Latest Stories

BIR and the red tape


THE Bureau of Internal Revenue (BIR) allegedly to promote the delivery of quality service to all stakeholders, has through Revenue Memorandum Circular No. 80-2012 dated Nov. 28, 2012, directed all revenue officials and employees who are performing “frontline service” to adhere to the provisions of Republic Act (RA) No. 9485, otherwise known as the “Anti-Red Tape Act of 2007.”


The following BIR offices that have face-to-face interaction with taxpayers and other external stakeholders such as tax practitioners, representatives of authorized agent banks, government agencies, etc.) are covered by RA No. 9485: a) All Regional Offices and all its Divisions, except Administrative Division and Document Processing Division; b) All Revenue District Offices; c) All Divisions under the Large Taxpayers Service except LT Document Processing and Quality Assurance Division and LT Performance Monitoring and Programs Division; d) Taxpayer Information and Education Division; e) Asset Valuation Division; f) One Stop Shop Center; g) Collection Enforcement Division; h) Collection Programs Division; i) Withholding Tax Division; j) Law Division; k) International Tax Affairs Division; l) Appellate Division; and m) National Investigation Division.

5-10 DAYS

Based on this regulation which reiterates a 2007 law, all applications and/or requests submitted shall be acted upon by the assigned officer or employee in a period not longer than five working days in the case of simple transactions and 10 working days in the case of complex transactions from the date the request or application was


Depending on the nature of the frontline services requested or the mandate of the office or agency under unusual circumstances, the maximum time may be extended. The office or agency concerned shall notify the requesting party in writing of the reason for the extension and the final date of release for the extension and the final date of release of the frontline service/s


BIR officers and employees may be held liable for violations of RA No. 9485, and be punished with the proper penalties prescribed therein.

Although the issuance of Revenue Memorandum Circular No. 80-2012 seems at first glance commendable, the law which has been in place since the year 2007 was already effective and should have been followed strictly since its enactment even without the regulation.


Yet, the reality of it all however is that the law is largely ignored by most government agencies sadly including the BIR. For example, I have encountered requests for rulings with the BIR Law Division which has been pending for years now. Even worse, I have encountered requests for rulings with the BIR Law Division where the docket of our request just without reason


Strict compliance of this regulation most especially the 5-10 day deadlines should therefore not remain as mere lip-service and should be a standard met by every BIR official. This challenge therefore remains for the BIR.

* **

You may contact the author at rester.nonato@yahoo.com.

Follow Us

Follow us on Facebook Follow on Twitter Follow on Twitter

Recent Stories:

Complete stories on our Digital Edition newsstand for tablets, netbooks and mobile phones; 14-issue free trial. About to step out? Get breaking alerts on your mobile.phone. Text ON INQ BREAKING to 4467, for Globe, Smart and Sun subscribers in the Philippines.

Tags: Bureau of Internal Revenue (BIR) , Tax

Copyright © 2014, .
To subscribe to the Philippine Daily Inquirer newspaper in the Philippines, call +63 2 896-6000 for Metro Manila and Metro Cebu or email your subscription request here.
Factual errors? Contact the Philippine Daily Inquirer's day desk. Believe this article violates journalistic ethics? Contact the Inquirer's Reader's Advocate. Or write The Readers' Advocate:
c/o Philippine Daily Inquirer Chino Roces Avenue corner Yague and Mascardo Streets, Makati City, Metro Manila, Philippines Or fax nos. +63 2 8974793 to 94


  • If Napoles names Aquino allies, they’ll be brought to bar of justice – Palace
  • Lacson says diamond-studded earring snatched from wife fake
  • Pope John XXIII launched Vatican II and then some
  • Militants: Napoles as state witness is ‘clear travesty of justice’
  • US ‘closely watching’ for signs of N.Korea nuclear test
  • Sports

  • Wizards beat Bulls in OT to take 2-0 series lead
  • Pacers rally past Hawks 101-85 to even series
  • David Moyes out as Manchester United manager
  • Nadal to face fellow Spaniard at Barcelona Open
  • Defensive Chelsea holds Atletico in scoreless draw
  • Lifestyle

  • Wanted: Beauty queen with a heart that beats for the environment
  • Kim Atienza: At home with art and design
  • Life lessons I want to teach my son
  • Sweet party for Andi Manzano
  • Safety in online buying and selling
  • Entertainment

  • Ex-Fox exec denies allegations in sex abuse suit
  • Kris Aquino backtracks, says Herbert Bautista and her are ‘best friends’
  • Summer preview: Chris Pratt enters a new ‘Galaxy’
  • Bon Jovi helps open low-income housing in US
  • Summer movie preview: Bay reboots ‘Transformers’
  • Business

  • McDonald’s 1Q profit slips as US sales decline
  • SEC approves SM’s P15B retail bond offer
  • $103M Vista Land bonds tendered for redemption
  • Oil slips to $102 as US crude supplies seen rising
  • SC stops Meralco power rate hike anew
  • Technology

  • Engineers create a world of difference
  • Bam Aquino becomes Master Splinter’s son after Wiki hack
  • Mark Caguioa lambasts Ginebra teammates on Twitter
  • Brazil passes trailblazing Internet privacy law
  • New York police Twitter campaign backfires badly
  • Opinion

  • One-dimensional diplomacy: A cost-benefit analysis of Manila’s security deal with Washington
  • No ordinary illness
  • Reforest mountains with fire trees and their kind
  • Day of the Earth
  • When will Chinese firm deliver new coaches?
  • Global Nation

  • Filipina, 51, shot dead by 24-year-old American boyfriend
  • China, rivals sign pact to ease maritime tensions
  • Visa-free US trip? Do not believe it, says consulate
  • Obama visit to Asia seen as counterweight to China
  • Violence mars militant protest at US Embassy
  • Marketplace