Republic of the Philippines

NORTHERN ILOILO POLYTECHNIC STATE COLLEGE

VICTORINO SALCEDO CAMPUS
Sara, Iloilo
Reg. No. 97Q19783

Course Code : CLJ 101

Descriptive Title : INTRODUCTION TO CRIMINAL JUSTICE SYSTEM
Term and Academic Year : 1st Semester, AY 2020-2021
Department and Year Level : BSCRIM 2
Professors : CHARLENE A. BLANCAFLOR & ARNOLD B. MAGPANTAY

Module 2, Lesson 1

The Law Enforcement Pillar

Amendments on Page 24 under the Bureau of Internal Revenue (BIR)

The Bureau of Internal Revenue (BIR) is an agency of Department of Finance. BIR collects more than half of the total
revenues of the government. Caesar Dulay is the current Commissioner of BIR.

Republic Act no. 8424 or otherwise known as The National Internal Revenue Code of 1997 is the law that defines the
powers and duties of the BIR. It was amended by Republic Act no. 11346 last July 25, 2019 to give way to the new TRAIN
law, but only amending some sections that are inconsistent with it.

According to section 2 of the NIRC, the BIR has the following powers and duties:
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.

The Commissioner of Internal Revenue has the following powers:

The power to interpret the provisions of the Tax Code and other tax laws shall be under the exclusive and original
jurisdiction of the Commissioner, subject to review by the Secretary of Finance.
The power to decide disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed
in relation thereto, or other matters arising under this Code or other laws or portions thereof administered by the
Bureau of Internal Revenue is vested in the Commissioner, subject to the exclusive appellate jurisdiction of the Court of
Tax Appeals.

Section 5 of the NIRC states that the Commissioner has the power to Obtain Information, and to Summon, Examine,
and Take Testimony of Persons. It states that;

In ascertaining the correctness of any return, or in making a return when none has been made, or in determining the
liability of any person for any internal revenue tax, or in collecting any such liability, or in evaluating tax compliance, the
Commissioner is authorized:

(A) To examine any book, paper, record, or other data which may be relevant or material to such inquiry;

(B) To obtain on a regular basis from any person other than the person whose internal revenue tax liability is subject to
audit or investigation, or from any office or officer of the national and local governments, government agencies and
instrumentalities, including the Bangko Sentral ng Pilipinas and government-owned or -controlled corporations, any
information such as, but not limited to, costs and volume of production, receipts or sales and gross incomes of
taxpayers, and the names, addresses, and financial statements of corporations, mutual fund companies, insurance
companies, regional operating headquarters of multinational companies, joint accounts, associations, joint ventures of
consortia and registered partnerships, and their members; Provided, That the Cooperative Development Authority shall
submit to the Bureau a tax incentive report, which shall include information on the income tax, value added tax, and
other tax incentives availed of by cooperatives registered and enjoying incentives under Republic Act No. 6938, as
amended: Provided, further, That the information submitted by the Cooperative Development Authority to the Bureau
shall be submitted to the Department of Finance and shall be included in the database created under Republic Act No.
10708, otherwise known as “The Tax Incentives Management and Transparency Act (TIMTA).” 

(C) To summon the person liable for tax or required to file a return, or any officer or employee of such person, or any
person having possession, custody, or care of the books of accounts and other accounting records containing entries
relating to the business of the person liable for tax, or any other person, to appear before the Commissioner or his duly
authorized representative at a time and place specified in the summons and to produce such books, papers, records, or
other data, and to give testimony;
(D) To take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry; and

Module 2, Lesson 1 The Law Enforcement Pillar

 Republic of the Philippines
NORTHERN ILOILO POLYTECHNIC STATE COLLEGE
VICTORINO SALCEDO CAMPUS
Sara, Iloilo
Reg. No. 97Q19783

(E) To cause revenue officers and employees to make a canvass from time to time of any revenue district or region and
inquire after and concerning all persons therein who may be liable to pay any internal revenue tax, and all persons
owning or having the care, management or possession of any object with respect to which a tax is imposed.
The provisions of the foregoing paragraphs notwithstanding, nothing in this Section shall be construed as granting the
Commissioner the authority to inquire into bank deposits other than as provided for in Section 6(F) of this Code.

Section 15 of the NIRC gives authority to the Internal Revenue Officers to make arrests and seizures. It states that;

The Commissioner, the Deputy Commissioners, the Revenue Regional Directors, the Revenue District Officers and other
internal revenue officers shall have authority to make arrests and seizures for the violation of any penal law, rule or
regulation administered by the Bureau of Internal Revenue. Any person so arrested shall be forthwith brought before a
court, there to be dealt with according to law.

References:

Bureau of Internal Revenue. Retrieved from https://www.officialgazette.gov.ph/section/briefing-room/department-of-

finance/bureau-of-internal-revenue-department-of-finance

Taxation law. Retrieved from https://batasnatin.com/law-library/taxation-law/general-taxation/262-powers-and-duties-

of-the-bureau-of-internal-revenue.html

Module 2, Lesson 1 The Law Enforcement Pillar