Revenue Audit Order · RAOInternal administration / RMO ops

REVENUE ADMINISTRATIVE ORDER NO. 2-2023 issued on May 30, 2023

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Document type: RAO
Number: 2
Year: 2023
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REVENUE ADMINISTRATIVE ORDER NO. 2-2023 issued on May 30, 2023 amends Revenue Administrative Order (RAO) No. 2-2018, as amended by RAO No. 3-2021, relative to the organization and functions of Research and Statistics Division under the Planning and Management Service, to wit: “III. FUNCTIONS: OFFICE OF THE COMMISSIONER I. PLANNING AND MANAGEMENT SERVICE xxx xxx xxx C. Research and Statistics Division 1. Formulates policies, standards, work programs, guidelines and procedures, including forms/reports relative to data analysis, revenue forecasting and goal allocation, statistical reporting and surveys; 2. Gathers and maintains an inventory of statistical data relative to data analysis, revenue forecasting, goal allocation, statistical reporting, profiling, surveys and research; 3. Develops a data analytics framework, undertakes data analysis and provides results to management which shall serve as inputs for tax administration and decision-making; 4. Prepares and releases statistical reports to authorized internal and external users in accordance with prescribed guidelines and procedures as required; 5. Provides statistical data/information on tax revenue collection needed by internal and external offices to measure revenue impact of proposed/approved revenue measures; 6. Assists in various fora relative to tax revenue statistics; 7. Prepares revenue issuances relative to the abovementioned functions; 8. Coordinates with offices concerned in the implementation of the abovementioned functions; and 9. Performs other functions as may be assigned. 1. Data Extraction and Processing Section xxx xxx xxx 2. Data Analytics Section 2.1. Undertakes data analysis of revenue collection performance and statistical data relating to taxpayers' compliance based on different sectors/categories and sources of tax revenue; 2.2. Interprets data sets using statistical tools, paying particular attention to uncover trends and patterns that could be valuable for diagnostic and predictive analytics efforts; 2.3. Apprises the office concerned regarding observed data inconsistencies and quality; 2.4. Applies and promotes the use of data analytics to come up with reports and visualizations which shall serve as inputs in the formulation and implementation of tax administration plans and strategies; 2.5. Prioritizes the use of sex-differentiated taxpayer compliance and reporting data for tax administration design and strategy purposes, as applicable; 2.6. Recommends specific analytics use cases and/or evaluates those identified by other offices, such as inputs in BIR's audit selection framework, among others, in coordination and consultation with concerned offices/subject-matter experts; 2.7. Analyzes results of survey conducted in coordination with survey proponents and submits reports to concerned stakeholders; 2.8. Coordinates with offices concerned relative to data analysis, as necessary; and 2.9. Performs other functions as may be assigned. 3. Revenue Forecasting and Goal Allocation Section xxx xxx xxx 4. Statistical Research and Surveys Section xxx xxx xxx” 2

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Structured from the available issuance text · Internal administration / RMO ops

Revenue Administrative Order No. 2-2023, issued May 30, 2023, amends RAO No. 2-2018 (as amended by RAO No. 3-2021) to restate the organization and functions of the BIR's Research and Statistics Division under the Planning and Management Service. It sets out division-wide duties covering data analysis, revenue forecasting and goal allocation, statistical reporting, and surveys, and details the Data Analytics Section's functions, including analyzing revenue collection performance and taxpayer compliance, prioritizing sex-differentiated taxpayer data, and recommending analytics use cases such as inputs to BIR's audit selection framework.

Purpose

To amend RAO No. 2-2018, as amended by RAO No. 3-2021, with respect to the organization and functions of the Research and Statistics Division under the Planning and Management Service.

In brief

RAO 2-2023 (May 30, 2023) amends RAO 2-2018, as amended by RAO 3-2021, to update the functions of the BIR Research and Statistics Division, including its Data Analytics Section's role in revenue and taxpayer-compliance analytics and inputs to BIR's audit selection framework.

Keywords

Research and Statistics DivisionPlanning and Management Servicedata analytics frameworkrevenue forecasting and goal allocationstatistical reporting and surveysData Analytics Sectiontaxpayer compliancesex-differentiated taxpayer dataaudit selection frameworkrevenue measures

Key points

RAO No. 2-2023, issued on May 30, 2023, amends RAO No. 2-2018, as amended by RAO No. 3-2021, relative to the organization and functions of the Research and Statistics Division under the Planning and Management Service.
The Research and Statistics Division formulates policies, standards, work programs, guidelines and procedures (including forms/reports) for data analysis, revenue forecasting and goal allocation, statistical reporting and surveys, and gathers and maintains an inventory of related statistical data.
The Division develops a data analytics framework and undertakes data analysis whose results serve as inputs for tax administration and decision-making, and prepares and releases statistical reports to authorized internal and external users.
The Division provides statistical data on tax revenue collection to internal and external offices to measure the revenue impact of proposed or approved revenue measures, assists in tax revenue statistics fora, and prepares revenue issuances relative to its functions.
The Data Analytics Section analyzes revenue collection performance and taxpayer compliance data by sector/category and source of tax revenue, and interprets data sets with statistical tools to uncover trends and patterns for diagnostic and predictive analytics.
The Data Analytics Section applies data analytics to produce reports and visualizations for tax administration plans and strategies, prioritizes sex-differentiated taxpayer compliance and reporting data where applicable, and recommends analytics use cases, including inputs to BIR's audit selection framework, in coordination with concerned offices.
The Data Analytics Section analyzes survey results in coordination with survey proponents and submits reports to concerned stakeholders, and flags observed data inconsistencies and quality issues to the office concerned.