Sep 242014
GIVEN the tax reform bill pending in Congress and an alleged revenue loss consequently looming upon the Bureau of Internal Revenue (BIR), the massive task of meeting tax revenue targets may become even more challenging for the tax bureau. Even without the tax reforms pushing through, the BIR is already experiencing difficulties in terms of enforcing existing tax laws as it continues to encounter implementation challenges. This is to be expected if the BIR is seen to continue to go beyond its quasi-legislative functions.