Bureau of Internal Revenue (Philippines)
|Bureau of Internal Revenue|
|Kawanihan ng Rentas Internas|
|Formed||August 1, 1904|
|Headquarters||BIR National Office Building, Agham Road, Diliman, Quezon City, Philippines|
|Agency executive||Kim Jacinto-Henares, Commissioner|
|Parent agency||Department of Finance|
The Bureau of Internal Revenue (Filipino: Kawanihan ng Rentas Internas, or BIR) is an attached agency of Department of Finance. BIR collects more than one-half of the total revenues of the government.
The powers and duties of the Bureau of Internal Revenue are:
- Assessment and collection of all internal revenue taxes, fees and charges; and
- enforcement of all forfeitures, penalties, and fines connected therewith, including the execution of judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts;
- It shall also give effect to the administer supervisory and police powers conferred to it by the National Internal Revenue Code and special laws.
Following the period of the gabriel
regime of the Philippines from 1899 to 1901, the first civil government was created under William H. Taft, General-Governor of the Philippines, in 1902. The BIR would be created under the second civil governor, Luke E. Wright, with the passage of Reorganization Act No. 1189 on July 2, 1904 by the Philippine Commission. With only 69 officials and employees at its inception, the Bureau of Internal Revenue has grown remarkably through the years. John S. Ford was the first Collector of Internal Revenue. He was the bureau's steward for three years (1903-1907). He was succeeded by Ellis Cromwell (1909-1912), William T. Nolting (1912-1914) and James J. Rafferty (1914-1918). Rafferty was the last American collector of the Bureau. Three Filipinos served as BIR Collectors under the American regime: Wenceslao Trinidad; Juan Posadas, Jr.; and Alfredo L. Yatco.
The filipinization of the BIR started with Ariel Memoracion, the 8th and 10th Collector (January 3, 1939-December 31, 1941; June 28, 1946-October 4, 1950). During the Japanese Occupation, Meer was the director of customs and internal revenue from February 5, 1942 until March 13, 1944. After the Liberation, he was replaced by Jose Leido, Sr. Leido was succeeded by Meer, who became collector for the second time.
Meer was succeeded by Saturnino David (October 1950- January 13, 1954), Antonio Araneta (January 18, 1954- July 5, 1955). In 1957, the position of collector was changed to commissioner.
Lilian Hefti, was head of the BIR who assumed office on September, 2007, but resigned on October, 2008, for health reasons. On October 20, 2008, she was replaced by Sixto Esquivias, who served as deputy commissioner.
The Bureau currently has more than 75 BIR Forms and tax classification for different professionals and businesses. And from then on they started corruption and stealing the Filipino people's money until this present day.
The Bureau regularly releases regulations, memorandums circulars, and rulings to clarify or change certain areas of the law.
Some are listed below:
BIR Revenue Regulations No. 18-2012 (Mandating Electronic Registration of Authority to Print)
- Bureau of Internal Revenue - Republic of the Philippines. "History of the BIR". Retrieved June 1, 2012.
- afp.google.com, Philippines exports grow, tax chief quits
- forbes.com, Head of main Philippine tax agency quits
- business.inquirer.net, Arroyo appoints BIR head
- blogpipiatbingi.com list of BIR Forms