Table of Contents

Title 1 Organization and function of the BIR -------------------------- 1 Sec 1 - Title of the Code. Sec 2 - Powers and duties of the BIR. Sec 3 - Chief officials of the BIR. Sec 4 - Power of the Commissioner to Interpret Tax Laws and to Decide Tax Cases. Sec 5 - Power of the Commissioner to Obtain Information, and to Summon, Examine, and Take Testimony of Persons Sec 6 - Power of Commissioner to Make assessments and Prescribe additional Requirements for Tax Administration and Enforcement. ----------------------------------- 3 Sec. 7 - Authority of Commissioner to Delegate Power ------------------------------------------ 7 Sec. 8 - Duty of the Commissioner to Ensure The Provision and distribution of Forms, Receipts, Certificates, and Appliances And the Acknowledgement of Payment of Taxes Sec 9 - Internal Revenue Districts --------------------- 8 Sec 10 - Revenue Regional Director Sec 11 - Duties of Revenue District Officers and Other Internal Revenue Officers ----------- 9 Sec 12 - Agents and Deputies for Collection of National Internal Revenue Taxes Sec 13 - Authority of a Revenue Offices ---------------- 10 Sec 14 - Authority of Officers to Administer Oaths and Take Testimony. Sec 15 - Authority of Internal Revenue Officers to Make Arrests and Seizures. Sec 16 - Assignment of Internal Revenue Officers Involved in Excise Tax Functions to Establishments Where Articles

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subject to Excise Tax are Produced or Kept. - Assignment of Internal Revenue Officers and Other Employees to Other Duties --------------------------------------- 11