By Jimmy Saberon
MANILA — Bureau of Internal Revenue (BIR) Commissioner Atty. Charlito Martin R. Mendoza on Monday reaffirmed the agency’s commitment to fair, disciplined, and risk-based tax audits as he presented newly issued audit-reform guidelines to leaders of the Tax Management Association of the Philippines (TMAP).
Mendoza met with TMAP officers and members of its board of directors in a closed-door dialogue aimed at addressing audit procedures, operational concerns, and forthcoming BIR programs. The association is widely regarded as one of the country’s most influential organizations of tax professionals.
During the meeting, Mendoza outlined reforms intended to streamline audit processes, strengthen taxpayer safeguards, and enhance transparency and efficiency within the BIR. He emphasized that audit enforcement under his administration would focus on risk-based assessment rather than broad or indiscriminate examinations.
“The goal is to enforce the law firmly but fairly,” Mendoza said, stressing that the reforms are designed to protect compliant taxpayers while allowing the agency to concentrate its resources on high-risk cases.
The BIR chief also underscored that abuses—whether by revenue officers or taxpayers—would not be tolerated, adding that consistency and predictability in audit procedures are essential to improving voluntary compliance and public trust in the tax system.
TMAP President Atty. Martin Ignacio D. Mijares and other association leaders raised operational issues encountered by taxpayers, including compliance bottlenecks and implementation gaps in existing regulations. The discussion, according to participants, was candid and focused on aligning policy objectives with on-the-ground realities.
Joining Mendoza at the meeting were senior BIR officials, including Deputy Commissioner Atty. Larry M. Barcelo, Legal Service head, Atty. Juanito H. Balbastre III, Litigation Division official, Atty. Faustino B. Lumabao Jr., and Atty. Erica Mabel B. Sarmiento of the Commissioner’s Office.
Their presence, Mendoza said, reflects the agency’s intention to institutionalize the audit reforms and ensure uniform application across revenue offices nationwide.
Mendoza has made audit reform a key pillar of his leadership at the BIR, as the agency continues to pursue measures aimed at improving revenue collection while reducing opportunities for arbitrariness and dispute.
The BIR said further consultations with stakeholders will form part of the rollout of the reforms, as it moves to implement changes across its regional and district offices.
