Cory Aquino Administration (1986-1992)

After the People's Revolution in February 1986, a renewed thrust towards an

effective tax adminstration was pursued by the Bureau. "Operation: Walang Lagay"
was launched to promote the efficient and honest collection of taxes.

On January 30, 1987, the Bureau was reorganized under the administration of
Commissioner Bienvenido Tan, Jr. pursuant to Executive Order(EO) No. 127. Under the
said EO, two (2) major funtional groups headed and supervised by a Deputy
Commissioner were created, and these were:
* The Assessment and Collection Geoup; and
* The Legal and Internal Administration Group.

With the advent of the Value-added tax(VAT) in 1988, a massive campaign program
aimed to promote and encourage compliance with the requirements of the VAT was
launched. The adoption of the VAT system was one of the structural reforms provided
for in the 1986 Tax Reform Program, which was designed to simplify tax
administration and make the tax system more equitable. It was also in 1988 that the
Revenue Information Systems Services Inc. (RISSI) was abolished and transferred
back to the BIR by virtue of a Memorandum Order from the Office of the President
dated May 24,1988. This transfer had implications on the delivery of the
computerization requirements of the Bureau in relation to its function of tax
assessment and collection.

The entry of Commisioner Jose Ong in 1989 saw the advent of the "Tax Administration
Program" which is the embodiment of the Bureau's mission to improve tax collection
and simplify tas administration. The Program contained several tax reform and
enhancement measures, which included the use of the Taxpayer Identification Number
(TIN) and the adoption of the New Payment Control System and Simplified Net Income
Taxation Scheme.

Fidel V. Ramos Administration (1992-1998)

The year 1993 marked the entry into the Bureau of its first lady Commissioner,
Liwayway VinzonsChato. In order to attain the Bureau's vission of tranformation, a
comprehensive and integrated program known as the ACTS or Action-Centered
Transformation Program was undertaken to realign and direct the entire organization
towards the fulfillment of its vision and mission.

It was during Commissioner Chato's term that a five-year Tax Computerization

Project (TCP) was undertaken in 1994. This involved the establishment of a modern
and computerized Integrated Tax System and Internal Administration System.

Futher streamlining of the BIR was approved on July 1997 through the passage of EO
No. 430, in order to support the implemention of the computerized Integrated Tax
System. Highlights of the said EO included the:
* Creation of a fourth Revenue Group in the BIR, which is the Legal and Enforcement
Group (headed by a Deputy Commissioner); and
* Creation of the internal Affairs Service, Taxpayers Assistance Service,
Information Planning and Quality Service and the Revenue Data Centers

Joseph Estrada (1998-2001)

With the advent of President Estrada's administration, a Deputy Commissioner of the

BIR, Beethoven Rualo, was appointed as Commissioner of Internal Revenue. Under his
leadership, priority reform measures were undertaken to enhance voluntary
compliance and improve the Bureau's productivity. One of the most significant
reform measures was the implementation of the Economic Recovery Assistance Payment
(ERAP) Program, which granted immunity from audit and investigation to taxpayers
who have paid 20% more than the tax paid in 1997 for income tax, VAT and/or
percentage taxes.

In order to encourage and educate consumers/taxpayers to demand sales invoices and

receipts, the raffle promo "Humingi ng Resibo, Manalo ng Libo Libo" was
institutionalized in 1999. The Large Taxpayers Monitoring System was also
established under Commissioner Rusto's administration to closely monitor the tax
compliance of the country's large taxpayers. The coming of the new millennium
ushered in the changing of the guard in the BIR with the appointment of Dakila
Fonacier as the new Commissioner of Internal Revenue. Under his administration,
measures that would enhance taxpayer compliance and deter tax violations were
prioritized. The most significant of these measures include:

* Full utilization of tax computerization in the Bureau's operations;

* Expansion of the use of electronic Documentary Stamp Tax metering machine and
establishment of tie-up with the national government agencies and local government
units for the prompt remittance of withholding taxes; and
* Implementation of Compromise Settlement Program for taxpayers with outstanding
accounts receivable and disputed assessments with the BIR

Arroyo's Administration (2001-2010)

Following the momentous events of EDSA II in January 2001, newly- installed
President Gloria Macapagal-Arroyo appointed a former Deputy Commissioner, Atty.
René G. Bañez, as the new Commissioner of Internal Revenue. Under Commissioner
Bañez's administration, the BIR's thrust was to transform the agency to make it
taxpayer-focused. This was undertaken through the implementation of change
initiatives that were directed to:

1. Reform the tax system to make it simpler and suit the Philippine culture;
2. Reengineer the tax processes to make them simpler, more efficient and
transparent;
3. Restructure the BIR to give it financial and administrative flexibility; and
4. Redesign the human resource policies, systems, and procedures to transform the
workforce to be more responsive to taxpayers' needs.

A Taxpayer Feedback Mechanism (through the eComplaint facility accessible via the
BIR Website) was also established under his term where complaints on erring BIR
employees and taxpayers who do not pay taxes and do not issue ORs/invoices can be
reported. In 2009, the Bureau revived its "Handang Maglingkod" Project where the
best frontline offices were recognized for rendering effective taxpayer service.
When Commissioner Esquivias resigned in November 2009, Senior Deputy Commissioner,
Joel L. Tan-Torres assumed the position of Commissioner of Internal Revenue. Under
his administration, Commissioner Tan-Torres pursued a high visibility public
awareness campaign on the Bureau's enforcement and taxpayers' service programs. He
institutionalized several programs/projects to improve revenue collections, and
these include Project R.I.P (Rest in Peace); intensified filing of tax evasion
cases under the re-invigorated RATE Program; conduct of Taxpayers Lifestyle Check
and development of Industry Champions. Linkages with various agencies (i.e. LTO,
SEC, etc.) were also established through the signing of several Memoranda of
Agreement improve specific areas of tax administration.

Benigno Aquino III Administration (2010-2016)

Following the highly-acclaimed inauguration of President Benigno C. Aquino III on

June 30, 2010, a former BIR Deputy Commissioner, Atty. Kim S. Jacinto-Henares, was
appointed as the new Commissioner of internal Revenue. During her first few months
in the BIR, Commissioner Henares focused on the filing of tax evasion cases under
the RATE Program, in compliance with the SONA pronouncements of President Aquino.
Rodrigo Duterte Administration (2016-2022)

On December 19, 2017, president Rodrigo Duterte signed the Tax Reform for
Acceleration and inclusion (TRAIN) Law, wherein it exempts all taxpayers, whose
annual income is less than or equal to 250,000 pesos, to pay their taxes. As
compensation, petroleum products and consumer goods with either natural,
artificial, or high-fructose syrup sweeteners will get an increase in its prices,
with natural fruit juices and milk being exempted from these increase.