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REPLTBLIC OF THE PIIILIPPNES l!G'i. ,-ii:i-[.i''jj'i

BT1REAU GF rr\TERhiAL REyENUE &l',ilf il i eiJi?, +
.Tulv 11 .2A17


SUBJECT : Frescribing Policies and Procedures in Monitoring Compliance
of Top Taxpayers in Revenue Regions

TO AII Internal Revenue Officers and Others Concernecl


This Order is issued to:
A. Establish a system to rronitor and improve compliance of top taxpal,ers in the
Revenue Regions u,itl-r filing of iirternal revenue tax retlirns ar-rd pay,nrents/rentittances
and other cornpliallce requirements;
B. Define the scope and coverage of the initial implementation of sucir nronitorir-rg
system in terms of taxpayers and Revenue Regions coverecl; and
C. Create and actirrate regional teams u,ho shall anal.vse taxpavers' cor:rpliance anci
1'ecommend measures to be implemented b), coucerued R.evenue District Offices
(RDOs), including nronitoring of perfbrmance of coucerned offices as regards the
impietnentation of compliartce inrpror,enrent procedures tor tireir identified tolt


Forpurposes of the initial inrplementation of this Ordel tlie follorving shali be coreied:

The ii,velve (12) Revenue i{egious'which contribute the liu'gcst share in the total Bi}{
coilection slrali cor-niri'ise the offices r,r'hich shall adopt the prescribed nror-iitoring
procedures, to ri it:
i. Revenue Region No. 1 - Calasiao. Pangasinan
2. Revenue Region No. 4 - San Fernando, Parlpai"tlta
3. Revenue Region No. 5 - Caioocan Citv
4. F,.:venue ltegion l-'o. 6 l1anila
5. jr, ,'cnrlc ftegicir lio. J -' t , iezoir '.;:.;
6. llct'cti, i,, P,cgic,i^r ,'.1o. 8 - ', iakati t'iL;'
7 . Revenuc I.'"egion ,'.io. 9r\ - CaBa\'iiRr.r
f . i..i'\cnue I{egion N,r. i-i:r(Jrr,\1ar.
f . ij..,,:nlie Regiolr i{o. 12 . ,.icgIo:, ;''i-ti^r,-1 R,:gitttt
10. i(ercri, - i]-i:iriori . ,,". 13 - '..lr:btr C'it-i,
1I Ir.,,'.,,-,,., r.t.,,.;,,,. 1"
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the Conit-t-rissioncr-Lri'Internal I{er. B.:trt Agi'i. ' '.'f]'i-. IV....1t -50L..'r fi 1 P.ocal Government Ljnits (-.c r"iot L. L.- l'lteria'f-ot'l. N(r r'l J010.enll(' as surcit sital.".ei. Based on analysis of tax compliance.'cnlre Il.p{ F. State Llnivelsities and Colleges (SUCs).: t1.r L. J* . lil.. and 4. A Regional Monitoring 'feam. 3.\4ecliurir T'axltavers segnteltt of ihc Ritreau. l-. and 7 . lJndertake Profiling of taxpayers by sectoriindustry for Benchmarking: 3. 5.'tr.i'tlte iibrjr.ELIEF.J . Naironal Goireriiiii... l. Submit monthly status reports to the National Moititoring Team B. if available: 4.:r:ic)ns \r. aud provide specific guiclelines on the operations of the re.t.-:'? Commissioner of Internal Revenue l-..: jir:r.rri 0 08 4I 5 .tie s (NG:\s): :-.'-'l _i- . bnt har... Monitor tar coirrpiiance and analyze drastic changes in the nronthly tar payments of tarpayers. l-he'i i.enue Regulai. 2. A National Monitoring Team shall be created to oversee the perfbrmance of Regional Monitoring Teams. Act on pre-processed data (R. ni)ri-i:rrliviclual taxltaYers i. Analyze tax compliance report card.r ins: I . shall be created and perfbrm the following I-nnctions: 1. 6. TRS and BIR-BOC).. Goi.ccn notified h:.. undertake a national analysis of taxpayer cornpliance..hIONITORING TIIAMS A.. I{ATIOI{AL AND RE.r-l !l ..lr 5211s1-t. C..i-'consiclg'ed.rvhich sliall be dircctli' under the supervisior-r ot' tirc Regional Directot'. 5:0b . their respective Regional Of'fices shall comprise the .'r'Il. III.: !.r. EFFECTIVITY: This Order shall take effect immediately. --zlF^+q"'ry CAESAR DULAY R. Provide inpr-rts to be used in fbnlulating strategies to maximize taxpaver compliance.arge'i-ii. C.ernment Ownetl aird Controllecl Corporations (GOCCs).GIONAH. The National and Regionai Monitoring Teams shall be created througir the issuance of a Revenlre Special Order.i1. recomrnend the conduct ol audit and investigation of taxpayers by the coltcerlled RDOs.Us). excei-)i rite firll:.eionai teams.l 1. Said toll taxltayel's who shall be monitcirecl [r).