Tax Administration Reforms

Before even attempting to introduce structural reforms into the country's tax system, administrative reforms must be given priority. Numerous reform measures are being lined up to improve tax administration. These measures include the following:

1.  Establishing a tax registry comprehending all taxpayers;

2.  Using comprehensive third-party data to determine the potential tax base;

3.  Maintaining a transparent and productive tax audit program;

4.  Fully staffing the BIR and BOC with competent and adequately trained personnel;

5.  Formulating transparent and consistent tax rulings;

6.  Revitalizing the RATE, RATS and RIPS programs of government;

7.  Establishing appropriate performance standards and evaluation; and

8.  Instituting a more effective system of rewards and penalties under the Lateral Attrition Law backed up by performance standards.