Executive Order No. 292 [BOOK IV/Title II/Chapter 4-Bureaus]

CHAPTER 4

Bureaus

SECTION 16. Operations Groups.—The Operations Groups, each of which shall be headed by an Undersecretary, shall consist of the following:

(1) Revenue Operations Group, composed of the following:

(a) Bureau of Internal Revenue;

(b) Bureau of Customs;

(c) Revenue Service;

(d) Legal Service;

(2) Domestic Operations Group, composed of the following:

(a) Bureau of Treasury;

(b) Bureau of Local Government Finance;

(c) Financial and Fiscal Policy and Planning Office;

(3) International Finance Group, composed of the following:

(a) International Finance Policy Office;

(b) International Finance Operations Office.

SECTION 17. Economic Intelligence and Investigation Bureau.—The Economic Intelligence and Investigation Bureau, which shall be headed by and subject to the supervision and control of the Commissioner, who shall in turn be appointed by the President upon the recommendation of the Secretary, shall have the following functions:

(1) Receive, gather and evaluate intelligence reports and information and evidence on the nature, modes and extent of illegal activities affecting the national economy, such as, but not limited to, economic sabotage, smuggling, tax evasion, and dollar-salting, to investigate the same and aid in the prosecution of cases;

(2) Coordinate with external domestic or foreign agencies in monitoring the financial and economic activities of persons or entities, which may adversely affect national financial interest with the goal of regulating, controlling or preventing said activities;

(3) Provide all intelligence units of operating Bureaus or Offices under the Department with the general framework and guidelines for the proper conduct of intelligence and investigation work;

(4) Supervise, monitor and coordinate all the intelligence and investigation operations of the operating Bureaus and Offices under the Department;

(5) Investigate, hear and file, upon clearance by the Secretary, anti-graft and corruption cases against personnel of the Department and its constituent units; and

(6) Perform such other appropriate functions as may be assigned by the Secretary or his Undersecretaries.

SECTION 18. The Bureau of Internal Revenue.—The Bureau of Internal Revenue, which shall be headed by and subject to the supervision and control of the Commissioner of Internal Revenue, who shall be appointed by the President upon the recommendation of the Secretary shall have the following functions:

(1) Assess and collect all taxes, fees and charges and account for all revenues collected;

(2) Exercise duly delegated police powers for the proper performance of its functions and duties;

(3) Prevent and prosecute tax evasions and all other illegal economic activities;

(4) Exercise supervision and control over its constituent and subordinate units; and

(5) Perform such other functions as may be provided by law.

The Commissioner of Internal Revenue, with the approval of the Secretary of Finance, shall draft and prepare the necessary rules and regulations as may be needed to delineate the authority and responsibility of the various groups and services of the Bureau.

SECTION 19. Deputy Commissioners.—The Commissioner shall be assisted by two (2) Deputy Commissioners. Each Deputy Commissioner shall supervise one (1) of the groups defined in Sec. 20 below, to be assigned by the Commissioner.

SECTION 20. Composition of the Bureau of Internal Revenue.—The Bureau of Internal Revenue shall be composed of the following:

(1) Assessment and Collection Group, headed and supervised by a Deputy Commissioner and composed of the following services, each of which shall be headed by a Revenue Chief;

(2) Legal and Internal Administration Group, headed and supervised by a Deputy Commissioner and composed of the following services, each of which shall be headed by a Service Chief.

SECTION 21. Appointment by the President.—The aforementioned Undersecretaries shall be appointed by the President upon the recommendation of the Secretary.

SECTION 22. Management and Technical Staff.—The Commissioner and the two (2) Deputy Commissioners shall each have a Management and Technical Staff to render technical and secretarial support services.

SECTION 23. Bureau of Customs.—The Bureau of Customs which shall be headed and subject to the management and control of the Commissioner of Customs, who shall be appointed by the President upon the recommendation of the Secretary and hereinafter referred to as Commissioner, shall have the following functions:

(1) Collect customs duties, taxes and the corresponding fees, charges and penalties;

(2) Account for all customs revenues collected;

(3) Exercise police authority for the enforcement of tariff and customs laws;

(4) Prevent and suppress smuggling, pilferage and all other economic frauds within all ports of entry;

(5) Supervise and control exports, imports, foreign mails, and the clearance of vessels and aircrafts in all ports of entry;

(6) Administer all legal requirements that are appropriate;

(7) Prevent and prosecute smuggling and other illegal activities in all ports under its jurisdiction;

(8) Exercise supervision and control over its constituent units;

(9) Perform such other functions as may be provided by law.

SECTION 24. Composition.—The Bureau of Customs shall be composed of the following:

(1) Customs Revenue Collection Monitoring Group, headed and supervised by a Deputy Commissioner and composed of Legal, Financial and Collection Services, each of which shall be headed by a service chief;

(2) Customs Assessment and Operations Coordinating Group, headed and supervised by a Deputy Commissioner and composed of the Imports and Assessment and Ports Operations Services, each of which shall be headed by a Service Chief; and

(3) Intelligence and Enforcement Group, headed and supervised by a Deputy Commissioner and composed of the Intelligence and Investigation Service and the Enforcement and Security Service.

SECTION 25. Appointment by President.—The aforementioned Deputy and Assistant Commissioners shall be appointed by the President upon the recommendation of the Commissioner of Customs in keeping with the intent of Executive Order No. 9.

SECTION 26. Definition of Functions.—(1) Customs Revenue Collection Monitoring Group. The Customs Revenue Collection Monitoring Group shall have the following functions:

(a) Maintain an updated accounting for all Customs revenues collected;

(b) Administer legal requirements of the Bureau of Customs to include litigation and prosecution of cases;

(c) Provide the Commissioner of Customs with accurate and timely information and analysis of collection statistics;

(d) Conduct continuing audit of liquidated entries and outstanding bonds; and

(e) Perform such other appropriate functions consistent with the assigned tasks of the group and others which may be given by the Commissioner;

(2) Customs Assessment and Operations Coordinating Group. The Customs Assessment and Operations Coordinating Group shall have the following functions:

(a) Regularly gather and upon approval of the Commissioner, publish values of commodities imported into the Philippines, such values being the bases for the computation of customs duties and other revenues;

(b) Monitor for decision-making purposes the implementation of rules and regulations governing assessment, warehousing and support operations;

(c) Monitor auction and disposal activities together with port/airport operations related activities for decision-making purposes; and

(d) Perform other appropriate functions consistent with the assigned tasks of the Group which may be given by the Commissioner.

(3) Intelligence and Enforcement Group. The Intelligence and Enforcement Group shall have the following functions:

(a) Regularly and consistently gather intelligence information related to customs and economic activities for proper dissemination to the Customs offices concerned;

(b) Conduct internal inquiry and investigation which may serve as the basis for prosecution;

(c) Exercise police authority conferred by the Tariff and Customs Code or other laws which include the enforcement of seizures and forfeitures and the imposition of penalties and fines; and

(d) Perform such other appropriate functions consistent with the assigned tasks of the Group and others which may be given by the Commissioner.

SECTION 27. The Collection Districts.—(1) The Bureau shall have thirteen (13) Collection Districts under the direct control and supervision by the Commissioner. Each Collection District shall have as many subports as necessary to maximize revenue collection and the prevention of smuggling and fraud against customs. Each Collection District shall be headed and supervised by a District Collector while each subport will be headed by a Port Collector. The Collectors shall have the following functions:

(a) Collect duties, taxes, fees, charges, penalties and fines accruing to the Government under the Tariff and Customs Code and related laws;

(b) Exercise police powers conferred to him/her by the Tariff and Customs Code or other laws which include the enforcement of penalties and fines;

(c) Examine goods, assess duties, fees, charges, penalties and fines accruing to the Government under the Tariff and Customs Code and other related laws;

(d) Supervise the entrance and clearance of vessels and aircrafts engaged in foreign commerce;

(e) Supervise and control handling of foreign mails arriving in the Philippines; and

(f) Supervise all import and export cargoes landed and/or stored in piers, airports, terminal facilities, yards and freight stations;

(2) Perform such other appropriate functions consistent with the assigned task of the District/Port Collectors and those which may be given by the Commissioner.

SECTION 28. Management and Technical Staff.—The Commissioner and three (3) Deputy Commissioners, and the Assistant Commissioner shall each have a Management and Technical Staff, which shall be limited to a specific number of personnel as determined by the Secretary, to render technical and secretarial support services.

SECTION 29. Bureau of Treasury.—The Bureau of Treasury, which shall be headed by and subject to the supervision and control of the National Treasurer who shall be appointed by the President upon the recommendation of the Secretary, shall have the following functions:

(1) Act as the principal custodian of all national government funds;

(2) Assist in the formulation of, and execute, policies on financial management, public borrowings and capital market development;

(3) Formulate, in coordination with government agencies concerned, annual projections of revenue needs, cash position and borrowing capacity of the government;

(4) Maintain accounts of the financial transactions of all national secretaries, bureaus, agencies and instrumentalities;

(5) Manage the cash resources of the Government and perform banking functions in relation to receipts and disbursements of national funds;

(6) Manage, control and service public debts from domestic or foreign sources;

(7) Exercise line supervision over its Regional Offices/field units within Department Regional Administrative Coordination Offices; and

(8) Perform such other appropriate functions as may be assigned by the Secretary or Undersecretary for Domestic Operations.

SECTION 30. Composition.—The Bureau of Treasury shall be composed of the following:

(1) Internal Affairs Sub-Sector under the direct supervision and control of an Assistant National Treasurer and composed of the following:

(a) Administrative Service;

(b) Financial and Management Service;

(c) Management Information and Data Systems Service;

(d) Planning and Policy Research Division;

(e) Public Information and Assistance Division; and

(f) Legal Division.

(2) National Government Affairs Sub-Sector under the direct supervision and control of an Assistant National Treasurer and composed of the following:

(a) Public Debt Management Service;

(b) Debt Clearing Service;

(c) National Cash Accounts Service;

(d) Treasury Banking Service;

(e) Operations Planning Service;

(f) Regional Offices which shall have under their supervision all provincial offices and shall be under the direct control and supervision of the National Treasurer.

SECTION 31. Assistance to National Treasurer.—The National Treasurer shall be directly assisted by the:

(1) Management and Technical Staff, which shall perform the functions of rendering technical and secretarial support services;

(2) Intelligence and Investigation Office, which shall perform the following functions:

(a) Monitor, gather and evaluate reports on financial and economic activities of persons or entities, foreign and domestic, which may adversely affect national financial interests;

(b) Perform such other appropriate functions as may be assigned by the National Treasurer.

SECTION 32. Appointment by the President.—The aforementioned two (2) Assistant National Treasurers shall be appointed by the President upon the recommendation of the Secretary.

SECTION 33. Bureau of Local Government Finance.—The Bureau of Local Government Finance, which shall be headed by and subject to the supervision and control of an Executive Director who shall be appointed by the President and upon the recommendation of the Secretary, shall have the following functions:

(1) Assist in the formulation and implementation of policies on local government revenue administration and fund management;

(2) Exercise administrative and technical supervision and coordination over the treasury and assessment operations of local governments;

(3) Develop and promote plans and programs for the improvement of resource management systems, collection enforcement mechanisms, and credit utilization schemes at the local levels;

(4) Provide consultative services and technical assistance to the local governments and the general public on local taxation, real property assessment and other related matters;

(5) Exercise line supervision over its Regional Offices/field units within the Department Regional Administrative Coordination Office and the Local Treasury and Assessment Services; and

(6) Perform such other appropriate functions as may be assigned by the Secretary or Undersecretary for Domestic Operations.

SECTION 34. Composition.—The Bureau of Local Government Finance shall be composed of the following:

(1) Internal Administration Office;

(2) Policy Enforcement and Special Projects Group;

(3) Field Operations Examination Group.

SECTION 35. Assistance to the Executive Director.—The Executive Director shall be directly assisted by the:

(1) Management and Technical Staff, which shall perform the functions of rendering technical and secretarial support services;

(2) Intelligence and Investigation Office, which shall perform the following functions:

(a) Monitor, gather and evaluate reports on financial and economic activities of persons or entities, foreign and domestic, which may adversely affect national financial interests;

(b) Perform such other appropriate functions as may be assigned by the Director.

SECTION 36. Financial and Fiscal Policy Planning.—The Financial and Fiscal Policy and Planning Office, which shall be headed by a Director who shall be appointed by the President upon the recommendation of the Secretary, shall have the following functions:

(1) Coordinate, in consultation with the appropriate government agencies, the formulation of integrated financial and fiscal plans of the national Government and the local governments, consistent with the national development plan;

(2) Monitor and review the implementation of such financial and fiscal plans in relation to recent developments in the economy;

(3) Coordinate with other government agencies involved in financial, fiscal and economic planning and policy formulation;

(4) Undertake special studies and research projects on financial and fiscal policies;

(5) Coordinate the formulation and assessment of Department policies affecting domestic finance operations with the different bureaus and offices of the Department; and

(6) Perform such other appropriate functions as may be assigned by the Secretary, the Undersecretary for Domestic Operations or the Assistant Secretary directly assisting the Undersecretary for Domestic Operations.

SECTION 37. International Finance Policy Office.—The International Finance Policy Office, headed by a Director who shall be appointed by the President upon recommendation of the Secretary, shall have the following functions:

(1) Monitor and analyze international monetary, financial and trade developments and their implications for the Philippine economy and evolve proposals for appropriate response to said events;

(2) Provide inputs into the formulation of fiscal, monetary, financial, foreign trade and exchange rate policies as well as budgetary and balance of payments programming in line with domestic economic goals and the external financial and trade environment;

(3) Formulate and monitor a foreign financing program on the basis of domestic requirements and trends in development assistance and other capital flows;

(4) Interact with multilateral, regional and other international organizations and formulate in coordination with appropriate agencies Philippine positions on institutional and policy issues taken up in these bodies;

(5) Coordinate with other appropriate secretaries and government agencies in areas concerning international finance and foreign trade; and

(6) Perform such other appropriate functions as may be assigned by the Secretary or Undersecretary for International Finance.

SECTION 38. International Finance Operations Office.—The International Finance Operations Office, headed by a Director, shall have the following functions:

(1) Assist in the formulation of policies and guidelines for foreign borrowings including provisions of government guarantees and monitor compliance with these policies;

(2) Provide support work for international financial negotiations and participate in such negotiations with multilateral financial institutions, bilateral creditors and donors and commercial creditors. This includes negotiations for new assistance (grants and loans) as well as for debt rescheduling;

(3) Monitor implementation of projects funded by foreign assistance and credits, utilization of such external resources and compliance with commitments as well as debt repayment obligations;

(4) Assist in the structuring and conduct of international conferences and meetings of the Department’s officers (the term “officer” as used in this Executive Order is intended to be within the meaning of the term “official” as used in the Freedom Constitution) with foreign dignitaries or organizations; and

(5) Perform such other appropriate functions as may be assigned by the Secretary or Undersecretary for International Finance.

SECTION 39. Administrative Staff.—The Undersecretary for International Finance shall be directly assisted by a Finance Attache Division and Administrative Staff.

Executive Order No. 292
ADMINISTRATIVE CODE OF 1987