Bureau of Internal Revenue

INTEGRITY POLICY
I.

SCOPE

The 1987 Philippine Constitution provides that public office is a public trust
and that public officers and employees must at all times serve the people with utmost
integrity.1
In keeping with this mandate, this policy shall be observed by all officers and
employees of the Bureau of Internal Revenue in the conduct of their official duties
within and without Bureau premises, as well as in their private conduct when public
interest is involved.
Likewise, a culture of performance with integrity shall be observed in all
offices of the Bureau and shall be assimilated in all processes required for operation
and support functions.
II.

INTEGRITY POLICY STATEMENT

The BIR shall maintain and continuously improve the integrity of its officials
and employees along with taking appropriate measures to promote transparency and
service excellence in the discharge of its singular mandate to assess and collect all
internal revenue taxes that are necessary for nation building.
This Integrity Policy of the Bureau is designed to help safeguard the Filipino
taxpayers trust in the Philippines internal revenue system along with strengthening
the honor and legacy of the Bureau and its officers and employees.
The Bureau will never tolerate corruption in all its forms and is committed
and devoted to its prevention, detection, and control through the following:
1. The cultivation of patriotic, effective, and ethical leadership wherein
integrity is ingrained in all actions by the Bureaus senior officers and all
heads of sections, divisions, services, groups, district, and regional offices.

Section 1 Article XI, 1987 Constitution of the Republic of the Philippines

2. The continuous development of policies that empower all Bureau officers

and employees to enable them to sincerely and diligently adhere to the
Bureaus high standards of integrity.
3. The strict adherence to rules and policies that prevent loss, minimize waste,
or otherwise conserve Bureau assets, properties, and accountabilities.
4. The active promotion of efficient and transparent rendition of services to
taxpayers.
5. Perpetual vigilance towards ensuring the accountability of Bureau
personnel for their violations of integrity standards and anti-corruption
policies provided in relevant laws and regulations.
6. The continuous management of corruption risks and their many, varied,
and emergent permutations.
III.

INTEGRITY POLICY FRAMEWORK

This policy is anchored on, and shall therefore, be referenced with the
following statutes, regulations, and policies that uphold the integrity of public
servants and ensure their accountability along with other anti-corruption measures:
1.

Republic Act No. 3019 Anti-Graft and Corrupt Practices Act

2.

Republic Act No. 6713 - Code of Conduct and Ethical Standards for
Public Officials and Employees

3.

Revised Uniform Rules on Administrative Cases in the Civil Service

(CSC Resolution No. 99136 dated August 31, 1999)

4.

BIR Revised Code of Conduct For Revenue Officials and EmployeesRevenue Memorandum Order (RMO) No. 53-2010

5.

BIR Citizens Charter adopted in accordance with Republic Act No.

9485
2

6.

BIR Customized Procurement Manual approved in GPPB Resolution

No. 10-2007 through Revenue Memorandum Circular No. 43-07

7.

RMOs on Policies on Recruitment, Hiring, Selection and Promotion

such as RMO No. 10-96 (Policies and Procedures in Appointment
Preparation); RMO No. 25-2003 (Prescribing the Policies and
Guidelines on the Selection of Candidates for Promotion); RMO No.
4-2005 (Recruitment and Selection Process); RMO No.3-93 and RMO
No. 16-94 (institutionalizing the National and Regional Selection
Boards)

8.

BIR Revised Rules of Procedures in the Investigation/Hearing of

Administrative Cases (RMO No. 19-2011); Guidelines and Procedures
in the implementation of decisions/orders on administrative cases
involving BIR official/employee (RMO No. 1-2011)

9.

Implementing Rules and Regulations of National Internal Revenue

Code, as amended

10.

BIR Strategy Roadmap

The Bureaus Strategy Roadmap, provided below, shows that the
improvement of the integrity of its officers and employees is clearly
essential to the attainment of the Bureaus goals and the fulfillment of
its mandate. The improved integrity of the revenue personnel directly
leads to: (i) the improvement of the Bureaus assistance, compliance
and enforcement of process, (ii) optimized management of resources,
and (iii) improvement of knowledge management all of which are
conditions necessary to the Bureaus goal of strengthening its good
governance policies, the improvement of taxpayer satisfaction and
compliance, and the attainment of collection targets and sustainable
collection growth.

IV.

ROLES AND RESPONSIBILITIES

A.

Commissioner of Internal Revenue, Deputy Commissioners,

Assistant Commissioners, Regional Directors

As the head of the agency, the Commissioner of Internal Revenue shall

have overall responsibility for the complete and comprehensive implementation
of the Bureau of Internal Revenues Integrity Management Program (IMP).
The Deputy Commissioners shall be responsible for the implementation of
the IMP in their respective Groups.
The Assistant Commissioners shall be responsible for the implementation
of the IMP in their respective Services.
The Regional Directors shall be responsible for the implementation of the
IMP in their respective Regional Offices.

B.

Internal Affairs Service

The Internal Affairs Service shall be responsible for ensuring the strict
accountability of the Bureaus personnel to the IMP through the performance of
its functions relative to the Bureaus internal control, including the following:
1.

Conduct of preliminary fact-finding investigation and prosecution of

administrative cases filed against revenue personnel.

2.

Service of approved formal charges and preventive suspension orders

to the respondents.

3.

Conduct of formal investigation/hearing of administrative charges

formally filed against erring revenue personnel.

4.

Preparation and recommendation of appropriate actions/decisions on

administrative cases heard.

C.

Performance Evaluation Division

The Performance Evaluation Division shall be responsible for measuring,

auditing, and appraising the Bureaus implementation of and compliance with the
IMP through:
1. Conduct of regular, special fiscal, performance and computer audits
based on internal reports and verified denunciations.
2. Review and appraisal of internal controls of existing systems and
procedures.
3. Spot-checks of cash and property accountabilities of all collection,
administrative and accountable officers.

D.

All Heads of Offices

The various national, regional, district, division and section heads of offices
of the Bureau shall be primarily responsible for the faithful implementation of the
IMP in their respective functional and operational areas. They are likewise expected
to exhibit the necessary ethical leadership that would inspire the improved integrity
of their subordinates.

E.

All Revenue Officers and Employees

All revenue officers and employees, as holders of public offices reposed with
public trust, are expected to prove their worthiness to such trust, and thus are
personally responsible and accountable for strict compliance and adherence to the
IMP and all of its policies, orders, and issuances.