taxpayer will not pay on time or there is delay of the
BUREAU OF INTERNAL REVENUE payment of taxes applying the lifeblood theory, the
a government agency with the responsibility to
collect National Internal Revenue Taxes.
MANDATE
The Bureau of Internal Revenue shall be under the
supervision and control of the Department of
Finance and its powers and duties shall comprehend
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
judgements in all cases decided in its favor by the
Court of Tax Appeals and the ordinary courts. The
bureau shall give effect to and administer the
supervisory and police powers conferred to it by this
Code or other laws. (Section 2 of the National Internal
Revenue Code of 1997)
TAKE NOTE: Bold lines below are from Section 2 of
the National Internal Revenue Code of 1997
mentioned above.
The Mandate of the BIR According to Section 2 of the
National Revenue Code of 1997, it says that, The
Bureau of Internal Revenue shall be under the
supervision and control of the Department of
Finance. So the Bureau of Internal Revenue under
the Department of Finance wherein the Department
of Finance being the executive branch of the
Government. The executive branch of the
government is responsible for implementing the laws
created by the legislative branch of the government.
Start with, Office of the President. Then, the
Department of Finance and under the Department of
Finance would be the Bureau of Internal Revenue
and its powers and duties shall comprehend the
assessment and collection of all national internal
revenues taxes, fees and charges.
BIR's main role is to assess, meaning, to compute the
correct amount of taxes and collect the taxes
particularly, the administrative functions in the aspect
of taxation and that is the assessment and collection
of all national internal revenue taxes, fees and
charges (implemented by the National Internal
Revenue Code of 1997) and the enforcement of all
forfeitures, penalties, and fines connected
therein, these are government remedies in
assessment and collection of taxes. In case the
BIR, being the government agency may enforce
forfeiture taking of properties, imposition of penalties
and fines to the taxpayer who pay their taxes beyond
the deadline set forth by the BIR. Therewith,
including the execution of judgments in all cases
decided in its favor by the Court of Tax Appeals
and the ordinary courts. If there is a case involving
the BIR and the taxpayer, the government and the
taxpayer and the court of tax appeal or any courts in
the Philippines including the supreme court will
decide in favor of the BIR like enforcement of
collection, enforcement of property forfeiture. It is the
mandate of the BIR to execute those judgments by
the courts. The bureau shall give effect to and
administer the supervisory and police powers
conferred to it by this Code or other laws. The
Bureau of Internal Revenue has supervisory functions
when it comes to the registration of the taxpayer. The
registration of the taxpayer is also part of the police
power of the government to ensure that all
businesses are registered (there is a database for
that), all businesses are legal and all businesses will
pay taxes to support government expenses. These
are the mandates of BIR as stated in Section 2 of the
National Internal Revenue Code of 1997.
BIR's POWERS summary
Powers of the business
• Assessment and Collection of Taxes
• Enforcement of all:
❖ Forfeitures
❖ Penalties
❖ Fines, Surcharges, and Judgments
• Giving effects to and administering the
supervisory and police powers conferred to it by
NIRC and other laws
BIR's MISSION (what they want to achieve)
We collect taxes through just enforcement of tax laws
for nation-building and the upliftment of the lives of
Filipinos.
BIR's VISION (what they want to be or the image of
the BIR in the long run)
The Bureau of Internal Revenue institution of service
excellence and integrity.
 ORGANIZATIONAL STRUCTURE OF BIR TRIVIA
BIR is headed by the Commissioner of the Internal • The BIR divides the Philippines into 19 revenue
Revenue who is the APPOINTEE OF THE regions, different geographical divisions which is
PRESIDENT OF THE PHILIPPINES 17.
• Cebu City is in region 13 which includes Bohol
The CIR has 4 deputy commissioners (for operations,
• The 19 revenue regions are divided based on the
legal, information systems, and resource
number of taxpayers. Making sure each region is
management groups)
of the same size.
ALSO APPOINTEES OF THE PRESIDENT OF THE • Regions are subdivided into Revenue District
PHILIPPINES Offices
• There are 5-6 or more DOs depending on the
Each deputy commissioner has their own service region.
lines. ❖ REGION 13 - CEBU CITY
Under the office of the DEPUTY COMMISSIONER ❖ RDO 080 - Mandaue City
OPERATIONS GROUP: ❖ RDO 081 - Cebu City North
❖ RDO 082 - Cebu City South
• CLIENT SUPPORT SERVICE ❖ RDO 083 - Talisay
• ASSESSMENT SERVICE ❖ RDO 084 - Tagbilaran Bohol
• COLLECTION SERVICE
CHIEF OFFICIALS OF THE BUREAU
• 19 REVENUE REGIONAL OFFICES OF THE
PHILIPPINES. Romeo D. Lumaqui. Jr. - Commissioner of the
Internal Revenue
Under the OFFICE OF THE DEPUTY
COMMISSIONER LEGAL GROUP • Head of the Office
• Signs the Revenue Regulation (RR). Revenue
• LEGAL SERVICE
Memorandum Order (RMO), Revenue
• INTERNAL AFFAIRS SERVICE Memorandum Circular (RMC) or any letter from
• ENFORCEMENT AND ADVOCACY SERVICES. the BIR
Each service line are managed by assistant Maridur V. Rosario - Deputy Commissioner
commissioners Operations Group
Under the OFFICE OF THE DEPUTY Marissa O. Cabreros - Deputy Commissioner
COMMISSIONER INFORMATION SYSTEMS Legal and Inspection Group
GROUP:
Ma. Rosario Charo G. Enriquez-Curiba - Deputy
• INFORMATION SYSTEMS DEVELOPMENT Commissioner Information Systems Group
AND OPERATIONAL SERVICE
• INFORMATION SYSTEMS PROJECT Teresita M. Angeles - Deputy Commissioner
MANAGEMENT SERVICE Resource Management Group
• REVENUE DATA CENTERS

Under the OFFICE OF THE DEPUTY

COMMISSIONER RESOURCE MANAGEMENT
GROUP:

• HUMAN RESOURCE DEVELOPMENT

SERVICE
• FINANCE SERVICE
• ADMINISTRATIVE SERVICE INSTITUTION