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PRESIDENTIAL DECREE NO. 308
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PRESIDENTIAL DECREE NO. 308
- AMENDING THE APPROVED STAFFING PATTERN OF THE BUREAU OF INTERNAL
REVENUE BY CREATING NEW DIVISIONS/UNITS THEREIN INCLUDING THE INCREASE
OR POSITIONS IN THE EXAMINATION AND CLERICAL GROUPS AND PART IV,
CHAPTER I, ARTICLE II, PARAGRAPHS 10 AND 11, OF THE INTEGRATED
REORGANIZATION PLAN
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WHEREAS,
under Presidential Decree No. 1 dated September 24, 1972, the
Integrated Reorganization Plan was adopted and made part of the law of
the land;chanroblesvirtualawlibrary
WHEREAS, pursuant to the Integrated Reorganization Plan, a staffing
pattern was prepared for the Bureau of Internal Revenue which was
subsequently approved by the Reorganization Commission through the
Budget Commission; and chanroblesvirtualawlibrary
WHEREAS, there is an urgent need to create new divisions/units in the
Bureau of Internal Revenue including the increase of positions in the
examination and clerical groups therein and to amend Part IV, Chapter
I, Article II, paragraphs 10 and 11, of the Integrated Reorganization
Plan in order to effectively carry out the desired reorganization as
envisioned in the Integrated Reorganization Plan;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by the Constitution as
Commander-in-Chief of all the Armed Forces of the Philippines, and
pursuant to Proclamation No. 1081 dated September 22, 1972, and General
Order No. 1 dated September 22, 1972, in order to effect the desired
changes and reforms in the Bureau of Internal Revenue, do hereby order
and decree the following:cralaw:red
Section 1. An Investment Incentives Division is
hereby created under the Enforcement Service which shall handle and
process all applications for tax exemptions of industries operating
under the Board of Investments or such other special laws granting
incentives to taxpayers, and tax problems arising out of the operations
of the Export Processing Zone Authority;chanroblesvirtualawlibrary
Section 2. A Security and Intelligence Unit is hereby
created under the Office of the Commissioner of Internal Revenue to
perform the following functions: chanroblesvirtualawlibrary
a. To conduct a continuing background investigation
on the suitability and fitness of applicants for BIR employment and
employees already in the service;chanroblesvirtualawlibrary
b. To provide physical security and safety measures
for personnel, materials, installations and classified documents;chanroblesvirtualawlibrary
c. To countercheck the printing, storage,
distribution and accounting of all BIR accountable forms, strip stamps,
regular and auxiliary labels, documentary and science stamps, official
receipts and other similar forms as well as to make a periodic or
random spot-checking of stocks and use of the same in the
administrative units to which they were distributed and the places of
business of the parties to which they were issued to effect strict
compliance with existing provisions of decrees, laws, rules and
regulations governing the same;chanroblesvirtualawlibrary
d. To be on the lookout for and cause the arrest of
impostors and tax evaders who falsify or simulate BIR accountable forms
and other evidence of tax payments for the purpose of committing
extortion or violations of provisions of the National Internal Revenue
Code and other special laws administered or enforced by the Bureau of
Internal Revenue;chanroblesvirtualawlibrary
e. To serve as a point of contract for coordination
with members of the intelligence community;chanroblesvirtualawlibrary
f. To initiate, coordinate and integrate all
intelligence and security activities of the Central Office and the
different regions, districts and other offices of the Bureau of
Internal Revenue including the collation and evaluation of data
relative thereto; and
g. To perform other related functions.
Section 3. As an exception to Part IV, Chapter I,
Article II, paragraphs 10 and 11, of the Integrated Reorganization
Plan, a Revenue Attache Unit with clerical service is re-created in the
Bureau of Internal Revenue which will be under the International
Operations Division, Enforcement Service. These revenue attaches or
revenue representatives, as the case may be, will be stationed in
Honolulu, San Francisco, Los Angeles, Chicago, New York and Washington,
United States of America; Bonn, West Germany; Vancouver and Toronto in
Canada; Bangkok, Thailand; Madrid, Spain; HongKong and Tokyo, Japan,
and such other countries as may need the services of attaches in the
future. They will supervise and coordinate the work of the revenue
attaches assigned to important cities in the United States, Canada,
Western Europe and in Asian countries where many Filipino reside or
have their place of business. The revenue attaches or representatives
shall be in charge of the extension services of the Bureau of Internal
Revenue abroad insofar as they relate to the business of Filipino
citizens residing or doing business abroad; coordinate all foreign tax
investigations and request for information from foreign countries. The
revenue attaches will be designated by the Commissioner of Internal
Revenue from among qualified men in the Bureau of Internal Revenue in
the foreign service establishments of the Philippines. Such internal
revenue attaches shall be entitled to the same rates of cost of living,
living quarters and clothing allowances and pay adjustments as those
given officials and employees of similar rank in the foreign service of
the Republic of the Philippines, to be paid out of the appropriation of
the Bureau of Internal Revenue.
Section 4. A Seized and Forfeited Properties Section
is hereby created under the Property Division, Administrative Service,
to administer, under supervision, all seized and forfeited properties
of delinquent taxpayers for the purpose of effecting better custody,
control, sale and recording thereof. chanroblesvirtualawlibrary
Section 5. A Tax Fraud Division is hereby created
under the Enforcement Service to administer the fraud investigation
program of the Bureau; conduct investigation of all suspected violators
of the National Internal Revenue Code and related statutes; attend to
cases of tax violations for criminal prosecution; undertake
surveillance and undercover work; gather, consolidate and interpret
intelligence information relating to tax fraud matters from all
available sources for appropriate action; and perform other related
activities.
However, the criminal prosecution of violators of the National Internal
Revenue Code and related statutes shall be undertaken by the Litigation
Division which is under the Legal Service. The Litigation Division
shall also represent the Commissioner before fiscals and other
prosecutors in cases involving criminal prosecution of tax evaders and
violators; and assist fiscals and other prosecutors in the successful
prosecution of such criminal cases.
Section 6. Inspection District Offices for new
provinces and districts are hereby created to adequately meet the tax
needs of the people within the territorial jurisdictions thereof.
Section 7. Three hundred (300) positions in the
Examination Group and one hundred (100) positions in the General
Clerical Group are hereby created as follows:cralaw:red
No. of Salary
Salary
Position Class
Title Range Rate
Total
100 Revenue Examiner
II 53 P7,992
P799,200
80 Senior Revenue
Examiner 56 9,288
743,040
60 Supervising Revenue
Examiner I 58
10,260 615,600
40 Supervising Revenue
Examiner II 60
11,328 453,120
30 Supervising Revenue
Examiner III 61
11,904 238,080
________
300 T o t a l
P2,849,040
_________
40 Clerk I
36 3,432 137,280
30 Clerk II
37 3,612 108,360
20 Senior Clerk
39 3,984 79,680
10 Supervising Clerk
I 42 4,632 46,320
_________
100 T o t a l
P371,640
__________
400 Grand Total
P3,220,680
Section 8. All laws, decrees, rules and regulations,
or parts thereof, inconsistent with any of the provisions of this
Decree are repealed or modified accordingly. chanroblesvirtualawlibrary
Section 9. This Decree shall take effect immediately.
Done in the City of Manila,
this 9th day of October, in the year of Our Lord, nineteen hundred and
seventy-three.
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