,
fair play, teamwork, employee engagement, and
workplace productivity among its personnel.

81 Bureau of Internal Revenue Annual Report 2023 82

 Revenue Region No. 14 Revenue Region No. 15
Eastern Visayas Region Zamboanga City

RDO No. 88 – Tacloban City Public Hearing on the

Revision on Real Property Zonal Valuation for the
Municipalities of Almeria, Biliran, Cabugcayan,
Caibiran, Culaba, Kawayan, Naval, & Maripipi
Enforcement versus Illicit Cigarettes Traders at held at BIPSU Gymnasium, Naval, Biliran on
Catarman, Northern Samar on January 25, 2023. September 8, 2023.
Regional officials conducted the closure of two (2)
business establishments in RT Lim, Zamboanga
Sibugay on December 11, 2023.

Public hearing conducted by Revenue District Office

No. 96 - Bongao, Tawi-Tawi at Rachel’s Place Hotel
and Restaurant on May 19, 2023.

Conducted Enterprise Risk Management (ERM) Search for the Philippine’s Brightest Buwis Masters
Workshop on July 25-26, 2023 at the Region’s (PBBM) of 2023 at the Region’s Multi-Purpose Building
Multi-Purpose Building. on July 7, 2023.

Public auction conducted by RR No. 15 on

December 15, 2023 at the City Hall Conference Room. ISO 9001:2015 Certification was awarded to
RR No. 15 - Zamboanga City and its surrounding
Revenue District Offices on November 24, 2023 at
the Regional Office Conference Room, Zamboanga
City.

PRIME-HRM Briefing on Cascading of Equal Opportunity Principle (EOP) on Merit and Promotion Plan (MPP) at the
Region’s Multi-Purpose Building on March 3, 2023.

83 Bureau of Internal Revenue Annual Report 2023 84

 Revenue Region No. 17
Revenue Region No. 16 Butuan City
Cagayan De Oro City

RR No.17 successfully completed a Verified Scope Extension Audit on November 28, 2023.

CREATE Roadshow on October 16, 2023 at the Mallberry Suites, Cagayan De Oro City.

Tree Growing and Outreach Program activity,

Roaming Revenuers Mobile Tax Clinic in RDO No. 105 in collaboration with Datu Revise Mandahinog
- Surigao City on October 27, 2023. Services offered and CENRO Officer Joseph Leo E. Oconer, R.P.F.
were registration updates, TIN application and at Sitio Balaatan, Brgy. Camagong, Nasipit last
verification, ONETT, and other tax services. March 31, 2023.

Mindanao Cluster Sportsfest held on June 9 to 11, 2023 at Information and Service Caravan was held on
the Xavier Estates Sports and Country Club, Cagayan February 24, 2023 at Lagonglong, Misamis Oriental.
De Oro City.

Launched on February 8, 2023 the establishment of

e-Corner facilities in all Revenue Collection Offices at
Revenue District Office No. 104 - Bayugan City which
was adopted by other district offices. The facility
helps the taxpayers in the filing and payment of tax
returns through the use of ORUS application and
other eServices of the registration.
Closing Meeting with External Auditor for the ISO
9001:2015 Certification expansion on September 6, 2023
at the BIR Regional Office Building. The Civil Service Commission-Caraga conducted
an On-Site Assessment to the Revenue Region
Received the Bronze Award for achieving Prime HRM- for Recruitment, Selection & Placement (RSP)
Level 2 on September 22, 2023 at the Mallberry Suites, and Performance Management (PM) on
Cagayan De Oro City. November 11, 2023, followed by the awarding of
Certificate of Recognition to RSP, PM and R&R from
the CSC-Caraga.

85 Bureau of Internal Revenue Annual Report 2023 86

 Revenue Region No. 18 Revenue Region No. 19
Koronadal City Davao City

Separate Enforcement Operations on Excisable Articles on January 12, 2023 and November 7, 2023.
The Revenue Region, together with its five (5) Revenue District Offices, successfully achieved ISO 9001:2015
Certification for processes under Primary and Secondary Business Registration on September 21, 2023.

GADTIMPALA (Gender and Development Transformation & Institutionalization through Mainstreaming of

Filing of RATE Case on December 13, 2023 against Awarding of Certificate to RD Christine Juliet R. Chua
Programs, Agenda, Linkages & Advocacies) Bronze for Outstanding Gender-Responsive Agency awarded to
a taxpayer involved in selling of excise articles for the successful completion of the Region and its
the BIR by the Philippine Commission on Women (PCW) during the 14th Anniversary of the Magna Carta for
(illicit cigarettes) at Kidapawan City. five (5) Revenue District Offices on the verification
Women last August 14, 2023. RR No. 19 crafted the first-ever Monitoring and Evaluation Manual for GAD Plans and
for Scope Extension Audit on December 13, 2023.
Programs.

The Revenue Region and its five (5) Revenue District RDO 114 – Mati City has revised its Zonal Values for
Closure Order No. 15-2023 was successfully Regional Director Christine Juliet R. Chua and
Offices continued implementation of ISO 9001:2015. Real Properties, anent to the DOF Department Order
implemented at DIVIMART MGT., INC. Branch 001 Assistant Regional Director Edith C. Yap, together
Maintenance of ISO 9001:2015 and Expansion Project: No. 029-2023 effective July 20, 2023.
at General Santos City last October 13, 2023 led by with the surveillance team, during the conduct of
Process re-engineering through the continuous
RDO Monib Y. Dimalomping in lieu of the Revenue operation against taxpayers selling excise articles
implementation and maintenance of Quality
Region’s accomplishment for Oplan Kandado. (perfumes) on September 27, 2023.
Management System or ISO 9001:2015 Certification.
The Region successfully passed the recertification
and expansion of QMS scope per National Office’s
ISO Expansion Project on December 15, 2023.

87 Bureau of Internal Revenue Annual Report 2023 88

 ASSISTANT COMMISSIONERS
(Office of the Commissioner)

OFFICIALS
MARIETTA U. LORENZO LILIBETH B. MARANAN JETHRO M. SABARIAGA1
Planning and Management Service Project Management and Large Taxpayers Service
Implementation Service

OIC
1

89 Bureau of Internal Revenue Annual Report 2023 90

 ASSISTANT COMMISSIONERS ASSISTANT COMMISSIONERS
(Operations Group) (Resource Management Group)

JANETTE R. CRUZ MARIA LUISA I. BELEN CLAVELINA S. NACAR MARIVIC A. GALBAN GEALDINA E. REYES
Client Support Service Assessment Service Collection Service Human Resource Development Service Administrative Service

No Assistant Commissioner
for Finance Service
(as of December 2023)

91 Bureau of Internal Revenue Annual Report 2023 92

 ASSISTANT COMMISSIONERS ASSISTANT COMMISSIONERS
(Information Systems Group) (Legal Group)

JAIME M. ZABALA RAQUEL CRISTINA V. BALTAZAR1 LARRY M. BARCELO DANIEL T. DE JESUS JAMES H. ROLDAN
Information Systems Development Information Systems Project Legal Service Internal Affairs Service Enforcement and Advocacy Service
and Operations Service Management Service

OIC
1

93 Bureau of Internal Revenue Annual Report 2023 94

 REGIONAL DIRECTORS REGIONAL DIRECTORS

JOSEPHINE S. VIRTUCIO CLAIRE B. CORPUS GERRY O. DUMAYAS RENATO N. MOLINA

RR 1 – Calasiao RR 2 – Cordillera Administrative RR 5 - Caloocan City RR 6 – City of Manila
Region

LORNA B. BINARAO1 EMMANUEL S. FERRER, JR. MAHINARDO G. MAILIG ALBINO M. GALANZA

RR 3 – Tuguegarao City RR 4 – City of San Fernando, RR 7A – Quezon City RR 7B – East NCR
Pampanga

OIC
1

95 Bureau of Internal Revenue Annual Report 2023 96

 REGIONAL DIRECTORS REGIONAL DIRECTORS

FLORANTE R. ANINAG EDGAR B. TOLENTINO V C. CADANGEN1 JOSEPH M. CATAPIA

RR 8A – Makati City RR 8B – South NCR RR 10 – Legazpi City RR 11 – Iloilo City

ERIC P. DIESTO1 DONDANON A. GALERA MARY JANE B. ASUNCION DOUGLAS A. RUFINO

RR 9A – CaBaMiRo RR 9B – LaQueMar RR 12 – Bacolod City RR 13 – Cebu City

OIC
1
OIC
1

97 Bureau of Internal Revenue Annual Report 2023 98

 REGIONAL DIRECTORS REGIONAL DIRECTORS

WRENOLPH D. PANGANIBAN1 AYNIE E. MANDAJOYAN-DIZON

RR 14 – Eastern Visayas Region RR 15 – Zamboanga City

CHRISTINE JULIET R. CHUA ESMERALDA M. TABULE

RR 18 – Koronadal City RR 19 – Davao City

EMIR U. ABUTAZIL JOSE ERIC C. FURIA

RR 16 – Cagayan de Oro City RR 17 – Butuan City

OIC
1

99 Bureau of Internal Revenue Annual Report 2023 100

 HEAD HREA Magdalena A. Ancheta Christie L. Villanueva Joy Anne D. Mangiliman

CY 2023 ANNUAL REPORT ACIR MARIETTA U. LORENZO

Planning and Management Service
Planning and Management Service Planning and Programming Division Omairah M. Simban
Rommel D. Dacuba
COMMITTEE HREA Nelly S. Ibo
Administrative Service
Ma. Lourdes L. Mangaspar
IT Planning and Standards Division
Anna Karla T. San Diego
Melegin D. Cabus
CO-HEAD
Planning and Programming Division
COS RUFINO C. CANTAROS JR.
Lucila Leonisa T. Bueno
Office of the Commissioner COS Krizia Marie R. Lee
Large Taxpayers Service
Legal Group
Katherine A. Aranza
Josephine E. Vargas
Rachel Caroline V. Leachon Karen Mae Y. Manaloto
Operations Group Research and Statistics Division

101 Bureau of Internal Revenue Annual Report 2023 102