JOEL L. TAN-TORRES Commissioner of Internal Revenue Bureau of

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JOEL L. TAN-TORRES Commissioner of Internal Revenue Bureau of Powered By Docstoc
					The Changing International Climate – Non-Cooperative
     Jurisdictions, Tax Evasion and Avoidance




                 JOEL L. TAN-TORRES
            Commissioner of Internal Revenue
              Bureau of Internal Revenue
                      Philippines
Environment conducive for tax evasion

• Limited resources in revenue department

• Weak infrastructure

• Leakages from special interest provision in law

• Growing sophistication of taxpayers

• Numbers
Impact of the initiatives

• Compels transparency and disclosure

• Expands sources of information

• Requires the development of expertise & processes

• Promotes effective use of information
Future directions

• Pursue opportunities to combat tax evasion

• Maximize the internal revenue collection efforts

• Enhance the delivery system