Trends in Philippine Taxation NELSON M ASPE Deputy

Trends in Philippine Taxation NELSON M. ASPE Deputy Commissioner Operations Group Bureau of Internal Revenue Philippine Institute of Certified Public Accountants Hotel Intercon, Makati City July 13, 2015 1

3/18/2018 2

BIR Revenue Collection Solid revenue performance based on effective and efficient collection enforcement

In Billion Peso

BIR IT PROJECTS AND ITS COMPONENTS 3/18/2018 5

PRIORITY PROGRAM (RMC No. 3 -2015) For CY 2015, the BIR has been tasked to collect P 1. 72085 Trillion in internal revenue taxes. The revenues generated by the Bureau support the national development initiatives of the Government. The Philippines was recently recognized as the fastest growing economy in Southeast Asia and to maintain such distinction, the Bureau’s revenue performance is crucial. It shall support the country’s efforts in the 2015 ASEAN integration. 3/18/2018 6

1. 2. 3. 4. 3/18/2018 Online Sytem for Transfer Tax Transactions (OST 3) Electronic Certicate Authorizing Registration (e. CAR) Electronic Tax Information System (e. TIS) Project Run After Tax Evaders (RATE) Program 7

5. 6. 7. Oplan Kandado Taxpayer Registration Information Update (TRIU) Program Online System for Accreditation of Importers and Customs Brokers 3/18/2018 8

8. Online Application and Processing of Tax Clearance for Bidding Purposes 9. Electronic Official Registry Book (e. ORB) 10. Internal Revenue Stamps Integrated System (IRSIS) for Alcohol Products - Distilled Spirits 3/18/2018 9

11. Automated Internal Revenue Allotment Computation (AIRAC) System 12. Compliance Improvement Strategy 13. Geographical Information System (GIS) 14. Asset Information Management Program (AIM-P) 15. Enhanced Mobile Revenue Collection Officers System (MRCOS) 3/18/2018 10

16. E-Linkage with the Bureau of Treasury (BTr) 17. Forfeited Asset Management 18. Integrity Management Program 19. Capacity Development and Public Awareness (e. Learning) 3/18/2018 11

21. Expansion of ISO Certification to Other District Offices 22. Exchange of Information (EOI) Program and the implementation of the Foreign Account Tax Compliance Act Intergovernmental Agreement Model 1 (FATCA-IGA 1) 23. Transfer Pricing Program 3/18/2018 12

THANK YOU and GOD BLESS !!! 3/18/2018 13