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. Kim Henares has been its Commissioner since the start Aquino Administration.

1. Bureau of Internal Revenue (BIR)
 Vision
“The bureau of Internal Revenue is an institution of service excellence, a partner in
nation-building, manned by globally competitive professionals with integrity and
patriotism.”
 Mission
“The Bureau of Internal Revenue is committed to collect taxes for nation-building
through excellent, efficient and transparent service, just and fair enforcement of
tax laws, uplifting the life of every Filipino.”
 Duties and Function
1. Assessment and collection of all national revenue taxes, fese and charges;
2. Enforcement of all forfeitures, penalties, and fines on internal revenue taxes,
fees and charges;
3. Execution of judgments in all cases decided in its favor by the Court of Tax
Appeals and the ordinary courts; and
4. Give effect and administer the supervisory and police powers conferred to it by
the Tax Code and other laws. (Sec. 2, NIRC)
 Key Personalities
Kim S. Jacinto-Henares
Commissioner of Internal Revenue
Room 511, BIR National Office Building,
BIR Road, Diliman, Quezon City
kim.jacinto-henares@bir.gov.ph
922-3293/981-7121/981-7124
Lilia C. Guillermo
Deputy Commissioner
Information Systems Group
Room 409, National Office Building,
BIR Road, Diliman, Quezon City
lilia.guillermo@bir.gov.ph
922-4817/924-7309
Estela V. Sales
Deputy Commissioner
Legal and Inspection Group
Room 504, National Office Building,
BIR Road, Diliman, Quezon City
estela.sales@bir.gov.ph
925-5274/928-0480

2. Assistant Commissioners
Name Position Designation Office
Nestor S. Valeroso Director II OIC-Assistant Commissioner Large Taxpayers Service
Leonor S. Villalon-Rogers ASCOMIR Assistant Commissioner Planning & Management
Service
James H. Roldan ASCOMIR Assistant Commissioner Enforcement & Advocacy
Service
Erlinda A. Simple ASCOMIR Assistant Commissioner Assessment Service
Elvira R. Vera ASCOMIR Assistant Commissioner Collection Service
Marilou L. Del Rosario Director II OIC-Assistant Commissioner
Marissa O. Cabreros Director III Assistant Commissioner Legal Service
Claro B. Ortiz Director II OIC-Assistant Commissioner Internal Affairs Service
Ma. Rosario Charo E. Curiba ASCOMIR Assistant Commissioner Information Systems
Development &
Nelson M. Aspe
Deputy Commissioner
Operations Group
Room 404, National Office
Building,
BIR Road, Diliman, Quezon City
nelson.aspe@bir.gov.ph
924-3242/926-5425
Celia C. King
Deputy Commissioner
Resource Management Group
Room 409, National Office Building,
BIR Road, Diliman, Quezon City
celia.king@bir.gov.ph
928-7946/928-5833

3. Operations Service
Carolyn Ann C. Reyes Director II OIC-Assistant Commissioner Information Systems
Project Management
Service
Margaret Mary C. Lauron Director III Assistant Commissioner Human Resource
Development Service
Zenaida B. Chang ASCOMIR Assistant Commissioner Finance Service
Gealdina E. Reyes Director III Assistant Commissioner Administrative Service
Marietta U. Lorenzo Director III Assistant Commissioner Project Management &
Implementation Service
Head Revenue Executive Assistants (HREA)
Name Position Designation Office
Planning &
Management
Service
Teresita M. Angeles Director II HREA Large Taxpayers
Service -Excise LTs
Olivia O. Lao Director II HREA Large Taxpayers
Service -Regular
LTs
Magdalena A. Ancheta Chief Revenue Officer IV OIC-HREA Large Taxpayers
Service -Programs &
Compliance Group
Felix Paul R. Velasco III Attorney V OIC-HREA Enforcement &
Advocacy Service
Erlinda SD. Pantanilla Chief Revenue Officer IV OIC-HREA Assessment Service
Noe C. Balbedina Chief Revenue Officer IV OIC-HREA Collection Service
Client Support
Service
Larry M. Barcelo Director II HREA Legal Service
Efren D. Martinez Attorney V OIC-HREA Internal Affairs
Service
Jaime M. Zabala Director I HREA Information
Systems
Development &
Operations Service
Lilibeth B. Maranan Information Technology Officer III OIC-HREA Information
Systems Project

4. Management
Service
Human Resource
Development
Service
Lucita P. Oandasan Director II HREA Finance Service
Myrna E. Sobremonte Acting Director II HREA Administrative
Service
 Legal Basis of BIR
REPUBLIC ACT NO. 8424
TAX REFORM ACT OF 1997
AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND
FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in Congress
assembled:
SECTION 1. Short Title - This Act shall be cited as the "Tax Reform Act of 1997".
SECTION 2. State Policy – It is hereby declared the policy of the State to promote
sustainable economic growth through the rationalization of the Philippine internal revenue
tax system, including tax administration; to provide, as much as possible, an equitable
relief to a greater number of taxpayers in order to improve levels of disposable income
and increase economic activity; and to create a robust environment for business to enable
firms to compete better in the regional as well as the global market, at the same time that
the State ensures that Government is able to provide for the needs of those under its
jurisdiction and care.
SECTION 3. Presidential Decree No. 1158, as amended by, among others, Presidential
Decree No. 1994 and Executive Order No. 273, otherwise known as the National Internal
Revenue Code, is hereby further amended.

5. NATIONAL INTERNAL REVENUE CODE OF 1997 AND ITS AMENDMENTS
R.A.
No.
TITLE Date of Approval Date of Effectivity
R.A.
8424
The National Internal Revenue Code of 1997 December 11, 1997 January 1, 1998
R.A.
8761
An Act Imposing The Value-Added Tax on
Certain Services Beginning January 1, 2001,
Amending for the Purpose Section 5 of R.A.
No. 8424 and for Other Purposes.
February 15, 2000 January 1, 2001
R.A.
9010
An Act To Further Defer The Imposition Of
The Value-Added Tax On Certain Services,
Amending For The Purpose Section 5 of R.A.
No. 8424, As Amended by R.A. No. 8761.
February 27, 2001 January 1, 2003
R.A.
9224
An Act Rationalizing the Excise Tax on
Automobiles, Amending for the Purpose the
National Internal Revenue Code of 1997, and
for Other Purposes.
August 29, 2003 October 4, 2003 (published
on September 18, 2003)
R.A.
9238
An Act Amending Certain Sections of the
National Internal Revenue Code of 1997, as
Amended, by Excluding Several Services from
the Coverage of the Value-added Tax and Re-
imposing the Gross Receipts Tax on Banks and
Non-bank Financial Intermediaries Performing
Quasi-Banking Functions and Other Non-Bank
Financial Intermediaries Beginning January 1,
2004.
Lapsed into law on Feb.
5, 2004 without the
signature of the
President in accordance
with Article VI, Section
27(1) of the
Constitution.
January 1, 2004
R.A.
9243
An Act Rationalizing the Provisions on the
Documentary Stamp Tax of The National
Internal Revenue Code of 1997, as Amended,
and for Other Purposes.
February 17, 2004 March 20, 2004
R.A.
9294
An Act Restoring the Tax Exemption of
Offshore Banking Units (OBUs) and Foreign
Currency Deposit Units (FCDUs), Amending for
the Purpose Section 27(D)(3) and Section 28,
Paragraphs (A)(4) and (A)(7)(b) of the
National Internal Revenue Code, as Amended.
Approved by the
President on April 28,
2004
May 21, 2004

6. R.A.
9334
An Act Increasing the Excise Tax Rates
Imposed on Alcohol and Tobacco Products,
Amending for the Purpose Sections 131, 141,
142, 143, 144, 145 and 288 of the National
Internal Revenue Code of 1997, as Amended.
December 31, 2004 January 1, 2005
R.A.
9337
An Act Amending Sections 27, 28, 34, 106,
107, 108, 109, 110, 111, 112, 113, 114, 116, 117,
119, 121, 148, 151, 236, 237 and 288 of the
National Internal Revenue Code of 1997, as
Amended, and for Other Purposes.
Approved on May 24,
2005.
It’s effectively clause
provides that it shall take
effect July 1, 2005 but due
to a TRO filed by some
taxpayers. The law finally
took effect November 1,
2005 when the TRO was
finally lifted by the
Supreme Court
R.A.
9361
An Act Amending Section 110(B) of the
National Internal Revenue Code of 1997, as
Amended, and for Other Purposes.
Approved on November
21, 2006
December 13, 2006
(published on November 28,
2006)
R.A.
9504
An Act Amending Sections 22, 24, 34, 35, 51
and 79 of Republic Act No. 8424, As
Amended, Otherwise Known as the National
Internal Revenue Code of 1997.
Approved on June 17,
2008 and took effect on
July 6, 2008.
July 6, 2008
R.A.
10001
Publishing the full text of Republic Act No.
10001 entitled "An Act Reducing Taxes on Life
Insurance Policies, Amending for this Sections
123 and 183 of the National Internal Revenue
Code of 1997, as Amended."
Approved February 23,
2010
R.A.
10021
An Act to Allow the Exchange of Information
By The Bureau of Internal Revenue On Tax
Matters Pursuant to Internationally-Agreed
Tax Standards, Amending Section 6(F), and
270 Of The National Internal Revenue Code,
As Amended and For Other Purposes.
Approved March 8, 2010
R.A.
10026
An Act Granting Income Tax Exemption To
Local Water Districts by Amending Section 27
(C) of the National Internal Revenue Code of
1997 As Amended, and Adding Section 289-A
To The Code For the Purposes.
Lapsed into law on March
11, 2010 without the
signature of the
President, in accordance
with Article VI, Section
27 (1) of the
Constitution.)