Bureau of Internal Revenue (Philippines)
Encyclopedia
The Bureau of Internal Revenue (BIR) (Filipino: Kawanihan ng Rentas Internas) is an attached agency of Department of Finance
. BIR collects more than one-half of the total revenues of the government.
with only 69 officials and employees, the Bureau of Internal Revenue has remarkably grown through the years. JNO 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 Bibiano L. Meer, 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.
Department of Finance (Philippines)
The Philippines' Department of Finance is the executive department of the Philippine government responsible for the formulation, institutionalization and administration of fiscal policies, management of the financial resources of the government, supervision of the revenue operations of all local...
. BIR collects more than one-half of the total revenues of the government.
Functions
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 and administer supervisory and police powers conferred to it by the National Internal Revenue Code and special laws.
History
Created on August 1, 1904 by Act No. 1189 of the Philippine CommissionPhilippine Commission
The Philippine Commission was a body appointed by the President of the United States to exercise legislative and limited executive powers in the Philippines. It was first appointed by President William McKinley in 1901. Beginning in 1907, it acted as the upper house of a bicameral Philippine...
with only 69 officials and employees, the Bureau of Internal Revenue has remarkably grown through the years. JNO 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 Bibiano L. Meer, 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
Commissioner
Commissioner is in principle the title given to a member of a commission or to an individual who has been given a commission ....
.
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.