REVENUE MEMORANDUM CIRCULAR NO. 86-2012 issued on December 27, 2012 specifies the criteria for the identification and selection of BIR Annual Priority Programs for a specific year, to wit:
            a. It must be aligned with the current year’s BIR Strategic Statements.
            b. It should be directed towards, or contributory to, the attainment of the BIR’s Major Final                  Outputs, as defined by the appropriate Inter-Agency  Task Force Memorandum Circular                   issued in line with Executive Order No. 80.
            c. Its formulation and/or implementation must cut across two (2) or more functional                              groups.
            d. It must be intended for nationwide application.
            e. It must be  institutionalized on or before the end of the second year from the date that                    the program was approved by the Commissioner of Internal Revenue.

        The aforesaid criteria shall be applied to any program submitted for consideration as an agency priority program beginning CY 2013. The RATE and Oplan Kandado Programs, however, shall continue to be considered as Annual Priority Programs of the BIR.