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Executive Order No. 83 (1993)
the effective implementation of said law necessitates the creation of a unit within the Bureau specifically tasked to facilitate such monitoring, thus, ensuring immediate follow up of the collection of overdue accounts of said taxpayers and to statistically analyze the patterns of internal revenue tax payments of these taxpayers for purposes of further developing criteria for selective audit; and
Section 1.
A Large Taxpayers Division is hereby created in the Bureau of Internal Revenue. - It shall be composed of a Chief, an Assistant Chief and a sufficient number of personnel who shall perform assigned functions.
Section 2.
Staffing Patterns. — The Large Taxpayers Division shall have the following staffing pattern:
No of Positions
Position Title
Salary Grade
1
Chief Revenue Office IV
24
1
Chief Revenue Officer III
22
2
Revenue Officer IV
19
2
Revenue Officer III
16
7
Revenue Officer II
13
1
Statistician I
11
1
Economist I
11
2
Computer Operator II
9
1
Stenographer II
6
2
Clerk
4
1
Driver I
3
1
Messenger
2
__ 22 ==
Section 3.
Functions. — The Large Taxpayers Division shall have the following functions:
(a) Monitor closely the compliance of Lts with filing and payment requirements;
(b) Maintain a system of recording tax data that will provide basic information on non-filers and filers among the LTs and other related information;
(c) Undertake necessary follow-ups to ensure immediate compliance by LTs identified as delayed filers and/or non-filers;
(d) Consolidate, tabulate and analyze tax data on LTs and submit management reports on their revenue contribution in proportion to total revenue;
(e) Refers LTs who are delinquent in complying with filing and/or payment requirements to the proper office for appropriate action; and
(f) Recommend to the Commissioner of Internal Revenue any modification of the criteria for determining a Large Taxpayer.
Section 4.
Funding. — The funds necessary for the initial implementation of this Order shall be charged against the Contingent Fund authorized under Republic Act No. 7645, also known as the 1993 General Appropriations Act. Thereafter, such sums as may be needed for the continued implementation of this Order shall be included in the annual General Appropriations Act.
Section 5.
Repealing Clause. — All prior instructions, orders and other existing executive issuances or portions thereof inconsistent with the provisions of this Order are hereby amended or modified accordingly.
Section 6.
Effectivity. — This Order shall take effect upon its approval. 1aшphi1
DONE in the City of Manila, this 24th day of April in the year of Our Lord, Nineteen Hundred and Ninety-Three.
(Sgd.) FIDEL V. RAMOS President of the Philippines
By the President:
(Sgd.) ANTONIO T. CARPIO Chief Presidential Legal Counsel