Charlito Martin Mendoza takes oath as new BOC chief

MANILA, Philippines — Charlito Martin R. Mendoza took his oath as Commissioner of the Bureau of Customs (BOC) Friday, following his appointment by President Ferdinand R. Marcos Jr.

He returns to the BOC after leading major reforms at the Bureau of Internal Revenue (BIR).

Before becoming BIR Commissioner, he served as Department of Finance undersecretary for the Revenue Operations Group from April 2024 to November 2025, overseeing the revenue operations and collection performance of both the BIR and BOC.

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He previously served as district collector of the BOC Port of Cebu from July 2019 to October 2022, where he led improvements in revenue collection, border protection, and operational standards, including institutionalizing quality management systems.

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READ: Mendoza thanks Marcos for appointment as BOC chief

A lawyer and licensed geodetic engineer, Mendoza placed third in the 2004 Philippine Bar Examinations. He earned his law degree from San Beda University and his geodetic engineering degree from the University of the Philippines.

BIR reforms

During his tenure as BIR commissioner, Mendoza introduced the following:

• BIR DARES, his five-pillar priority reform agenda covering Digital and Data Transformation
• Audit Reform and Accountability
• Revenue Collection and Revenue Base Protection
• Employee Empowerment and Welfare Promotion
• Service Excellence and Stakeholder Engagement

The agenda was subsequently incorporated into the BIR Strategic Plan for 2026–2028, providing a continuing framework for the BIR’s institutional reforms through 2028.

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Among his most significant accomplishments was the comprehensive overhaul of the tax audit system. In January 2026, Mendoza introduced a new framework establishing the single-instance audit policy of generally one Letter of Authority per taxpayer per taxable year, subject to prescribed exceptions, risk-based taxpayer selection, anonymized audit assignments, stronger taxpayer safeguards, and greater accountability among revenue officers.

Following consultations with business organizations and other stakeholders, the BIR issued the 2026 Audit Manual and Consolidated Audit Program to standardize audit procedures and strengthen nationwide oversight.

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From January to October 2026, the BIR recorded P2.809 trillion in gross revenue collections, a 5.48 percent increase over the same period in 2025.

The BIR also increased tax refunds to support businesses. From January to October 2026, the BIR released P24.1 billion in tax refunds, compared with P13.67 billion during the same period in 2025, helping improve taxpayers’ cash flow.

Taxpayer relief measures included the ongoing One-Time Tax Abatement Program for Micro Taxpayers, which allows qualified micro taxpayers to settle covered outstanding tax liabilities and penalties under simplified terms.

The BIR clarified the VAT exclusion of certain government-mandated electricity pass-through charges, including allowable system loss charges within limits set by the Energy Regulatory Commission, and published an updated FDA-endorsed list of VAT-exempt medicines.

Other taxpayer-focused initiatives included the Ease of Closing Business Program and special Registered Business Enterprise Taxpayer Service (RBETS) lanes to simplify compliance and improve services for businesses.

A defining feature of Mendoza’s leadership was his emphasis on taxpayer assistance and voluntary compliance, guided by the principle “Assistance First to Comply. Enforcement Only When Necessary.” Through the nationwide C.H.A.T. initiative —Counsel, Help, Assist Taxpayers — the BIR brought tax education and assistance directly to businesses and communities, helping taxpayers understand and fulfill their obligations.

The BIR maintained firm enforcement against deliberate tax evasion. It filed criminal tax complaints against major taxpayers and contractors, including cases linked to anomalous flood-control projects, and intensified operations against illicit tobacco and vape products, fuel-related tax violations, and other serious compliance offenses.

Compliance operations involving cockpit establishments were followed by consultations with operators to clarify registration requirements and address industry concerns.

Mendoza accelerated the filling of vacancies through promotions, creating opportunities for career advancement while freeing up entry-level positions for new recruits. He also launched the Ethical Standards and Anti-Corruption Course (Esacor) to strengthen integrity, accountability, and professionalism among BIR personnel.

The BIR advanced the implementation of the Electronic Invoicing and Sales Reporting System (EIS) and the phased rollout of the Taxpayer Portal, two major initiatives intended to modernize tax administration and simplify compliance. Other digital services introduced or expanded during Mendoza’s tenure included the Digital TIN ID through eGovPH, the Interactive Digital Tax Calendar, and the initial rollout of eATRIG processing through the National Single Window.

The Bureau worked with the Supreme Court to align its electronic Documentary Stamp Tax (eDST) System with the Court’s electronic notarization (eNotary) initiative, supporting digital transactions and compliance with documentary stamp tax requirements.

The BIR also pursued partnerships with Ayala Corp. to develop TERRY, an AI-powered tax research assistant, and with Ateneo de Manila University for data analytics initiatives that support more efficient, data-driven tax administration.

Under Mendoza’s leadership, the BIR expanded the BIR-PMSG Working Group to involve more business chambers, industry associations, and professional organizations in consultations on tax administration and compliance reforms.

READ: Coming up: Leadership shuffle at BIR, BCDA, BOC, Peza

Message on BOC appointment

In his statement, Mendoza thanked the men and women of the BIR for their dedication and support throughout his tenure. He expressed confidence that the Bureau would carry forward its long-term digital transformation projects, guided by its commitment to “Mahusay na Serbisyo, Katumbas ng Buwis Mo.”

“It has been a great honor to serve our country alongside our Revenuers. I am proud of what we have accomplished together, especially the significant progress we have made in advancing the BIR’s long-term digital transformation. I know you will continue what we have started,” Mendoza said.

He also acknowledged outgoing Customs Commissioner Ariel F. Nepomuceno for the reforms undertaken during his leadership and committed to building on his accomplishments.

“I look forward to working with the men and women of the BOC to carry out the priorities of President Marcos and Secretary Go—strengthening border protection, sustaining revenue collection, and facilitating legitimate trade.

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We have important work ahead of us, and I am ready to get started,” Mendoza concluded. /atm