bir at 99 strengthening tax administration for a strong republic
TRANSCRIPT
BIR at 99BIR at 99Strengthening TaxStrengthening Tax
Administration for a Administration for aSTRONG REPUBLICSTRONG REPUBLIC
AREAS OF TAX ADMINISTRATIONAREAS OF TAX ADMINISTRATION
REGISTRATION
AUDIT & ENFORCEMENT DECLARATION
PAYMENT
TP INFO. & EDUC.
PROBLEMDifficulty in getting timely, accurate and consistent tax informationImpactTaxpayers are discouraged/unable to voluntarily comply with tax requirementsResultLow taxpayer registration/compliance
SOLUTIONMake tax information easily accessible to taxpayersIntensify taxpayer awareness activities
TAXPAYER INFORMATION & EDUCATIONTAXPAYER INFORMATION & EDUCATION
TAXPAYER INFORMATION & EDUCATIONTAXPAYER INFORMATION & EDUCATIONBIR Website Provides updated tax
information (i.e. rulings, issuances, etc.), downloadable tax forms and access to BIR e-Services
Provides updated tax information (i.e. rulings, issuances, etc.), downloadable tax forms and access to BIR e-Services
TP Contacts BIR
KnowledgeDB
Call Center Agent
responds to questions
Fax On Demand Emailing Web InterfaceTelephone
TAXPAYER INFORMATION & EDUCATIONTAXPAYER INFORMATION & EDUCATIONContact Center
First and single point of contact where TP’s queries and feedback can be accurately and consistently handled
First and single point of contact where TP’s queries and feedback can be accurately and consistently handled
PARTNERS:ePLDT, Philcox, CIDA/PTTAF
TAXPAYER INFORMATION & EDUCATIONTAXPAYER INFORMATION & EDUCATIONeRaffle (Bayan, I-txt ang Resibo)
Aims to encourage consumers to habitually ask for invoices/receipts
Aims to encourage consumers to habitually ask for invoices/receipts
PARTNERS:
Globe, Smart, Red Ribbon, Starbucks, Enchanted Kingdom, Jollibee, Shoe Mart, TV networks
TAXPAYER REGISTRATIONTAXPAYER REGISTRATION
PROBLEM
Numerous documentary requirementsMany signatories in documentsComplicated proceduresDifficulty in monitoring taxpayer compliance with registration requirements
ImpactLow number of registrants
Result
Low taxpayer base
SOLUTION
Simplification of processing of ONETT transactions
Prescribing uniform procedures in evaluating applications for CAS Conduct of tax mapping activitiesTIN application via BIR websiteProvide venue to report establishments who are not issuing valid receipts or invoices
TIN Inquiry given the taxpayer’s full name and birth
date
TP
Display of Registration Form on the internet (to
enable taxpayer to
perform online registration)
TAXPAYER REGISTRATIONTAXPAYER REGISTRATIONeTIN
Web-based application system that allows taxpayers to secure/inquire on their TINs on-line
Web-based application system that allows taxpayers to secure/inquire on their TINs on-line
PARTNER:Oracle Phils.
Your application has been received.
You, <TP Name>, are now registered with
the BIR.
You Tax Identification Number is 300-000-
285-000.Automatic issuance of TIN
to new registrant
TAXPAYER REGISTRATIONTAXPAYER REGISTRATIONeRaffle (Bayan, I-txt ang Resibo)
Leads to identification of business establishments and professionals who are not registered with BIR
Leads to identification of business establishments and professionals who are not registered with BIR
PARTNERS:
Smart, Globe, Red Ribbon, Starbucks, Enchanted Kingdom, Jollibee, Shoe Mart, TV networks
BIR RO checks document
Text TIN, Inquiry or
Violation Code to BIR
Receives text messages
Sends validation results
TIN VerificationRR / Issuance InquiryRed Army Monitoring System
TAXPAYER REGISTRATIONTAXPAYER REGISTRATIONMobile Revenue Officers
On-the-spot check of tax compliance of business establishments wherein Revenue Officers can report instantly via SMS taxpayer violations
On-the-spot check of tax compliance of business establishments wherein Revenue Officers can report instantly via SMS taxpayer violations
PARTNER:Smart-MDI
TAX DECLARATIONTAX DECLARATION
PROBLEM
Difficulty in filing tax information with the BIR
System unavailability of EFPS during tax deadlines
ImpactTaxpayers are discouraged/unable to file tax returns
Result
Low number of tax returns filed
SOLUTION
Electronic filing of tax returns via eFPS
Expansion of coverage of eFPS to include more BIR Forms and more taxpayers
Enhancement of eFPS capacity through full outsourcing
Awarding to AyalaPort
April 23, 2003
eFiling and ePayment for Top 1000 of 43 Computerized RDOs by Dec 31, 2003
eFiling and ePayment of Top 1000 Taxpayers of All RDOs by Dec 31, 2004
eFiling and ePayment of all Taxpayers by 2005
Migration to the Internet Data Center by Aug 1, 2003
Review and Design of new eFPS June 30, 2003
Deployment of the New Expanded EFPS by Oct 31, 2003
TAX DECLARATIONTAX DECLARATIONeFPS Full Outsourcing
Enhancement and expansion of eFPS coverage and capacity through full outsourcing
Enhancement and expansion of eFPS coverage and capacity through full outsourcing
PARTNER:AyalaPort
Export Community
BIR Website
Allows the electronic submission of BIR requirements, such as tax returns, alphalist of compensation earners, list of payees covered by expanded withholding tax and schedules of Sales, Receipts and Purchases via the BIR Website
Allows the electronic submission of BIR requirements, such as tax returns, alphalist of compensation earners, list of payees covered by expanded withholding tax and schedules of Sales, Receipts and Purchases via the BIR Website
Taxpayer 1
Taxpayer 2
Taxpayer n
eSubmissionTAX DECLARATIONTAX DECLARATION
PARTNERS:PEZA, E-KONEK, SEIPI
Web-based automation of the preparation, transmittal and processing of the removal application for excise tax products
Web-based automation of the preparation, transmittal and processing of the removal application for excise tax products
PARTNER:E-KONEK
TAX DECLARATIONTAX DECLARATIONeExciseeExcise
PROBLEM
Difficulty in paying taxes (i.e. not enough AABs, strict payment venue requirement, etc.)Tax payment diversion
ImpactTaxpayers are discouraged to pay taxesTaxes paid do not go to govt. coffersResultLow revenue collection registered
SOLUTION
Electronic payment of taxes
Inclusion of more banks in eFPS through use of Payment Gateway
Notification of taxpayers on tax payments made
TAX PAYMENTTAX PAYMENT
Taxpayer in his office
/home/eCafe
BIReFPS
Banks
Payment ConfirmationInternet
Mandatory payment of tax via eFPS for identified large and non-large taxpayers
Mandatory payment of tax via eFPS for identified large and non-large taxpayers
TAX PAYMENTTAX PAYMENTMandatory eFPSMandatory eFPS
PARTNER:AyalaPort
eFPS was cited for Excellence in E-Governance (E-Payment category) in the E-Government Award
eBroadcasting
Automatic confirmation of payments made by taxpayers to BIR
thru Accredited Agent Banks (AABs) within 48 hours from
transaction date via e-mail, mobile phone and the BIR Website
Automatic confirmation of payments made by taxpayers to BIR
thru Accredited Agent Banks (AABs) within 48 hours from
transaction date via e-mail, mobile phone and the BIR Website BIR
TP views own payment
confirmation by entering TIN and
PIN
BIR WEB FACILITY(publishes payment confirmation in BIR
Website)
BIR MESSAGING FACILITY(sends machine to
machine payment data to TP mobile number)
TP receives payment confirmation thru text messaging
TP receives payment confirmation thru eMail
BIR EMAIL FACILITY
(sends eMail to TP of tax payment details)
PARTNERS:BAP, Smart, Globe, Oracle Phils., Sun Microsystems Phils. and e-Science Corp.
TAX PAYMENTTAX PAYMENT
Sends Uploading Feedback
Thrift Bank accepts Tax Payment & returns
eMail /Text Payment Report to BIR
Upload Payment Data to BIR
Mobile RO (for Thrift Banks)TAX PAYMENTTAX PAYMENT
Authorization of thrift banks to accept tax returns and paymentsAuthorization of thrift banks to accept tax returns and payments
PARTNER:Smart-MDI
Use of Bancnet ATM Gateway for on-line interface with eFPS
Use of Bancnet ATM Gateway for on-line interface with eFPS
*Allied Bank*China Bank(BPI/ Citytrust)*Metrobank*Equitable PCI Bank*RCBC*Security Bank*Union Bank/InterbankABN Amro BankBangko KreditoCentennial BankCitystate Savings BankEast West BankMalayan Bank Orion BankPlantersbankPS BankRCBC Savings BankAsia United BankBanco Filipino*Bank of Commerce (Panasia)*Chinatrust BankCitibank N.A.Export & Industry BankFirst E-Bank (PDCP Bank)Global Bank (Philbank)Manila BankMerchants Bank(Orient Bank)*PBCom*Philtrust Bank*Standard Chartered Bank*United Overseas Bank
FILING
PAYMENT
BIR eFPS
Payment GatewayTAX PAYMENTTAX PAYMENT
PARTNER:BANCNET
PROBLEMNeed to build TPI data for investigation purposes
Benchmarking of taxpayer performance with industry performance
Complaints by some taxpayers of harassment
ImpactDifficulty in monitoring level of taxpayer compliance as well as processing of data from taxpayers
Result
Actual collection falls below the tax potential
SOLUTIONRequire quarterly submission of Summary Lists of Sales and Purchases
Establish linkages with external agencies to build TPI data
No contact audit thru establishment of industry benchmarks
TAX AUDIT & ENFORCEMENTTAX AUDIT & ENFORCEMENT
TAX AUDIT & ENFORCEMENTTAX AUDIT & ENFORCEMENTeReport Card
GenerateCEO Report
Automatic LetterGeneration
Automatic Emailing
BIRDatawarehouse
TaxpayerCentric
Information
XXXXXXXXXXXX
Tax Payment
Tax Declaration
Third Party Information
Web Interface
Notification of taxpayer’s performance vs. pre-defined industry benchmarkNotification of taxpayer’s performance vs. pre-defined industry benchmark
PARTNER:SAS
TAX AUDIT & ENFORCEMENTTAX AUDIT & ENFORCEMENTSample of eReport Card
TAX AUDIT & ENFORCEMENTTAX AUDIT & ENFORCEMENTData Warehousing
Building of TPI database for cross-referencing with tax declarations to detect possible under-declaration of revenuesBuilding of TPI database for cross-referencing with tax declarations to detect possible under-declaration of revenues
PARTNER:SAS
TAX AUDIT & ENFORCEMENTTAX AUDIT & ENFORCEMENTText Mining
• Analyze “Text Messages” : - patterns of data - classify unusual behaviors for suspect fraud text message - group bus. establishments/professionals that do not issue valid receipts• Classify establishments/professionals with invalid TIN by RDO• Utilize sales information of texter to countercheck sales declared by establishments/professionals
• Investigate business establishments and professionals who do not issue valid receipts, including those with invalid TIN
SMART Text Entries
Globe Text Entries
RESIBO Mike Sy * TIN of OR * OR Num * Amount
NO OR ABC Store Bacobo St. Malate
BIR Regional District Offices
Captures in BIR eRaffle database business establishments/professionals who are not issuing valid receipts/invoices
Captures in BIR eRaffle database business establishments/professionals who are not issuing valid receipts/invoices
PARTNER:SAS
CONTINUOUS ENHANCEMENTCONTINUOUS ENHANCEMENT
TAXPAYER INFORMATION AND EDUCATIONExtension of BIR text raffle promo
Hard launch of BIR Contact Center
BIR Portal implementation
TAXPAYER REGISTRATIONE-payment of Registration Fees
Issuance/delivery of Plastic TIN Card and COR
TIN issuance for other types of individual taxpayers
Update of registration information
Accreditation of accounting firms for CAS registration
Accreditation of POS suppliers
Link with private organizations for provision of data capture of registration forms
TAX DECLARATION
eFPS full outsourcing
eFPS enhancements
TAX PAYMENT
Other mode of tax payments (i.e. ATM, Debit Card, etc.)
TAX AUDIT
LA/LN Monitoring
CONTINUOUS ENHANCEMENTCONTINUOUS ENHANCEMENT
STRONG TAX ADMINISTRATIONSTRONG TAX ADMINISTRATION
THRUST DESIRED RESULT
Taxpayers well-informed about their tax obligations
Enhanced voluntary compliance
Streamlined registration procedures
Increased taxpayer base
Convenient tax filing and payment
Increased number of filers/tax payments
Tax payments properly accounted for
No diversion of tax payments
No contact audit Enhanced transparency / no opportunity for corruption
STRONG TAX ADMINISTRATIONSTRONG TAX ADMINISTRATION
INCREASED TAX COLLECTIONSINCREASED TAX COLLECTIONS
STRONG REPUBLICSTRONG REPUBLIC