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BLUEPRINT for BIR Development Towards 2010

BLUEPRINT for BIR Development Towards 2010. Where We Want to Be. Tax Effort Ratio Must Rise from the Fall: Country must regain No. 2 spot in the Region if not better Quality of Governance: World Class Taxpayer Consciousness: Well-Informed and Self Motivated to be Tax Compliant.

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BLUEPRINT for BIR Development Towards 2010

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  1. BLUEPRINT for BIR Development Towards 2010

  2. Where We Want to Be Tax Effort Ratio Must Rise from the Fall: Country must regain No. 2 spot in the Region if not better Quality of Governance: World Class Taxpayer Consciousness: Well-Informed and Self Motivated to be Tax Compliant

  3. Strategic Directions: From Where We Are to Where We Want to Be I. Effective Taxpayer Compliance Systems … our Strategy Work Programfor 2003 and Beyond • Expansion of E-Services • BIR-COA Leadership in Computerization and Government Procurement • Reforms in Business Tax Compliance Processes • Resolution of Industry Issues • Better Taxpayer Education, Information and Assistance

  4. The First Genuine ePayment System in our Government BIR eFPS Internet Payment Confirmation Taxpayer in his office /home/eCafe Payment Transaction via "Auto-Debit or Authorize Later Facility" Banks • Electronic submission of tax return • Electronic Debit Instruction by the Taxpayer from his terminal • Automatic debit of tax payment from taxpayer account • Automatic credit of collections to Bureau of Treasury account • Automatic reporting of collections to BIR • Available 24 x 7

  5. Total Outsourcing of eFPS to an IDC Enhancement & Expansion + Capacity on Demand + More BIR Forms + All taxpayers Awarding to AyalaPort April 23, 2003 Review and Design of new eFPS June 30, 2003 Migration to the Internet Data Center by Aug 1, 2003 Deployment of the New Expanded EFPS by Oct 31, 2003 eFiling and ePayment for Top 1000 of 43 Computerized RDOs by Dec 31, 2003 eFiling and ePayment of Top 1000 Taxpayers of All RDOs by Dec 31, 2004 eFiling and ePayment of all Taxpayers by 2005

  6. Long Range Vision • Taxpayer Has Many Choices • Anytime - Anywhere

  7. Business Processes Needing Reform:The Tax Compliance Process Issuance of Receipts/ Invoices Recording and Reporting of Sales Declaration of Business Taxes Registration of CRM/POS &/or Securing of ATP

  8. On-Going Projects to ImproveTax Compliance in Business: A Holistic Approach Audit/selection method 8) Tax Compliance Report Card 9) Intensified Audit of “Off-Benchmark” Companies 10) No Contact Audit Encouraging the issuance of proper ORs 3) Text raffle promo 4) Business Education “Infomercials/posters/etc” 5) Modified TCVD Making sure businesses properly report sales 6) Reporting of Machine Readings thru Mobile Platforms 7) Reform on Summary List Submission Issuance of Receipts/ Invoices Recording and Reporting of Sales Declaration of Business Taxes • Controlling Registration • Amending RR 10-99 “Accrediting a model of machine” • Electronic Registration Registration of CRM/POS &/or Securing of ATP

  9. TAX COMPLIANCE REPORT CARD (TCRC)

  10. TCRCMessage This Tax Compliance Report Card is a tool to ascertain a firm’s level of tax compliance for the period covered. It contains important management information for comparing a company’s tax performance vis-à-vis others in the industry. It will also provide the Bureau with a basis for the selection of companies for audit considering that it is the Bureau’s policy to focus its audit effort on less compliant taxpayers. We would therefore appreciate receiving feedback from you on the accuracy of the data reflected herein. Early detection and verification of unusual deviations particularly from the benchmarks will be to the mutual benefit of your organization and the Bureau. Very truly yours, Commissioner of Internal Revenue

  11. TP Contacts BIR Contact Center Agent responds to questions BIR Contact Center: Taxpayer Information & Education Web Interface Telephone Fax On Demand E-mail Knowledge DB

  12. II. Effective Detection & Elimination of Revenue Leakages Our Strategy • Third Party Information - Computer Linkages & Data Matching • Expansion and Better Utilization of Existing TPI Databases: Quarterly Schedule of Sales Purchases, Imports DB, Government Purchases, Interest Payments to Foreign Creditors, Mortgaged Foreclosed Properties, etc. • Expansion of Taxpayers Database: Joint Projects with LGUs, BLGF; LRA and RPTA DB, LLDA, PDIC, BSP, SEC • Use of Government and Other Databases: SEC, BOI, LRA, LTO, PSE, BSP, SRA, Mines & Geo-Sciences Bureau, DOE, National Tobacco Administration

  13. TPI-RELIEF:A FIRST NO CONTACT AUDIT SYSTEM Firm A’s Summary List of Purchases Supplier 1 2 3 . . n ITS RELIEF Report on Non-VAT Suppliers (disqualified input VAT) • Supplier’s particulars are matched with registration database to trap unqualified input VAT Undeclared VAT Due Letter Notices

  14. TPI-RELIEF:A FIRST NO CONTACT AUDITSYSTEM Firm B’s Summary List of Sales ITS RELIEF - TPI - Purchases of GA’s DPWH DBM DECS DND others Report on Sales-Purchase Discrepancy of “B” Undeclared VAT Due • Government and Large Taxpayers purchase database matched with supplier’s declared sales to trap undeclared sales and unpaid taxes Letter Notices

  15. II. Effective Detection & Elimination of Revenue Leakages Our Strategy • Repair or Enhancement of Existing Detection Systems • Stop Filers Task Force Detect Diverted Payments and Take Action on Non-Filers • Delinquent Accounts System • Case Management System • Strengthening of Withholding Tax Remittance, TCC/TDM and Revenue Accounting Systems

  16. III. Intensified Enforcement Our Strategy • Special Operations on High Profile Evaders • Closure of Companies and Filing of Criminal Cases • Separation of Enforcement Group from Legal Group • Focused, Specialized and Short Duration Audits • Revalida

  17. IV. BIR-Private Sector Good and Honest Governance Program Our Strategy • BIR-Private Sector Project Monitoring and Implementation Unit (i.e. PRA, Huwag Tax-sil, Action for Economic Reforms, MBC, PCCI, FCCC, BAP, MAP, FOCIG, Rotary Club, etc.) • Simplification of Tax Administration: Manual of Bank Products; Manual of Tax Liabilities for Large Taxpayers • Codification of Regulations and Rulings • Tax Campaign and Information Dissemination • Completion of Process Re-engineering Projects • Web-based TIN application and processing

  18. V. Organizational Adjustments Our Strategy • Strengthening of the Large Taxpayer Service • Regular Performance Review of RDs and RDOs • Collaboration with RIPS, Ombudsman and PCAGC on lifestyle check • COA, BOI and other regulatory agencies’ support on tax compliance of government projects • Outsourcing of certain operations : eFPS; Computer Facilities Management • Technical Assistance from Donor Agencies: WB; CIDA; IMF

  19. VI. Active Support to Legislative Revenue Measures Our Strategy • Excise Tax Indexation • Transparency Bill • VAT on Sugar • Mandatory recognition of role of BIR taxes in government projects

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