Section 10Sec./Art. 10

Performance Report. The Commissioner of the BIR and the BOC shall regularly file a report with the Board stating therein the status of collection in their respective agencies, and in the event of a shortfall or surplus, the source of the shortfall or surplus, the personnel-in-charge of the unit, his/her explanation for the shortfall or surplus and his/her recommendation as to remedial course of action in cases of shortfall, and in the case of the year-end report the names of officers and employees who are recommended for termination or reward.

The report shall be submitted semi-annually with the last to be annualized. A copy of the report shall be submitted to Congress within two months after the period ends.

In the event of a shortfall in the national target, a separate report shall be submitted by the voting members of the Board to the Office of the President containing its evaluation of the performance of the Commissioner concerned on the basis of which the President may pursue a course of action consistent with the national interest. Said reports shall likewise be furnished to Congress.