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EXCISE TAX OFFICER
DEFINITION
Under the general direction of the Supervisor of Excise Tax Officers, the incumbent performs
inspection work in the enforcement of the laws that govern the importation and deportation of
merchandise. Matches and maintains files of all declared shipments, post daily transactions in
computer system, and assists in preparing the anti-litter, gasoline and other statistical monthly
reports.
Work is reviewed for conformity to standards and adherence to the rules and regulations that
govern the imposition of excise taxes. The employee is also expected to exercise a high degree
of initiative and creativity in carrying out his/her assignments.
DUTIES (NOT ALL INCLUSIVE)
Calculates the excise tax and the amount of tax penalty and intent due on assessments.
Collects excise taxes at the various ports of entry and monitors entries through the postal service.
Updates taxpayer records position payments, penalty waivers and interest abatements.
Maintains a daily log of excise tax receipts.
Works in conjunction with the Customs Department to collect necessary excise taxes.
Maintains and properly handles vast quantity of paperwork that is generated from processing
excise taxes.
Researches tax laws, rules, regulations and other resource materials.
Confers and corresponds with taxpayers and/or their representatives regarding applicable issues
and findings.
Performs other duties as required or assigned which are reasonably within the scope of the duties
enumerated above.
FACTOR 1 - KNOWLEDGE REQUIRED BY THE POSITION
An Excise Tax Officer must be familiar with the files, procedural manuals and other related
materials utilized in the research and analysis of excise tax returns and supporting
documentation.
Knowledge of the various tax laws administered by Bureau of Internal Revenue (BIR).
EXCISE TAX OFFICER
PAGE 2
Ability to detect computational, non-compliance, legal and/or technical errors in the process of
reviewing excise tax returns and supporting documents.
Ability to establish and maintain satisfactory working relationships with the public and other
employees.
Ability to obtain necessary information in a tactful and diplomatic manner.
FACTOR 2 - SUPERVISORY CONTROLS
The incumbent receives general supervision from the Supervisor of Excise Tax Officer and is
expected to perform with a degree of independence, initiative and creativity.
FACTOR 3 - GUIDELINES
The guidelines used by the Excise Tax Officers include the Internal Revenue Code, Federal Tax
regulations, and other local tax regulations. Other guidelines consist of pre-determined on-thejob procedures and manuals. Judgment must be used in interpreting and applying guidelines.
Ingenuity, resourcefulness, good judgment and strong leadership are required to resolve some of
the issues that will arise.
FACTOR 4 - COMPLEXITY
The job requires the ability to manage multiple priorities, perform tasks rapidly and accurately
and maintain good working relations with all employees.
FACTOR 5 - SCOPE AND EFFECT
The scope of the work affects the collecting and processing of excise taxes.
FACTOR 6 - PERSONAL CONTACTS
Contacts are made with Senior Excise Tax Officers, Supervisor of Excise Tax Officers, Chief or
Assistant Chief of Processing and the public. Contacts are also made with Taxpayer Assistance
staff to answer queries regarding excise tax.
FACTOR 7 - PURPOSE OF CONTACTS
Contacts are made for the collection of excise taxes.
EXCISE TAX OFFICER
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FACTOR 8 - PHYSICAL DEMANDS
There are no physical demands. The job is primarily sedentary in nature.
FACTOR 9 - WORK ENVIRONMENT
The work environment is within an office setting or in the field (ports and other points of entry).
MINIMUM QUALIFICATIONS
Associates degree in business administration and one (1) year experience working at the ports or
other points of entry verifying documentation.
OR
High School Diploma and six (6) credits in business administration and three (3) years
experience working with taxes.
DATE:________________
APPROVED: __________________
DIRECTOR