Business Policy BIR 
PAMANTASAN NG LUNGSOD NG MAYNILA
(University of the City of Manila)
Intramuros, Manila
Bureau of Internal Revenue
(Government Rules and Regulations Trade Policies and Practices & Fiscal Policy)
By:
Nerissa S. Arcega
Marie Catherine T. Manarpiis
Bureau of Internal Revenue
(Government Rules and Regulations Trade Policies and Practices & Fiscal Policy)
Bureau of Internal Revenue
- is an attached agency of the Department of Finance. It collects more than one-half of the total revenues of the government.
Powers and Duties of the Bureau of Internal Revenue.
1. Assessment and collection of all national revenue taxes, fees and charges;
2. Enforcement of all forfeitures, penalties, and fines on internal revenue taxes, fees and charges;
3. Execution of judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts; and
4. Give effect and administer the supervisory and police powers conferred to it by the Tax Code and other laws. (Sec. 2, NIRC)
Chief Officials of the Bureau of Internal Revenue.
The Bureau of Internal Revenue shall have a chief to be known as Commissioner of Internal Revenue, hereinafter referred to as the Commissioner and four (4) assistant chiefs to be known as Deputy Commissioners. (Sec 3)
Powers of the Commissioner on Internal Revenue
1. To interpret tax laws and decide tax cases;
2. To obtain information, and to summon, examine and take testimony of persons;
3. To make assessments and prescribe additional requirements for tax administration and enforcement;
4. To conduct inventory - taking, surveillance and to prescribe presumptive gross sales and receipts;
5. To terminate taxable period;
6. To prescribe real property values;
7. To inquire into bank deposit accounts;
8. To accredit and register tax agents;
9. To prescribe additional procedural or documentary requirements; and
10. To delegate power to subordinates. (Sec. 4 to 8, NIRC) Internal Revenue Districts
With the approval of the Secretary of
(University of the City of Manila)
Intramuros, Manila
Bureau of Internal Revenue
(Government Rules and Regulations Trade Policies and Practices & Fiscal Policy)
By:
Nerissa S. Arcega
Marie Catherine T. Manarpiis
Bureau of Internal Revenue
(Government Rules and Regulations Trade Policies and Practices & Fiscal Policy)
Bureau of Internal Revenue
- is an attached agency of the Department of Finance. It collects more than one-half of the total revenues of the government.
Powers and Duties of the Bureau of Internal Revenue.
1. Assessment and collection of all national revenue taxes, fees and charges;
2. Enforcement of all forfeitures, penalties, and fines on internal revenue taxes, fees and charges;
3. Execution of judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts; and
4. Give effect and administer the supervisory and police powers conferred to it by the Tax Code and other laws. (Sec. 2, NIRC)
Chief Officials of the Bureau of Internal Revenue.
The Bureau of Internal Revenue shall have a chief to be known as Commissioner of Internal Revenue, hereinafter referred to as the Commissioner and four (4) assistant chiefs to be known as Deputy Commissioners. (Sec 3)
Powers of the Commissioner on Internal Revenue
1. To interpret tax laws and decide tax cases;
2. To obtain information, and to summon, examine and take testimony of persons;
3. To make assessments and prescribe additional requirements for tax administration and enforcement;
4. To conduct inventory - taking, surveillance and to prescribe presumptive gross sales and receipts;
5. To terminate taxable period;
6. To prescribe real property values;
7. To inquire into bank deposit accounts;
8. To accredit and register tax agents;
9. To prescribe additional procedural or documentary requirements; and
10. To delegate power to subordinates. (Sec. 4 to 8, NIRC) Internal Revenue Districts
With the approval of the Secretary of