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RATE Program - Powerpoint Presentation
RATE Program - Powerpoint Presentation
RE-INVIGORATED RATE
Presented by:
JOEL L. TAN-TORRES
Commissioner of Internal Revenue
BACKGROUND
In March 2005, the BIR and the DOF launched the
Run After Tax Evaders (RATE) Program.
Since March 2005, 87 complaints of tax evasion have
been submitted to the Department of Justice (DOJ)
for preliminary investigation under the RATE
Program, including those filed against actors,
businessmen, public officials and other high profile
personalities.
The BIR registered a record income tax collection in
15 April 2005 of P21.4 Billion or a 43.6% increase
from the P14.8 Billion collected compared to the
previous year.
But almost 5 years after the programs launch, only
6 out of the 87 complaints for tax evasion submitted
to the DOJ progressed to the filing of criminal cases
in court.
LIMITATIONS
Change in priorities with changes in leadership
Unrealistic RATE targets
Quality issues in RATE cases
Need for better coordination between DOJ and BIR
Long period of investigation, evaluation and
prosecution
Disposal of assets by the accused
RE-INVIGORATED RATE
Firm commitment of leadership - Administrative
Order No. 277-A entitled Amending Section 2 of
Administrative
Creating
an
Order
No.
Independent
277,
Series
Committee
of
to
2010
Review,
RE-INVIGORATED RATE
To address quality issues in investigation
Maximum use of TP information
Formulation of investigation procedure
Training and briefing of tax investigators
Coordinate with NBI and CIDG
RE-INVIGORATED RATE
To address quality issues in evaluation and prosecution
Coordinate with Supreme Court in amending rules of
court
Coordinate with DOJ in deputization of BIR lawyers to
handle prosecution
Training and briefing of BIR prosecutors
Discussion with CTA Justices
SC revision of Rules of Court
RE-INVIGORATED RATE
Other Activities
High visibility publicity and communication
Issuance of Warrants of Distraint and/or Levy, Warrants
of Garnishment and Notices of Tax Lien upon tax
assessments
Formulation of Incentive System for tax investigators
and prosecutors
Hiring of private legal prosecution consultant
Creation of RATE web page
RE-INVIGORATED RATE
Sources of RATE Cases
Informer
Third Party Information
Delinquent Accounts
DOJ pending cases
Taxpayers Lifestyle Check System (RMO 19-2010)