EXECUTIVE ORDER NO. 306 - FURTHER STREAMLINING THE BUREAU OF INTERNAL REVENUE TO IMPROVE ADMINISTRATIVE CONTROL OVER CERTAIN CATEGORIES OF TAXPAYERS AND ENHANCE EFFECTIVENESS OF ITS COMPUTERIZED INTEGRATED TAX SYSTEM BY AMENDING CERTAIN PROVISIONS OF EXECUTIVE ORDER NO. 175

WHEREAS, increased revenue collection is urgently needed to finance vital economic and developmental programs of the government and to attain fiscal stability in the midst of current Asia’s economic crisis;

WHEREAS, pursuant to these goals, a further streamlining of the organizational structure of the Bureau of Internal Revenue is in order to reinforce the tax administration and enforcement capabilities of the Bureau.

WHEREAS, this streamlining of the organizational structure of the Bureau is intended to truly transform the Bureau into an effective and efficient revenue collecting agency. 

WHEREAS, there is a need to integrate the functions of the Excise Taxpayers Service with that of the Large Taxpayers Service to effect a well-defined institutional structure for all large taxpayers;

WHEREAS, Sec. 3, Article XVIII of the Philippine Constitution, grants the President of the Philippines the continuing authority to reorganize the national government, which includes the power to abolish offices, to transfer functions, services and activities.  

WHEREAS, under Sec. 20, Book III of Executive Order No. 292 (Revised Administrative Code), the President is empowered to exercise such other powers and functions vested in him which are provided for under the law.

NOW, THEREFORE, I, JOSEPH EJERCITO ESTRADA, President of the Republic of the Philippines, by virtue of the power vested in me by law, do hereby order:

Section 1. Paragraph 1 (1.1) of Section 1 of Executive 175 is hereby amended to read as follows:

“Section 1. . . .

“1.1. The following Services shall be placed directly under the Office of the Commissioner:

“1.1.1.. .

“1.1.2. . . .

“1.1.3. The Large Taxpayers Service, which shall be headed by an Assistant Commissioner, shall have three (3) assistants, to be named Head Revenue Executive Assistant, one each for Regular Large Taxpayers, for Excise Taxpayers, and for Administrative and Enforcement. The service shall be composed of eight (8) division: Large Taxpayers Audit and Investigation Division I (Regular Large Taxpayers), Large Taxpayers Audit and Investigation Division II (Excise Taxpayers), Large Taxpayers Field Operations Division, Large Taxpayers Assistance Division I (Regular Large Taxpayers), Large Taxpayers Assistance Division II (Excise Taxpayers), Large Taxpayers Collection and Enforcement Division, Large Taxpayers Document Processing and Quality Assurance Division and Large Taxpayers Programs Division. Likewise, Large Taxpayers District Offices under the direct supervision and control of Large Taxpayers Service shall be established in Regional Offices with identified Large Taxpayers.

Sec. 2. The Operations Group, which shall be supervised by a Deputy Commissioner, which was previously composed of four (4) services shall now be composed of three (3) services only, namely, the Taxpayers Assistance Service, the Assessment Service and the Collection Service, resulting in the abolition of the Excise Taxpayers Service which functions are now integrated with the Large Taxpayers Service under this Order.

Sec. 3. All other provisions in the said Executive Order No. 175 shall remain the same.

Sec. 4. Repealing Clauses. — All existing rules and regulations or parts thereof which are inconsistent with the provisions of this Executive Order are hereby revoked.  

Sec. 5. Effectivity. — This Executive Order shall take effect immediately.

DONE in the City of Manila, this 31st day of October, in the year of Our Lord, Two Thousand.

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Since 19.07.98.