Centralized Arrears Management Practices of the Bureau of Internal Revenue (BIR)

Abstract

The study attempted to determine the effectiveness of the centralized arrears management practices of the Bureau of Internal Revenue. There were 7 aspects used in the study namely: Aging of delinquent accounts, Information of delinquent accounts, Responsiveness of the taxpayers, Responsiveness of the management, Responsiveness of government agencies, Responsiveness of banks and other financial institutions and Contribution in the total collection. 5 aspects were found to be somewhat effective, except for Information of delinquent accounts and Responsiveness of the management, which were found to be effective. The study concludes that the Bureau of Internal Revenue, primarily the Arrears Management Team, should focus on the areas of responsiveness of the taxpayers, government agencies, banks and other financial institutions, aging of delinquent accounts and the contribution in the total collection to further increase the effectiveness of the newly institutionalized centralized arrears management.