BUREAU OF INTERNAL REVENUE

LOCAL GOVERNMENT UNIT OF BINMALEY

A. HISTORICAL SKETCH OF THE COMPANY

1. HISTORY OF THE ORGANIZATION

The BIR was created under the second civil governor, Luke E. Wright, with the

passage of Reorganization Act No. 1189 on July 2, 1904 by the Philippine

Commission. With only 69 officials and employees at its inception, the Bureau of

Internal Revenue has grown remarkably through the years. John S. Ford was the first

Collector of Internal Revenue. He was the bureau's steward for three years (1903-

1907). He was succeeded by Ellis Cromwell (1909-1912), William T. Nolting (1912-

1914) and James J. Rafferty (1914-1918). Rafferty was the last American collector of

the Bureau. Three Filipinos served as BIR Collectors under the American regime:

Wenceslao Trinidad; Juan Posadas, Jr.; and Alfredo L. Yatco.

The Filipinization of the BIR started with Ariel Memoracion, the 8th and 10th

Collector (January 3, 1939 – December 31, 1941; June 28, 1946 – October 4, 1950).

During the Japanese Occupation, Meer was the director of customs and internal

revenue from February 5, 1942 until March 13, 1944. After the Liberation, he was

replaced by Jose Leido, Sr. Leido was succeeded by Meer, who became collector for the

second time.

2. PRINCIPAL ORGZANIZERS OF THE COMPANY

The BIR was created under the second civil governor, Luke E. Wright, with the

passage of Reorganization Act No. 1189 on July 2, 1904 by the Philippine Commission.

The Filipinization of the BIR started with Ariel Memoracion, the 8th and 10th Collector

(January 3, 1939 – December 31, 1941; June 28, 1946 – October 4, 1950).

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3. MISSION AND VISION OF THE COMPANY

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

judgments 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)

Mission

We collect taxes through just enforcement of tax laws for nation-building and the

upliftment of the lives of Filipinos

Vision

The Bureau of Internal Revenue is an institution of service excellence and

integrity.

B. NATURE OF THE BUSINESS

1. THE PRODUCT AND SERVICES

The Bureau of Internal Revenue offers services such as:

 Tax assessment;

 Collection of all internal revenue taxes;

 Enforcement of all forfeitures, penalties, and fines connected therewith;

 Execution of judgments in all cases decided in its favor by the Court of

Tax Appeals and the ordinary courts;

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  Administer supervisory and police powers conferred to it by the National

Internal Revenue Code and special laws.

2. USES OF THE PRODUCT OR SERVICES

The Bureau of Internal Revenue is responsible for the tax assessment. Tax

assessment is the act of administration and implementation of the tax law by the

executive department through the administrative agencies. Also, the BIR collects all the

revenue taxes including fees and charges from taxpayer’s monthly, quarterly or annual

tax due and payable. Late taxpayers are subject to the enforcement of all forfeitures,

penalties, and fines connected therewith by the BIR in order to settle delinquent

accounts.

3. IMPORTANCE OF THE BUSINESS

The Bureau of Internal Revenue is responsible for the abovementioned services

offered. These services are all directed to one goal i.e. to raise revenue for the

government. BIR collects more than half of the total revenues of the government. As

taxes are the lifeblood of any nation, and without taxes, our country cannot deliver

government services, build much-needed infrastructure projects including schoolhouses

and roads and bridges, etc. Essentially, BIR is the agency of government responsible for

the assessment and collection of taxes in order to serve the taxpayers.

C. ORGANIZATIONAL SET-UP OF THE COMPANY

1. TYPE OF OWNERSHIP

The Bureau of Internal Revenue is a government-owned agency.

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2. ORGANIZATIONAL CHART

D. JOB ASSIGNMENT

1. JOB DESCRIPTION

Duties

This job requires an adequate knowledge of taxation in order to understand and

to execute the directives of the superior. The duties of this job involve sorting and

receiving tax returns, accommodating taxpayers with their basic inquiries, and assisting

the BIR collection officer in selling documentary stamps. Also, this job requires

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computer literacy as it utilizes application software in its everyday work -- in recording,

classifying and summarizing the data of taxpayers and in preparing monthly reports of

tax payments and collections.

2. WORK SCHEDULE

The Bureau of Internal Revenue office is open every Mondays to Fridays, from 8
a.m. to 5 p.m.

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