MARK ANTHONY TAMAYO

The Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC), both attached agencies of the Department of Finance (DOF), are the country’s main revenue collecting agencies. The government relies heavily on them to fund its various expenditures. Their yearly collection performances are influenced by a myriad of variables that include, among others, the level of commercial activities in the country and, to a large extent, the state of the national economic development. The manner in which the tax and customs laws, rules and regulations are applied and enforced is indubitably one of the key elements and critical success factors.

Premium + Digital Edition

Ad-free access


P 80 per month
(billed annually at P 960)
  • Unlimited ad-free access to website articles
  • Limited offer: Subscribe today and get digital edition access for free (accessible with up to 3 devices)

TRY FREE FOR 14 DAYS
See details
See details