BIR 2019 Scorecard

This document is a BIR 2019 governance/budget compliance scorecard rather than a tax ruling. It lists 'Good Governance Conditions' - streamlining/process improvement (Transparency Seal), support to operations (ISO 9001:2015 QMS certification), and general administration items (PhilGEPS posting, PFM reporting to COA and DBM, SALN review, COA financial reports, FOI compliance, prior years' AAR compliance) - each marked 'Compliant'. It also reports procurement compliance (FY 2019/FY 2020 APP filings, FY 2018 APCPI results, early procurement) and budget utilization rates for 2015-2019 (Obligations BUR: 74%/98%/100%/87%/84%; Disbursement BUR: 100%/84%/100%/73%/72%). A sidebar quotes the BIR mandate under Sec. 2 of the National Internal Revenue Code of 1997 to assess and collect all national internal revenue taxes, fees and charges and to enforce related forfeitures, penalties and fines. No taxpayer obligations, forms, rates, or tax-specific rules are stated.