Key Points:

1. The Cory Aquino Administration (1986-1992) in the Philippines witnessed a

renewed focus on effective tax administration following the People's Revolution in
February 1986.
2. "Operation: Walang Lagay" was launched as an initiative to promote efficient and
honest tax collection.
3. In January 1987, the Bureau of Internal Revenue (BIR) was reorganized under
Commissioner Bienvenido Tan, Jr., pursuant to Executive Order No. 127.
4. The reorganization created two major functional groups within the BIR: the
Assessment and Collection Group and the Legal and Internal Administration Group.
5. In 1988, the Value-added tax (VAT) was introduced, and a campaign program aimed
at promoting VAT compliance was initiated.
6. The adoption of the VAT system was part of the 1986 Tax Reform Program designed
to simplify tax administration and create a more equitable tax system.
7. In 1988, the Revenue Information Systems Services Inc. (RISSI) was abolished and
transferred back to the BIR, impacting the computerization requirements of the
Bureau for tax assessment and collection.
8. Commissioner Jose Ong's tenure in 1989 marked the introduction of the "Tax
Administration Program," which aimed to improve tax collection and simplify tax
administration.
9. The Tax Administration Program included measures such as the use of the Taxpayer
Identification Number (TIN) and the adoption of the New Payment Control System and
Simplified Net Income Taxation Scheme.

Summary:
The Cory Aquino Administration (1986-1992) in the Philippines focused on improving
tax administration. They launched "Operation: Walang Lagay" to ensure efficient and
honest tax collection. In 1987, the Bureau of Internal Revenue (BIR) was
reorganized, creating two functional groups. The introduction of the Value-added
tax (VAT) in 1988 aimed to simplify tax administration and promote compliance. The
BIR's computerization needs changed in 1988 with the abolition of the Revenue
Information Systems Services Inc. (RISSI). In 1989, Commissioner Jose Ong
introduced the "Tax Administration Program," which included measures like the
Taxpayer Identification Number (TIN) and the New Payment Control System to enhance
tax collection and simplify tax administration.

Fidel Ramos Administration

Key Points:
1. The Fidel V. Ramos Administration (1992-1998) saw the appointment of the first
female Commissioner, Liwayway VinzonsChato, in 1993.
2. The Bureau of Internal Revenue (BIR) initiated the Action-Centered
Transformation Program (ACTS) to realign and direct the organization toward its
vision and mission.
3. In 1994, a five-year Tax Computerization Project (TCP) was launched, aiming to
establish a modern and computerized Integrated Tax System and Internal
Administration System.
4. In July 1997, Executive Order No. 430 was passed to further streamline the BIR
and support the implementation of the computerized Integrated Tax System.
5. EO No. 430 led to the creation of a fourth Revenue Group, the Legal and
Enforcement Group, and the establishment of various service units within the BIR.

Summary:
During the Fidel V. Ramos Administration (1992-1998), the Bureau of Internal
Revenue (BIR) underwent significant changes. Liwayway VinzonsChato became the first
female BIR Commissioner in 1993, and the organization initiated the Action-Centered
Transformation Program (ACTS) to align with its vision and mission. In 1994, the
Tax Computerization Project (TCP) was launched to modernize the tax system. In
1997, Executive Order No. 430 streamlined the BIR further, creating the Legal and
Enforcement Group and introducing several service units to support the
implementation of the computerized Integrated Tax System.

Estrada Administration
Key Points:
1. During Joseph Estrada's administration (1998-2001), Beethoven Rualo, a Deputy
Commissioner, was appointed as the Commissioner of Internal Revenue.
2. Priority reform measures were undertaken to enhance voluntary compliance and
improve the Bureau of Internal Revenue's (BIR) productivity.
3. One significant reform measure was the implementation of the Economic Recovery
Assistance Payment (ERAP) Program, granting immunity from audit and investigation
to taxpayers who paid 20% more than the 1997 tax amount for income tax, VAT, and/or
percentage taxes.
4. A raffle promo, "Humingi ng Resibo, Manalo ng Libo Libo," was introduced in 1999
to encourage consumers/taxpayers to request sales invoices and receipts.
5. The Large Taxpayers Monitoring System was established to closely monitor the tax
compliance of large taxpayers in the country.
6. A new Commissioner of Internal Revenue, Dakila Fonacier, was appointed in the
new millennium, focusing on measures to enhance taxpayer compliance and deter tax
violations.
7. Significant measures included the full utilization of tax computerization, the
expansion of electronic Documentary Stamp Tax metering machines, and the
implementation of a Compromise Settlement Program for taxpayers with outstanding
accounts receivable and disputed assessments with the BIR.

Summary:
During Joseph Estrada's administration (1998-2001), the Bureau of Internal Revenue
(BIR) saw changes in leadership and significant reform measures. Beethoven Rualo, a
Deputy Commissioner, became the BIR Commissioner and prioritized measures to
enhance voluntary compliance and productivity. The introduction of the Economic
Recovery Assistance Payment (ERAP) Program provided immunity to taxpayers who paid
20% more than their 1997 tax amounts. A consumer education program, "Humingi ng
Resibo, Manalo ng Libo Libo," encouraged requesting sales invoices and receipts.
The BIR also established the Large Taxpayers Monitoring System. In the new
millennium, a new BIR Commissioner, Dakila Fonacier, focused on measures such as
tax computerization, electronic stamp tax metering, and a Compromise Settlement
Program to improve taxpayer compliance and address outstanding accounts receivable
and disputed assessments.

Gloria Macapagal Arroyo's Administration (2001-2010)

Key Points:
1. During Arroyo's Administration (2001-2010), Atty. René G. Bañez, a former Deputy
Commissioner, was appointed as the new Commissioner of Internal Revenue.
2. The BIR's focus under Commissioner Bañez was on transforming the agency to
become more taxpayer-focused.
3. Key initiatives included reforming the tax system to make it simpler and
culturally suitable, reengineering tax processes for efficiency and transparency,
restructuring the BIR for financial and administrative flexibility, and redesigning
human resource policies to make the workforce more responsive to taxpayers.
4. A Taxpayer Feedback Mechanism, accessible through the BIR Website, was
established to report complaints about erring BIR employees and non-compliant
taxpayers.
5. In 2009, the "Handang Maglingkod" Project recognized frontline offices for
effective taxpayer service.
6. When Commissioner Esquivias resigned in 2009, Senior Deputy Commissioner Joel L.
Tan-Torres assumed the position.
7. Commissioner Tan-Torres pursued a public awareness campaign on the BIR's
enforcement and taxpayer service programs.
8. Several programs/projects were institutionalized to improve revenue collections,
including Project R.I.P (Rest in Peace), intensified tax evasion case filing under
the RATE Program, Taxpayers Lifestyle Check, and development of Industry Champions.
9. Linkages with various agencies, such as LTO and SEC, were established through
Memoranda of Agreement to improve specific areas of tax administration.

Summary:
During Gloria Macapagal-Arroyo's administration (2001-2010), the Bureau of Internal
Revenue (BIR) underwent significant changes. Atty. René G. Bañez, a former Deputy
Commissioner, became the new BIR Commissioner with a focus on making the agency
more taxpayer-focused. Key initiatives included simplifying the tax system,
reengineering tax processes for efficiency, restructuring the BIR for flexibility,
and redesigning human resource policies. A Taxpayer Feedback Mechanism was
introduced, allowing complaints about BIR employees and non-compliant taxpayers.
The "Handang Maglingkod" Project recognized effective taxpayer service. When
Commissioner Esquivias resigned, Joel L. Tan-Torres assumed the role and initiated
public awareness campaigns and programs to improve revenue collections. The BIR
also established partnerships with various agencies to enhance tax administration.

Benigno Aquino III Administration (2010-2016)

Rephrased Paragraph:
After the widely praised inauguration of President Benigno C. Aquino III on June
30, 2010, Atty. Kim S. Jacinto-Henares, a former Deputy Commissioner of the BIR,
was selected to serve as the new Commissioner of Internal Revenue. In her initial
months at the BIR, Commissioner Henares directed her attention toward the
initiation of tax evasion cases in alignment with President Aquino's State of the
Nation Address (SONA) commitments.

Key Points:
1. Atty. Kim S. Jacinto-Henares, a former BIR Deputy Commissioner, became the new
Commissioner of Internal Revenue during Benigno Aquino III's administration (2010-
2016).
2. Commissioner Henares initially concentrated on initiating tax evasion cases,
aligning with President Aquino's commitments mentioned in his State of the Nation
Address (SONA).

Summary:
During Benigno Aquino III's administration (2010-2016), Atty. Kim S. Jacinto-
Henares, a former BIR Deputy Commissioner, became the new Commissioner of Internal
Revenue. Her early focus was on pursuing tax evasion cases as part of the
administration's commitments, particularly following President Aquino's SONA
pronouncements.

Duterte Administration (2016-2022)

Rephrased Paragraph:
In December 19, 2017, President Rodrigo Duterte approved the Tax Reform for
Acceleration and Inclusion (TRAIN) Law, which provides an income tax exemption for
taxpayers earning up to 250,000 pesos annually. However, to offset the revenue
loss, this law resulted in increased prices for petroleum products and consumer
goods containing natural, artificial, or high-fructose syrup sweeteners, while
natural fruit juices and milk remained exempt.

Key Points:
1. In December 2017, President Rodrigo Duterte signed the TRAIN Law, which exempted
taxpayers earning up to 250,000 pesos annually from paying income tax.
2. The law led to price increases for petroleum products and certain consumer goods
with sweeteners, while natural fruit juices and milk were exempt from these price
hikes.
Summary:
During the Rodrigo Duterte administration (2016-2022), the TRAIN Law was enacted in
December 2017, offering income tax exemptions for individuals earning up to 250,000
pesos annually. However, to compensate for the lost revenue, the law resulted in
higher prices for petroleum products and specific consumer goods containing
sweeteners, excluding natural fruit juices and milk from these price increases.