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W1-Module Overview of The Powers and Authority - PPT

The document provides an overview of the powers and authority of the Commissioner of Internal Revenue under the Philippines' National Internal Revenue Code of 1997. It describes that the Commissioner of Internal Revenue has broad powers to assess and collect taxes, enforce penalties, and interpret tax laws. However, some key powers like compromising tax liability, issuing new rulings, or reassigning tax offices cannot be delegated.

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57 views10 pages

W1-Module Overview of The Powers and Authority - PPT

The document provides an overview of the powers and authority of the Commissioner of Internal Revenue under the Philippines' National Internal Revenue Code of 1997. It describes that the Commissioner of Internal Revenue has broad powers to assess and collect taxes, enforce penalties, and interpret tax laws. However, some key powers like compromising tax liability, issuing new rulings, or reassigning tax offices cannot be delegated.

Uploaded by

gagahejunior
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Overview of the Powers and

Authority of the
Commissioner of Internal
Revenue

MODULE 1
National Internal Revenue Code
(NIRC) of 1997
• Tax Reform Act of 1997
• Referred to as the “Tax Code”
• Governs the imposition and collection of the following
national internal revenue taxes:
 Income tax
 Estate tax
 Donor’s tax
 Value-added tax (VAT)
 Percentage taxes
 Excises taxes
 Documentary stamp tax
Government offices handling
tax administrative functions

Department of
Finance
(DOF)

Bureau of Land
Bureau of
Internal Transportation
Customs
Revenue Commission
(BOC)
(BIR) (LTC)
Department of finance (DOF)

• Principal office responsible for the administration,


supervision of matters and issues related to taxation
Government officials that administer and enforce tax
administrative functions

1. Secretary of Finance
2. Commissioner of Internal Revenue
3. Commissioner of Customs
4. Presiding Justice and Associate Justices of the Court
of Tax Appeals
5. Deputy Commissioner of the BIR
6. Regional Directors and Regional District Officers of
the BIR
7. Provincial, City and Municipal Treasurers
8. Examiners and Collection Agents of the BIR and BOC
Bureau of internal revenue

• Powers and Duties:


1. To assess and collect all national internal revenue taxes,
fees and charges
2. To enforce all forfeiture, fines and penalties connected in
the assessment and collection function
3. To decide in all cases decided in its favor by the CTA and
the ordinary courts
4. To give effect, administer, and supervise police power
conferred to it by the Tax Code
Officials of the
BIR

Chief Officials Other Officials

BIR 1. Revenue Regional


Commissioner Directors
2. Revenue District Officers
3. Revenue examiners and
officers
4. Division Chiefs of the BIR
5. BIR Collection Agents
Four Deputy
Commissioners
Powers and Duties of the BIR
Commissioner
1. Power to interpret tax laws and decide tax cases
2. Power to obtain information, summon, examine and
take testimony of persons
3. Power to make assessments and prescribe additional
requirements for tax administration and enforcement
4. Authority to delegate powers
5. Authority to compromise, abate and refund or credit
tax
Powers of BIR Commissioner that
cannot be delegated
1. The power to recommend the promulgation of rules
and regulations by the Secretary of Finance
2. The power to issue rulings of first impression, or
reverse, revoke, or modify any existing rulings of the
BIR
3. The power to compromise or abate any tax liability
4. The power to assign or re-assign internal revenue
offices to establishments where the articles subject to
excise tax are produced or kept.
References
• National Internal Revenue Code of 1997
• Aduana, Nick L. Simplified and procedural handbook
on income taxation (2016). Quezon City: C & E
Publishing Inc.
• Garcia, Earl Jimson R. and Tabag, Enrico D. Income
Taxation – 3rd Edition (2014). Quezon City: Good
Dreams Publishing
• Valencia, Edwin G. Income Taxation - 7th Edition
(2016). Baguio City : Valencia Educational Supply

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