XI. DEPARTMENT OF FINANCE C. BUREAU OF INTERNAL REVENUE Appropriations and Obligations ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ (In Thousand Pesos) Description 2003 2004 2005 ŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ New General Appropriations 3,466,679 3,466,676 3,641,778 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ General Fund 3,466,676 3,641,778 R.A. No. 9206 2,300,281 R.A. 9162 As Reenacted 1,166,398 Automatic Appropriations 731,296 944,067 940,524 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Tax Refunds 536,250 732,000 732,000 Grant Proceeds 3,306 Retirement and Life Insurance Premiums 191,740 212,067 208,524 Continuing Appropriations 227,002 1,248,367 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Unreleased Appropriation for MOOE R.A. No. 9162 10,000 R.A. No. 9206 10,000 Unobligated Releases for Capital Outlays R.A. No. 9162 111,070 R.A. No. 9206 114,714 Unobligated Releases for MOOE R.A. No. 9162 105,932 R.A. No. 9206 1,123,653 Budgetary Adjustment(s) 693,082 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Transfer(s) to: Overall Savings ( 110,719) Transfer(s) from: E-Government Fund 678,512 Miscellaneous Personnel Benefits Fund 70,790 Pension and Gratuity Fund 54,499 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Total Available Appropriations 5,118,059 5,659,110 4,582,302 Unused Appropriations ( 1,548,308) ( 1,248,367) ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Unreleased Appropriation ( 10,000) ( 10,000) Unobligated Allotment ( 1,538,308) ( 1,238,367) ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ TOTAL OBLIGATIONS 3,569,751 4,410,743 4,582,302 =============== =============== =============== Proposed New Appropriations Language ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ For general administration and support, support to operations, and operations, including locally-funded project, as indicated hereunder..........................................................................................P 3,641,778,000 =============== New Appropriations, by Program/Project ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Current Operating Expenditures ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Maintenance and Other Personal Operating Capital Services Expenses Outlays Total ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ A. PROGRAMS I. General Administration and Support a. General Administration and Support Services P 287,413,000 P 195,656,000 P 29,694,000 P 512,763,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Sub-total, General Administration and Support 287,413,000 195,656,000 29,694,000 512,763,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ II. Support to Operations a. Planning and Policy Formulation 10,443,000 3,877,000 14,320,000 b. Program/Project Coordination, Monitoring and Evaluation 104,546,000 13,682,000 118,228,000 c. Public Information Services 4,944,000 19,234,000 24,178,000 d. Statistical Services 4,775,000 971,000 5,746,000 e. Information Systems Development and Maintenance 106,522,000 30,992,000 137,514,000 f. Legal Services 26,059,000 5,052,000 31,111,000 g. Intelligence/Confidential Activities 5,000,000 5,000,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Sub-total, Support to Operations 257,289,000 78,808,000 336,097,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ III. Operations a. Enforcement of Internal Revenue Laws 1,660,392,000 267,986,000 1,928,378,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Sub-total, Operations 1,660,392,000 267,986,000 1,928,378,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Total, Programs 2,205,094,000 542,450,000 29,694,000 2,777,238,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ B. PROJECT(s) I. Locally-Funded Project(s) a. Tax Administration Computerization Project 864,315,000 225,000 864,540,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Sub-total, Locally-Funded Project(s) 864,315,000 225,000 864,540,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Total, Projects 864,315,000 225,000 864,540,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ TOTAL NEW APPROPRIATIONS P 2,205,094,000 P 1,406,765,000 P 29,919,000 P 3,641,778,000 =============== =============== =============== =============== Special Provision(s) ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ 1. Refund of Taxes. An amount not to exceed Seven Hundred Thirty Two Million Pesos (P732,000,000) for the refund of excess or erroneous collection of Value Added Tax and other internal revenue taxes shall be deemed automatically appropriated and shall be charged against the current year's collection, subject to prior verification of the COA. For this purpose, the report on revenue collection from the BIR shall be reduced by the amount of refunds made during the year. Report of utilization shall be submitted to the House Committee on Appropriations and the Senate Committee on Finance, copy furnished the DBM. 2. Use of Income. Out of the amounts appropriated for MOOE, Fifty Million Pesos (P50,000,000) shall be sourced from the income generated from fines and penalties imposed for violations related to the printing and issuance of receipts and invoices and other violations of the National Internal Revenue Code (NIRC): PROVIDED, That such amount shall be used to fund the requirements of the Tax Lottery System Program, subject to the submission of a Special Budget pursuant to Section 35, Chapter 5, Book VI of E.O. No. 292. 3. Informer's Reward. Pursuant to R.A. No. 8424, ten percent (10%) of the revenues, surcharges or fees recovered and/or fines or penalties imposed for violations of the NIRC or One Million Pesos (P1,000,000) per case, whichever is lower, shall be recorded as trust receipts by the BIR and deposited with the National Treasury. Such amount may be released and used for the payment of informer's reward to persons instrumental in the discovery of such violations. 4. Appropriations for Programs and Specific Activities. The amounts appropriated herein for the programs of the agency shall be used specifically for the following activities in the indicated amounts and conditions: Programs and Activities ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Current Operating Expenditures ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Maintenance and Other Personal Operating Capital Services Expenses Outlays Total ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ I. General Administration and Support a. General Administration and Support Services P 287,413,000 P 195,656,000 P 29,694,000 P 512,763,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ 1. Central Office 99,088,000 140,412,000 29,694,000 269,194,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ a. Management and supervision 73,131,000 126,719,000 29,694,000 229,544,000 b. Staff HRD 25,957,000 13,693,000 39,650,000 2. Regional Offices 188,325,000 55,244,000 243,569,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ a. General management and supervision 188,325,000 55,244,000 243,569,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ 1. Revenue Region 1 8,539,000 1,950,000 10,489,000 2. Revenue Region 2 - Cordillera Administrative Region 8,504,000 1,255,000 9,759,000 3. Revenue Region 3 5,649,000 1,731,000 7,380,000 4. Revenue Region 4 9,123,000 2,260,000 11,383,000 5. Revenue Region 5 8,231,000 3,184,000 11,415,000 6. Revenue Region 6 9,757,000 5,306,000 15,063,000 7. Revenue Region 7 9,491,000 8,192,000 17,683,000 8. Revenue Region 8 8,853,000 4,202,000 13,055,000 9. Revenue Region 9 8,521,000 3,993,000 12,514,000 10. Revenue Region 10 11,252,000 1,705,000 12,957,000 11. Revenue Region 11 8,103,000 1,711,000 9,814,000 12. Revenue Region 12 13,444,000 2,177,000 15,621,000 13. Revenue Region 13 17,141,000 2,401,000 19,542,000 14. Revenue Region 14 9,542,000 1,493,000 11,035,000 15. Revenue Region 15 8,559,000 1,812,000 10,371,000 16. Revenue Region 16 13,388,000 3,093,000 16,481,000 17. Revenue Region 17 8,218,000 1,850,000 10,068,000 18. Revenue Region 18 8,681,000 1,769,000 10,450,000 19. Revenue Region 19 13,329,000 5,160,000 18,489,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Sub-total, General Administration and Support 287,413,000 195,656,000 29,694,000 512,763,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ II. Support to Operations a. Planning and Policy Formulation 10,443,000 3,877,000 14,320,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ 1. Planning, policy & project development, management improvement 10,443,000 3,877,000 14,320,000 b. Program/Project Coordination, Monitoring and Evaluation 104,546,000 13,682,000 118,228,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ 1. Formulation, coordination, monitoring and evaluation of collection and assessment services, including formulation of procedure and policies on tax fraud investigations and intelligence operations 104,546,000 13,682,000 118,228,000 c. Public Information Services 4,944,000 19,234,000 24,178,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ 1. Implementation of the tax information and education program 4,944,000 19,234,000 24,178,000 d. Statistical Services 4,775,000 971,000 5,746,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ 1. Collation, analysis, monitoring, generation and development of internal revenue statistics 4,775,000 971,000 5,746,000 e. Information Systems Development and Maintenance 106,522,000 30,992,000 137,514,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ 1. Computer and Information System Services including development and maintenance of computerized Management Information System (MIS) and enhancement of various BIR Tax systems and programs 106,522,000 30,992,000 137,514,000 f. Legal Services 26,059,000 5,052,000 31,111,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ 1. Issuance of tax rulings, decisions on appealed cases and assistance in the prosecution of civil and criminal cases 26,059,000 5,052,000 31,111,000 g. Intelligence/Confidential Activities 5,000,000 5,000,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ 1. Intelligence/confidential activities 5,000,000 5,000,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Sub-total, Support to Operations 257,289,000 78,808,000 336,097,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ III. Operations a. Enforcement of Internal Revenue Laws 1,660,392,000 267,986,000 1,928,378,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ 1. Central Office Operations 91,525,000 52,321,000 143,846,000 2. Regional Operations 1,568,867,000 215,665,000 1,784,532,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ a. Revenue Region 1 76,393,000 9,673,000 86,066,000 b. Revenue Region 2 - Cordillera Administrative Region 60,088,000 5,249,000 65,337,000 c. Revenue Region 3 53,492,000 5,961,000 59,453,000 d. Revenue Region 4 87,715,000 9,439,000 97,154,000 e. Revenue Region 5 81,443,000 10,871,000 92,314,000 f. Revenue Region 6 144,228,000 21,317,000 165,545,000 g. Revenue Region 7 183,578,000 24,052,000 207,630,000 h. Revenue Region 8 139,707,000 29,057,000 168,764,000 i. Revenue Region 9 116,450,000 15,412,000 131,862,000 j. Revenue Region 10 65,610,000 8,029,000 73,639,000 k. Revenue Region 11 59,021,000 10,514,000 69,535,000 l. Revenue Region 12 60,831,000 7,462,000 68,293,000 m. Revenue Region 13 84,427,000 14,375,000 98,802,000 n. Revenue Region 14 67,929,000 6,900,000 74,829,000 o. Revenue Region 15 56,831,000 4,725,000 61,556,000 p. Revenue Region 16 76,134,000 8,818,000 84,952,000 q. Revenue Region 17 43,932,000 6,642,000 50,574,000 r. Revenue Region 18 54,105,000 8,256,000 62,361,000 s. Revenue Region 19 56,953,000 8,913,000 65,866,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ Sub-total, Operations 1,660,392,000 267,986,000 1,928,378,000 ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ ŻŻŻŻŻŻŻŻŻŻŻŻŻŻŻ TOTAL PROGRAMS AND ACTIVITIES P 2,205,094,000 P 542,450,000 P 29,694,000 P 2,777,238,000 =============== =============== =============== ===============