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Also, the matters contained in the following were written in accordance with the law, rules, and jurisprudence prevailing at the time of writing and posting, and do not include any future developments on the subject matter under discussion.
AT A GLANCE:
Today, August 1, 2023 Bureau of Internal Revenue is celebrating its 119th Founding Anniversary with its 2023 national tax campaign theme “Tulong-tulong sa Pagbangon, Kapit Kamay sa Pag-Ahon, Buwis na Wasto, Alay Para sa Pilipino”.
The Bureau of Internal Revenue (BIR) has the powers and duties associated with 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 gives effect to and administers the supervisory and police powers conferred to it by the National Internal Revenue Code or other laws. (Section 2 of the National Internal Revenue Code of 1997)
BIR’s History
In 1902, during the term of second civil governor Luke E. Wright the BIR was created through the passage of Reorganization Act No. 1189 dated July 2, 1904. However, it was only on August 1, 1904 when BIR was formally organized and made operational.
As of April 2022, BIR has a current personnel strength of 13,818 workers. The BIR is headed by Commissioner Romeo D. Lumagui, Jr., assisted by Maridur V. Rosario as the OIC-Deputy Commissioner, and Marissa O. Cabreros, Ma. Rosario Charo G. Enriquez-Curiba, and Teresita M. Angeles as the Deputy Commissioners.
BIR’s Role in the Government
BIR serves as the primary government agency in the collection and monitoring of income taxes, fees, and contributions of all taxpayers – individuals and businesses. Among others, it is also in charge of formulating policies, work programs, standards, guidelines, and procedures relative to the supervision of tax exemptions/incentives by duly registered entities.
In general, the duties and powers of the BIR according to Section 2 of the National Internal Revenue Code OF 1997 are as follows:
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Assessment and collection of all national revenue taxes, fees and charges;
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Enforcement of all forfeitures, penalties, and fines on internal revenue taxes, fees and charges;
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Execution of judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts; and,
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Give effect and administer the supervisory and police powers conferred to it by the Tax Code and other laws.
Ergo, it can be gleaned that the BIR is primarily tasked to assess and collect the right and appropriate taxes, and to administer and enforce the existing Tax Code.
2023 BIR Founding Anniversary
Today, August 1, 2023 BIR is celebrating its 119th Founding Anniversary with its 2023 national tax campaign theme “Tulong-tulong sa Pagbangon, Kapit Kamay sa Pag-Ahon, Buwis na Wasto, Alay Para sa Pilipino”. For this year, records show that from January to May, the gross collection of the Bureau reached PhP1.06 trillion which is relatively higher by 9.94 percent than that of 2022 – having their collection up 10 percent achieving the May 2023 mark. Commissioner Lumagui said that the collection record of the Bureau is mainly because of their four main programs, to wit: Intensification of Enforcement Activities, Taxpayer’s Service, Integrity and Professionalism, and Digitalization. With this, BIR is confident that they will reach their 2023 revenue goal which is PhP2.599 trillion. Commissioner further stated that, “with the intensification of the bureau’s tax enforcement activities, specifically on the campaign against sellers and buyers of fake receipts, we are confident that the BIR can attain, if not surpass, its annual collection targets this year.
Read also: Tax Consciousness Week (Proclamation No. 960, s. 1972)
Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding taxation and taxpayer’s remedies, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/0917-5772207.
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