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RMC No. 86-2012: Specifies the criteria for the identification and selection of BIR Annual Priority Programs

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Summary

RMC No. 86-2012 specifies the criteria for identifying and selecting the BIR Annual Priority Programs for a specific year.

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Key points

  1. Criteria. A program must align with the year’s BIR Strategic Statements and contribute to the BIR’s Major Final Outputs under the Inter-Agency Task Force Memorandum Circular issued in line with Executive Order No. 80. It must also cut across two (2) or more functional groups and be intended for nationwide application.
  2. Institutionalization. A program must be institutionalized on or before the end of the second year from the date the Commissioner approved it.
  3. Coverage. The criteria apply to any program submitted as an agency priority program beginning CY 2013. The RATE and Oplan Kandado Programs continue as Annual Priority Programs.

Who is affected

  • Programs submitted for consideration as BIR agency priority programs

Deadlines and effectivity

  • Applies beginning CY 2013
  • Institutionalization: by end of the second year from approval

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.