Negros BIR’s Oplan Kandado in full swing
BACOLOD CITY — With the government setting the revenue target of the country for the second half of the year at P657.79 billion, the Bureau of Internal of Revenue here is intensifying its efforts in its revenue generation measures.
While taxpayer education and tax information campaigns have done much to increase taxpayer awareness, the role of enforcement in enhancing revenues and promoting greater voluntary compliance is of equal significance in effective tax administration.
Oplan Kandado was launched by the bureau as an initiative to intensify certain aspects of its enforcement operations, involving the strengthening of its imposition of prescribed administrative sanctions for non-compliance with such essential requirements as: the issuance of receipts, filing of returns, declaration of taxable transactions, taxpayer registration, and paying the correct amount of taxes as mandated by the norms/standards of their particular industry or line of business.
Revenue Memorandum Order No. 3-2009 was issued to amend and consolidate the policies, guidelines and procedures in the conduct of surveillance and stock-taking activities, and the implementation of the administrative sanction of suspension and temporary closure of business as provided in several revenue memorandum orders issued in the previous years. It provides for the immediate imposition of penalties for offenses committed in order to deter further commission thereof, and maximize the degree of voluntary tax compliance, thereby increasing revenue collections.
BIR Regional Director Jose N. Tan and Assistant Regional Director Aynie E. Mandajoyan with the revenue district officers manning the 4 revenue districts of the Bureau of Internal Revenue, Revenue Region No. 12, covering the provinces of Negros Occidental, Negros Oriental, and Siquijor, are currently conducting tax mapping operations and surveillance activities in their respective areas to increase tax awareness, enhance revenues and promote greater voluntary compliance by taxpayers as mandated by law.
The National Internal Revenue Code (NIRC) empowers the Commissioner of Internal Revenue or his authorized representative to suspend the business operations and temporarily close the business establishment of any person for any of the following violations—failure to issue receipts or invoices, failure to file a VAT return, failure to register, understatement of taxable sales or receipts by 30% or more of his correct taxable sales or receipts for the taxable quarter. (BIR/PIA/EAD)