Supreme Court E-Library
Information At Your Fingertips

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1.0
Objectives

The BIR, as part of a continuing effort to upgrade and improve its communication network for the dissemination of information, created the BIR Web Page, which is accessible on both the Intranet and the Internet.

In light of the influx of an increasing number of queries through the Web Page, this Order is being issued to accomplish the following objectives:

1. To provide policies and guidelines for the operations and work flow of the On-Line Facility that shall be used to handle and manage traffic and queries through the Web Page;

2. To establish and maintain links with the various Services and other offices that shall provide data and information to be disseminated through the Web Page; and

3. To ensure that taxpayers accessing the Web Page shall be provided with timely, accurate and up-to-date information in response to their queries, thereby encouraging tax consciousness and compliance.

2.0
Definition of Terms

The following terms to be used throughout this Order are hereby defined:

1. Inquiry — On-line questions or queries from taxpayers, stakeholders, revenue officials and employees, and the general public on tax-related issues.

2. Internet Web Page — The network environment accessible to the public, both local and international.

3. Intranet Web Page — The network environment accessible only to revenue officials and employees.

4. BIR Web Page — Customized modules of general information about the Bureau, its history, annual accomplishments (as contained in the Annual Report), vision and mission, and executive profiles. The Web Page also provides information on the Bureau's organizational structure, directory of offices, services, Frequently-Asked Questions (FAQs), and "For Your Information" (FYI) data on taxes, BIR Forms, revenue rulings and issuances, and provisions of the National Internal Revenue Code. Other facilities attached to the Web Page include electronic communications services such as a Guestbook, links to other government agencies, and a File Transfer Protocol (FTP).

3.0
Policies and Procedures

A. General Policies

1. The Taxpayer Assistance Service (TAS), which shall serve as the center for information dissemination and taxpayer inquiries, shall be considered as the End-User of the Web Page design, as developed by the Web Page Team. As such, TAS shall receive and respond to all queries coursed through the BIR Web Page.

2. TAS shall be equipped with an Internet facility, to enable it to monitor information provided on the Web Page, and to gather information on any topic that may be of interest to the Bureau. TAS shall also be provided with its own mailbox, to allow it to retrieve and respond to e-mail inquiries.

3. No member of the TAS or the Web Page Team shall release any information on taxpayers or taxpayer records, in compliance with Section 270 of the National Internal Revenue Code (as amended by RA 8424), which states:

"SEC. 270. Unlawful Divulgence of Trade Secrets — Except as provided in Section 71 of this Code and Section 26 of Republic Act No. 6388, any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than maybe provided by law information regarding the business, income, or estate of any taxpayer, the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, shall, upon conviction for each act or omission, be punished by a fine of not less than Fifty thousand pesos (P 50,000) but not more than One hundred thousand pesos (P 100,000), or suffer imprisonment of not less than two (2) years but not more than five (5) years, or both."

B. Procedures

B.1. Taxpayer Assistance Service

1. The TAS shall receive and classify all e-mail inquiries received through the Web Page.

2. TAS shall respond to FAQs within two (2) working days from receipt of such queries.

3. For queries that require more detailed or in-depth responses, TAS may refer such queries to the concerned Services or Offices questions, for the appropriate answers, within twenty-four (24) hours from receipt of such queries.

The concerned Services or Offices must submit the required responses to referred queries within five (5) working days from receipt of such referrals.

4. All responses submitted by the concerned Services or Offices, as well as replies prepared by TAS to Frequently Asked Questions, shall be referred to the Legal Service for review and clearance, within two (2) working days from the receipt of such answers, to determine if the provisions of Section 270 of the National Internal Revenue Code have been satisfied.

Responses reviewed by the Legal Service shall be revised in accordance with that Office's recommendations, if any, prior to the release of such responses. Copies of revised responses shall be furnished the Assistant Commissioner (Legal Service), for confirmation, prior to release through e-mail to the concerned taxpayers.

5. TAS shall transmit responses to queries through e-mail, within one (1) working day following receipt of the appropriate clearance from the Legal Service.

6. TAS shall also update, whenever necessary, the information posted on the Web Page, based upon the recommendation of other Services, or in line with the promulgation of new revenue laws, issuances and/or regulations.

All modifications to the contents of the Web Page must be submitted for approval of the Deputy Commissioner (Operations Group), prior to transmittal to the Web Page Team for implementation.

Proposed modifications must be submitted by TAS to the Deputy Commissioner within five (5) working days following the receipt of recommendations from any Service or Office, the release of any revenue issuance and/or regulations from the Records Division, or the promulgation of any new revenue statute.

7. TAS shall coordinate with the Web Page Team on updates or changes in the information provided through the Web Page.

B.2. The Web Page Team

1. The Web Page Team shall conduct a walk-through of the BIR Web Page operations, for the benefit of the Assistant Commissioner and the Staff of the TAS, and shall provide TAS with technical support in the maintenance of the Web Page.

2. The Team shall modify the information posted on the Web Page in accordance with the changes or updates provided by the TAS.

Modifications to the Web Page must be completed within five (5) working days from the Team's receipt of notices of modification from the TAS. The Team shall issue to TAS a certification attesting to the inclusion of the concerned modifications to the Web Page.

3. The Team shall be responsible for monitoring the contents of the Web Page to ensure accuracy and conformity with modifications recommended by the TAS.

B.3. The Legal Service

1. The Legal Service shall review all responses to queries received over the Web Page referred by the TAS for conformity with the provisions of Section 270 of the NIRC regarding confidentiality of taxpayer information.

2. The Legal Service may recommend to the TAS the editing of any data that may be considered as classified or confidential information.

TAS must be informed of any revisions within five (5) working days from the Legal Service's receipt of responses referred for review.

3. The Legal Service shall provide TAS with the appropriate clearance prior to the posting of any information on the Web Page, not later than five (5) working days from the legal service's receipt of responses/information referred by the TAS for review.

4.0
Reporting Requirements

The Deputy Commissioner (Operations Group) shall be provided by TAS with a weekly report on all queries received and answered, and modifications to the Web Page (if any). Said Report must be submitted to, and received by, the Office of the Deputy Commissioner not later than Tuesday of the week following the period covered by the Report.

5.0
Effectivity

This Order shall take effect immediately.

Adopted: 09 March 1998

(SGD.) LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue