Salient Features of RA 10143

  1. RA 10143 established the Philippine Tax Academy as a specialized institution that will provide the appropriate education, training skills and values to tax collectors and administrators and that will disseminate tax laws, regulations, guidelines and relevant information to the public in line with the policies of the State to:

    1) train, mold, enhance and develop capabilities of tax collectors and
    administrators to help improve their tax collection efficiency and
    to become competent and effective public servants for the national
    interest; and

    2) facilitate compliance with tax laws and regulations and improve
    revenue generation efforts through taxpayers’ information and
    education.

  2. All existing officials and personnel of the BIR, the BOC and the BLGF shall be required to undergo the re-tooling and enhancement seminars and training programs to be conducted by the Philippine Tax Academy (PHILTAX).
  3. All applicants to the said bureaus shall also be required to pass the basic courses before they can be hired whether on contractual or permanent status.
  4. PHILTAX shall have separate learning institutes each for the BIR, BOC and BLGF.
  5. PHILTAX may enter into consortium or joint venture agreements with the University of the Philippines, public and private universities and training institutions for the development and implementation of the curriculum, programs for orientation, career development and continuing education in tax collection, auditing, administration and compliance.
  6. PHILTAX shall be staffed by a Corps of Professional Instructors with sufficient knowledge, education, training and actual experience in taxation, public finance and revenue administration, among others.
  7. PHILTAX shall be  a corporate body with the attribute of perpetual succession and possessed of the powers of corporations.
  8. PHILTAX shall be governed by a Board of Trustees to be chaired by a DOF representative.  Representatives from BIR and BOC shall be Vice Chairpersons.  A representative from BLGF and 3 representatives from academe shall be members. The representatives from the DOF, BIR, BOC and BLGF shall be appointed by the President of the Philippines from the nominees of the Secretary of Finance.
  9. All legacies, gifts and donations to the PHILTAX shall constitute a special fund to be known as the Tax Academy Fund to be administered, appropriated and disbursed by the PHILTAX Board of Trustees exclusively for the purposes of RA 10143.
  10. All income, legacies, gifts, donations, foreign aids and grants for the benefit of PHILTAX or for its operation, administration, support or maintenance shall be exempt from all forms of taxes, fees, assessments and other charges of the government, its agencies, instrumentalities branches and subdivisions.