BIR Case Study

Bureau of Internal
Revenue Policy Analysis

I n c o m e Ta x R e t u r n s
Procedures
Bureau of Internal Revenue
Accounting Department
Existing Policy
Existing Policy
BIR – Accounting Department
1. Every week, a BIR personnel of the

accounting department will take receipts
from different banks.
2. The collected receipts will be turned over to
the office and a rechecking or "double check"
process will be conducted to ascertain
whether there are material, clerical, or typing
errors.
Add a footer 4
Existing Policy
3. The collected receipts from authorized bank

agents will be delivered to the BIR specifically
the Accounting Department, it will be sorted
out by the employees of the department,
afterwards , it will be compiled according to
the type of forms, for example BIR Form
1702RT from 1702EX and 1702MX.
Add a footer 5
Existing Policy
4. When it comes to the sorting process, there

are multiple parties involve, one would be
concerned with the "double checking"
process, another would be sorting copies,
and another would encode data into the BIR
electronic database, and another will transfer
the documents to the data processing
division.
Add a footer 6
Existing Policy
S U P P O R T I N G I N F O R M AT I O N
• However, some of the documents are somewhat lost in
the process, due to numerous persons involved in the
process which leads to misplacement of the said forms.
• The employees regards the Income Tax Returns
Procedures as somewhat a minor task, so they instead
do their day-to-day usual tasks like, dealing with walk-in
clients, inquiries, complaints, reports, which require
immediate action.
• Since the process requires an extensive manpower, they
turn to the Assessment Department for an outsourcing
help for the Income Tax Returns Procedures, making the
process more expansive, complex and complicated.
Add a footer 7
Revision of Existing Policy
Existing Policy
Revision
1. Separation of duties with those who handle the

ITR procedures, and those who engaged in the
day-to-day activities of the Bureau.
2. Mitigation of the persons who handle the ITR
procedures to decrease the complexity of the
process
3. The Accounting Department should stop their
outsourcing of manpower from the Assessment
Department
Add a footer 9
Justification and Solution
FR
Existing Policy
Separation of duties with those who handle the ITR procedures, and
those who engaged in the day-to-day activities of the Bureau.
• With the existence of the new separation of duties policy, the workers
are able to be more productive and efficient on specific tasks, especially
the ITR Process. Transparency of accountability and responsibility is
better. Because the responsibility is not anymore shared by different
individuals, but vested upon a single, specific person who will do nothing
but to do the ITR Process. Making the process much more clear and
feasible, reducing it's complexity and the time required.
Add a footer 11
FR
Existing Policy
Mitigation of the persons who handle the ITR procedures to decrease

the complexity of the process
• Here, the job completion is much more feasible, since there is a single
person motivated to finish the job, than numerous persons who isn't
committed much to the completion of the task. And with the reduction
of personnel involved, they can be designated to the day-to-day
activities or who will handle the ITR procedures with less interruption. It
makes it more attainable.
Add a footer 12
FR
Existing Policy
The Accounting Department should stop their outsourcing of

manpower from the Assessment Department
• As a solution to the deficiency of manpower, it is better to assign
employees from the same department to lessen miscommunication
among employees and misplacement of documents.
Add a footer 13
FR
Existing Policy
Advantages
• Work is much more centered and focused
• Lessening of miscommunication and misplacements
• More work done in less time spent
• Task is much more described
Disadvantages
• Monopolization of work
• Manpower is still limited
Add a footer 14
People/Factors Involved
Existing Policy
• Department Head Authority

- They are the ones in charge of the Department,
giving out tasks, instructions, and implementation
of policies, rules and regulations. It is also the key
factor in imposing the policies and sanctions for
neglecting of duties.
Add a footer 16
Existing Policy
• Employees
- Employees are well involved since the process are
made to help them do the task more smoothly. The
knowledge and skills of the employees are a
primary factor in being productive.
Add a footer 17
Existing Policy
• Clients/Taxpayers
- Clients and Taxpayers are day-to-day transactions,
some taxpayers requires lengthy interactions due to
inquiries and complaints. They are factors affecting
the policies implementation. It delays the task.
Add a footer 18
Existing Policy
• Work Culture/ Work Environment

- If the environment and the work culture isn't
productive, in which there is a showcasing of weak
authority or support from the higher ups, then the
task won't be feasible.
Add a footer 19
Thank You.

BIR Case Study

Uploaded by

Copyright:

Available Formats

BIR Case Study

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

BIR Case Study

Uploaded by

Copyright:

Available Formats

Bureau of Internal

Revenue Policy Analysis

1. Every week, a BIR personnel of the

3. The collected receipts from authorized bank

4. When it comes to the sorting process, there

1. Separation of duties with those who handle the

Mitigation of the persons who handle the ITR procedures to decrease

The Accounting Department should stop their outsourcing of

• Department Head Authority

• Work Culture/ Work Environment

You might also like