REVENUE MEMORANDUM ORDER NO. 8-2007 issued on May 29, 2007 prescribes the
usage of the Tax Reform Administration Operations Manual (OM) for the Tax Reform Agenda
to ensure compliance with the requirements of the Government of the Philippines, partner
agencies and other stakeholders.
The OM sets forth, among others, detailed policies, procedures and implementation
guidelines, and institutional arrangements for the carrying out of project activities.
The use of the OM by all revenue personnel concerned in the implementation and
operationalization of tax reform projects shall be mandatory and shall cover the following
priority actions for revenue improvement:
a. Enhanced Registration, Filing and Payment System;
b. Enhanced Audit Capabilities;
c. Collection Enforcement and Arrears Management;
d. Strengthened Legal and Enforcement Capabilities and Enhanced Internal Affairs
e. Strengthened Taxpayer Service Development Compliance;
f. Improved Excise Tax Administration;
g. Improved Organizational Management Systems;
h. Nationwide Rollout of Computerized Systems and Other e-Services; and
i. Tax Reform Management
The manual shall apply to all task forces and tax reform projects established in the BIR
under the Tax Reform Agenda and supported by various partner agencies including new projects
yet to be launched even if the same are supported by partner agencies not currently engaged.
The Tax Reforms Administration Group (TRAG) shall be responsible for updates and
continuous improvement of the OM.