Bernie Anabo Jr.
The message from the Bureau of Internal Revenue is loud and clear: the era of outdated systems, inefficient procedures, and questionable audit practices must give way to a more transparent, technology-driven, and accountable tax administration.
BIR Commissioner Atty. Charlito Martin R. Mendoza is pushing a sweeping modernization agenda designed to overhaul how the government collects taxes, serves taxpayers, and holds its own personnel accountable. Backing the Bureau’s operational mandate is Deputy Commissioner for Operations Group Atty. Vener Baquiran, whose role in translating reform priorities into effective field operations will be crucial to the success of the campaign.
At the center of this transformation is the BIR’s D.A.R.E.S. agenda, which Mendoza presented at the 5th SGV Tax Symposium 2026 in Makati City on October 19.
This is more than a technology upgrade. It is a challenge to a system that must prove it can deliver efficient public service, protect government revenues, and enforce tax laws without unnecessary burdens on compliant taxpayers.
MENDOZA’S DARES: NO ROOM FOR BUSINESS AS USUAL!
Mendoza is advancing five reform priorities: Digital and Data Transformation; Audit Reform and Accountability; Revenue Collection and Revenue Base Protection; Employee Empowerment and Welfare Promotion; and Service Excellence and Stakeholder Engagement.
The Commissioner’s challenge is straightforward: modernization must not remain a collection of impressive presentations and policy announcements. It must produce measurable results in revenue collection, taxpayer convenience, audit integrity, and public confidence.
“We cannot change the old system if we continue allowing the old practices,” Mendoza declared.
That statement strikes at the heart of the reform agenda.
For years, taxpayers and businesses have called for simpler procedures, consistent rules, and a tax system that does not waste their time and resources. The BIR now has an opportunity to demonstrate that reform means more than issuing new circulars—it means changing the actual experience of taxpayers dealing with the government.
The public will be watching whether the promised changes are implemented consistently across revenue regions and district offices.
BAQUIRAN: THE OPERATIONS TEST BEGINS!
While the Commissioner sets the strategic direction, the Operations Group occupies a critical position in making reforms work on the ground.
Deputy Commissioner Atty. Vener Baquiran is among the key officials whose operational leadership will matter as the BIR strengthens audit controls, improves revenue performance, and raises service standards throughout its field offices.
The challenge is enormous: policies designed at the top must be implemented fairly and consistently at the front lines, where taxpayers interact with revenue officers and where collection targets meet the realities of business operations.
The measure of success will not simply be how many new systems are launched. It will be whether taxpayers receive clearer guidance, audits follow established rules, complaints are addressed promptly, and legitimate government revenues are collected without arbitrary or unnecessary obstacles.
Mendoza’s modernization agenda and Baquiran’s operational responsibilities therefore face the same ultimate test: Can the BIR deliver tougher revenue protection while providing fairer, faster, and more accountable service?
That is the standard taxpayers deserve.
DIGITAL TAXATION: THE FUTURE IS HERE!
The BIR is expanding digital services, including the Digital TIN ID through the eGovPH app, simplified eBIRForms for micro and small taxpayers, and the phased rollout of its Taxpayer Portal, initially targeting large taxpayers.
The Bureau is also advancing electronic invoicing and the accreditation of Electronic Invoicing Service Providers, initiatives intended to improve tax reporting, strengthen verification, and potentially speed up tax refund processing.
Its broader BIR NEXT GEN vision aims to connect taxpayers and BIR personnel through an integrated digital ecosystem supported by reliable taxpayer information.
The Bureau is also developing TERRY, an AI-powered tax assistant for research and verification, while working to clean up inconsistent taxpayer records and phase out outdated legacy systems.
These initiatives could significantly reduce paperwork, improve data accuracy, and make compliance less burdensome.
But digitalization must deliver actual convenience. Taxpayers should not be forced to navigate complicated platforms, duplicate submissions, or technical problems while trying to fulfill their legal obligations.
The goal must be simple: make paying the correct tax easier for honest taxpayers—and make detecting noncompliance more effective for the government.
AUDIT REFORM: ONE TAXPAYER, ONE LETTER OF AUTHORITY PER YEAR
One of the most consequential reforms announced by the BIR is the Single-Instance Audit, which limits audits to one Letter of Authority per taxpayer per taxable year, subject to applicable rules and exceptions.
The Bureau has also standardized procedures through its Consolidated Audit Program and Manual and introduced the Revalida, or Audit of Auditors, to reinforce accountability and proper implementation across Revenue Regions.
These measures send an important message: audit powers must be exercised according to established procedures, not personal discretion.
A taxpayer should not have to endure unnecessary duplication, inconsistent demands, or uncertainty over the rules governing an examination.
At the same time, audit reform must not weaken the government’s ability to pursue tax evasion, uncover underdeclaration, and protect public revenues. The objective is not to shield tax violators. It is to ensure that legitimate enforcement is conducted professionally, consistently, and lawfully.
Mendoza has also urged stakeholders to report practices that should no longer occur under the new rules, asking for specific details so the Bureau can investigate and take appropriate action.
That invitation must be matched by credible complaint-handling mechanisms, impartial investigations, and appropriate disciplinary action whenever violations are established.
REVENUE PROTECTION: EVERY PESO COUNTS!
The BIR’s responsibility extends beyond collecting taxes. It must protect the revenue base, strengthen compliance, and ensure that taxpayers meet their obligations under the law.
Through DARES, the Bureau is seeking to improve the systems used to identify risks, conduct audits, and safeguard government collections.
For Baquiran and the Operations Group, the operational challenge is to make these objectives work across the country’s revenue offices without sacrificing fairness or service quality.
Revenue targets matter. But the quality of collection matters just as much.
A credible tax administration must pursue those who evade their obligations while treating compliant taxpayers with professionalism and respect. Enforcement must be firm, evidence-based, and consistent—not arbitrary.
The public deserves a system where the rules are clear, the procedures are predictable, and accountability applies to everyone.
EMPLOYEES, ETHICS AND ACCOUNTABILITY
The modernization drive also includes ESACOR, an ethics course for BIR employees, and expanded consultations through the BIR Partnership with Multisectoral Group.
These initiatives recognize that technology alone cannot reform an institution. Systems are operated by people, and even the most advanced digital platform will fail if employees lack integrity, competence, or accountability.
The Bureau’s consultation with business chambers, professional organizations, and industry groups can also help identify practical problems before new policies are fully implemented.
But consultations must lead to action. Ethical standards must be enforced, legitimate complaints must be examined, and employees must be supported with proper training and resources.
Reform must protect both the public and honest government personnel.
DARES MUST BECOME A PERMANENT CULTURE
To prevent the reform agenda from becoming a short-lived campaign, the BIR has incorporated DARES into its Strategic Plan for 2026–2028, cascading priorities to Revenue Regions, District Offices, and other units through programs, assigned responsibilities, and performance measures.
This institutional approach is essential.
The real victory will come when taxpayers no longer need to ask whether an office follows modern standards because transparency, professionalism, and efficient service have become routine.
Mendoza has reaffirmed the Bureau’s commitment: “Mahusay na Serbisyo, Katumbas ng Buwis Mo.”
It is a powerful promise—and one that must be measured by results.
THE BOTTOM LINE: REFORM MUST BE FELT, NOT JUST ANNOUNCED!
Commissioner Mendoza has laid out an ambitious direction for the BIR. Deputy Commissioner Baquiran and the Operations Group face the demanding task of helping turn that direction into consistent performance throughout the field organization.
The stakes are high. Taxpayers want a system that is modern, predictable, and fair. Government needs stronger revenue protection. The country needs public institutions that earn trust through competence and accountability.
The BIR must now prove that its digital transformation can cut red tape, its audit reforms can strengthen due process, and its ethics initiatives can reinforce public confidence.
No taxpayer should be burdened by unnecessary bureaucracy. No legitimate government revenue should be left unprotected. And no established rule should be treated as optional.
That is the real test of DARES—and the legacy that Mendoza, Baquiran, and the entire BIR leadership must work to deliver.
Because in tax administration, promises may make headlines, but performance is what ultimately counts.
