Persistent budget deficits traceable to a falling tax effort since 1998
have focused attention on the need to reform tax administration in the Philippines. At the moment, there are a number of proposals to reform tax administration. These include House Bills 5054; 5465, 5546, and Senate Bill 2463.
The template for most of these bills is from the original bill HB 5054,
also known as the “IRMA bill” (since it sought to create an “Internal
Revenue Management Authority” while abolishing the Bureau of Internal Revenue). This has since been modified, most preeminently by HB 5465 or the “NARA” proposal (standing for the “National Authority for Revenue Administration”).