AMENDING THE APPROVED STAFFING PATTERN OF THE BUREAU OF INTERNAL REVENUE BY CREATING NEW DIVISIONS/UNITS THEREIN INCLUDING THE INCREASE OF POSITIONS IN THE EXAMINATION AND CLERICAL GROUPS AND PART IV, CHAPTER I, ARTICLE II, PARAGRAPHS 10 AND 11, OF THE INTEGRATED REORGANIZATION PLAN

• Number: Presidential Decree No. 308
• Sections: 10

Preamble

WHEREAS, under Presidential Decree No. 1, dated September

24, 1972, the Integrated Reorganization Plan was adopted and made part

of the law of the land;

WHEREAS, pursuant to the Integrated Reorganization Plan, a

staffing pattern was prepared for the Bureau of Internal Revenue which

was subsequently approved by the Reorganization Commission through the

Budget Commission; and

WHEREAS, there is an urgent need to create new

divisions/units in the Bureau of Internal Revenue including the increase

of positions in the examination and clerical groups therein and to

amend Part IV; Chapter I, Article II, paragraphs 10 and 11, of the

Integrated Reorganization Plan in order to effectively carry out the

desired reorganization as envisioned in the Integrated Reorganization

Plan;

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the

Philippines, by virtue of the powers in me vested by the Constitution as

Commander-in-Chief of all the Armed Forces of the Philippines, and

pursuant to Proclamation No. 1081, dated September 21, 1972, and General

Order No. 1, dated September 22, 1972, in order to effect the desired

changes and reforms in the Bureau of Internal Revenue, do hereby order

and decree the following:

Section 1

SECTION 1. An Investment Incentives Division is hereby

created under the Enforcement Service which shall handle and process all

applications for tax exemptions of industries operating under the Board

of Investments or such other special laws granting incentives to

taxpayers, and tax problems arising out of the operations of the Export

Processing. Zone Authority.

Section 2

SEC. 2. A Security and Intelligence Unit is hereby

created under the Office of the Commissioner of Internal Revenue to

perform the following functions:

To conduct a continuing background investigation on the

suitability and fitness of applicants for BIR employment and employees

already in the service;

To provide physical security and safety measures for

personnel, materials, installations and classified documents;

To countercheck the printing, storage, distribution and

accounting of all BIR accountable forms, strip stamps, regular and

auxiliary labels, documentary and science stamps, official receipts and

other similar forms as well as to make a periodic or random

spot-checking of stocks and use of the same in the administrative units

to which they were distributed and the places of business of the parties

to which they were issued to effect strict compliance with existing

provisions of decrees, laws, rules and regulations governing the same;

To be on the lookout for and cause the arrest of impostors

and tax evaders who falsify or simulate BIR accountable forms and other

evidence of tax payments for the purpose of committing extortion or

violations of provisions of the National Internal Revenue Code and other

special laws administered or enforced by the Bureau of Internal

Revenue;

To serve as a point of contact for coordination with

members of the intelligence community;

To initiate, coordinate and integrate all intelligence and

security activities of the Central Office and the different regions,

districts and other offices of the Bureau of Internal Revenue including

the collation and evaluation of data relative thereto; and

To perform other related functions.

Section 3

SEC. 3. As an exception to Part IV, Chapter I, Article II,

paragraphs 10 and 11, of the Integrated Reorganization Plan, a Revenue

Attache Unit with clerical service is re-created in the Bureau of

Internal Revenue which will be under the International Operations

Division, Enforcement Service. These revenue attaches or revenue

representatives, as the case may be, will be stationed in Honolulu, San

Francisco, Los Angeles, Chicago, New York and Washington, United States

of America; Bonn, West Germany; Vancouver and Toronto in Canada;

Bangkok, Thailand; Madrid, Spain; Hong Kong and Tokyo, Japan, and such

other countries as may need the services of attaches in the future. They

will supervise and coordinate the work of revenue attaches assigned to

important cities in the United States, Canada, Western Europe and in

Asian countries where many Filipinos reside or have their place of

business. The revenue attaches or representatives shall be in charge of

the extension services of the Bureau of Internal Revenue abroad insofar

as they relate to the business of Filipino citizens residing or doing

business abroad; coordinate all foreign tax investigations and requests

for information from foreign countries. The revenue attaches will be

designated by the Commissioner of Internal Revenue from among qualified

men in the Bureau of Internal Revenue in the foreign service

establishments of the Philippines. Such internal revenue attaches shall

be entitled to the same rates of cost of living, living quarters and

clothing allowances and pay adjustments as those given officials and

employees of similar rank in the foreign service of the Republic of the

Philippines, to be paid out of the appropriation of the Bureau of

Internal Revenue.

Section 4

SEC. 4. A Seized and Forfeited Properties Section is

hereby created under the Property Division, Administrative Service, to

administer, under supervision, all seized and forfeited properties of

delinquent taxpayers for the purpose of effecting better custody,

control, sale and recording thereof.

Section 5

SEC. 5. A Tax Fraud Division is hereby created under the

Enforcement Service to administer the fraud investigation program of

the Bureau; conduct investigation of all suspected violators of the

National Internal Revenue Code and related statutes; attend to cases of

tax violations for criminal prosecution; undertake surveillance and

undercover work; gather, consolidate and interpret intelligence

information relating to tax fraud matters from all available sources for

appropriate action; and perform other related activities.

However, the criminal prosecution of violators of the National

Internal Revenue Code and related statutes shall be undertaken by the

Litigation Division which is under the Legal Service. The Litigation

Division shall also represent the Commissioner before fiscals and other

prosecutors in cases involving criminal prosecution of tax evaders and

violators; and assist fiscals and other prosecutors in the successful

prosecution of such criminal cases.

Section 6

SEC. 6. Inspection District Offices for new provinces

and districts are hereby created to adequately meet the tax needs of the

people within the territorial jurisdictions thereof.

Section 7

SEC. 7. Three hundred (300) positions in the Examination

Group and one hundred (100) positions in the General Clerical Group are

hereby created as follows:

No. of

Position

Class Title

Salary

Range

Salary

Range

Total

100

Revenue Examiner II Senior

53

P 7,992

P 799,200

80

Revenue Examiner Supervising

56

9,288

743,040

60

Revenue Examiner I Supervising

58

10,260

615,600

40

Revenue Examiner II Supervising

60

11,328

453,120

30

Revenue Examiner III

61

11,904

238,080

____

________

300

Total

P2,849,040

40

Clerk I

36

3,432

137,280

30

Clerk II

37

3,612

108,360

20

Senior Clerk

39

3,984

79,680

10

Supervising Clerk I

42

4,632

46,320

_________

100

Total

P 371,640

_________

400

Grand Total

P3,220,680

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Section 8

SEC. 8. All laws, decrees, rules and regulations, or parts

thereof, inconsistent with any of the provisions of this Decree are

repealed or modified accordingly.

Section 9

SEC. 9. This Decree shall take effect immediately.

Done in the City of Manila, this 9th day of October, in the

year of Our Lord, nineteen hundred and seventy-three.

(Sgd.) FERDINAND E. MARCOS

President

Republic of the Philippines

By the President:

(Sgd.) ROBERTO V. REYES

Acting Executive Secretary