The Bureau of Internal Revenue (BIR) is dead-set on putting up a Management Information System (MIS) for its tax amnesty program pursuant to Republic Act (RA) 9480 as implemented by Department Order (DO) No. 29-07 to be able to use effectively information derived from the said amnesty program.
Republic Act (RA) 9480 otherwise known as the Tax Amnesty Act of 2007 took effect on November 7, 2007 and provides for absolute immunity on taxpayers from payment of taxes, as well as additions thereto, and the appurtenant civil, criminal or administrative penalties under the National Internal Revenue Code of 1997, as amended, arising from the failure to pay any and all internal revenue taxes for taxable year 2005 and prior years.
As per BIR Records, there are around 20, 925 amnesty tax returns filed with the BIR from taxpayers of various types such as sole-proprietorship, professional, corporations and even estates which availed of the program.
RA 9480 provides for the appropriation of Four Hundred Million (P400,000,000.00) from the collections of the tax amnesty program which shall be used exclusively for purposes of instituting the said MIS as mandated under Section 12 thereof.
The law provides that for purposes of enhancing revenue administration, revenue collection and policy formulation, the Department of Finance in coordination with the BIR and other concerned government agencies shall institute an Information Management Program (IMP) for the effective use of information declared or obtainable from the tax amnesty returns and the Statements of Assets, Liabilities and Networth required to be filed under RA 9480.
Commissioner of Internal Revenue Joel L. Tan-Torres has said that the BIR’s tax administration program and strategic map have pinpointed that the MIS can be used in several of the bureau’s program including Taxpayer Lifestyle Check, Run After Tax Evaders, Third Party Matching, Selective Audit and others.