Toll v.

tax
 
1.       Toll is a sum of money for the use of something. It is the consideration which is paid for
the use of a road, bridge, or the like, of a public nature. Taxes, on the other hand, are
enforced proportional contributions from persons and property levied by the State by
virtue of its sovereignty for the support of the government and all public needs.
 
2.       Toll is a demand of proprietorship; tax is a demand of sovereignty.
 
3.       Toll is paid for the use of another’s property; tax is paid for the support of government.
 
4.       The amount paid as toll depends upon the cost of construction or maintenance of the
public improvement used; while there is no limit on the amount collected as tax as long
as it is not excessive, unreasonable, or confiscatory.
 
5.       Toll may be imposed by the government or by private individuals or entities; tax may be
imposed only by the government.
 
Tax v. penalty
 
1.       Penalty is any sanction imposed as a punishment for violation of law or for acts deemed
injurious; taxes are enforced proportional contributions from persons and property levied
by the State by virtue of its sovereignty for the support of the government and all public
needs.
 
2.       Penalty is designed to regulate conduct; taxes are generally intended to generate
revenue.
 
3.       Penalty may be imposed by the government or by private individuals or entities; taxes
only by the government.
 
Obligation to pay debt v. obligation to pay tax
 
1.       A debt is generally based on contract, express or implied, while a tax is based on laws.
 
2.       A debt is assignable, while a tax cannot generally be assigned.
 
3.       A debt may be paid in kind, while a tax is generally paid in money.
 
4.       A debt may be the subject of set off or compensation, a tax cannot.
 
5.       A person cannot be imprisoned for non-payment of tax, except poll tax.
 
6.       A debt is governed by the ordinary periods of prescription, while a tax is governed by the
special prescriptive periods provided for in the NIRC.
*What is BIR?
The Bureau of Internal Revenue 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.
MANDATE
The Bureau of Internal Revenue shall be under the supervision and control of the
Department of Finance and its powers and duties shall comprehend the assessment
and collection of all national internal revenue taxes, fees, and charges, and the
enforcement of all forfeitures, penalties, and fines connected therewith, including the
execution of judgments in all cases decided in its favor by the Court of Tax Appeals and
the ordinary courts. The Bureau shall give effect to and administer the supervisory and
police powers conferred to it by this Code or other laws. (Section 2 of the National
Internal Revenue Code of 1997)

MISSION
We collect taxes through just enforcement of tax laws for nation-building and the
upliftment of the lives of Filipinos

VISION The Bureau of Internal Revenue is an institution of service excellence and

integrity.

GUIDING PRINCIPLE "Service Excellence with Integrity and Professionalism"

*What are the policies that govern BIR?

National Tax Law

I. 1987 Constitution

The 1987 Philippine Constitution sets limitations on the exercise of the power to tax.
The rule of taxation shall be uniform and equitable.
 All money collected on any tax levied for a special purpose shall be treated as a
special fund and paid out for such purpose only.
 The Congress may, by law, authorize the President to fix within specified limits, and
subject to such limitations and restriction
 The Supreme Court shall have the power to review, revise, reverse, modify or
affirm on appeal or certiorari, as the law or the Rules of Court may provide, final
judgments and orders of lower courts
*What is BIR?
The Bureau of Internal Revenue 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.
MANDATE
The Bureau of Internal Revenue shall be under the supervision and control of the
Department of Finance and its powers and duties shall comprehend the assessment
and collection of all national internal revenue taxes, fees, and charges, and the
enforcement of all forfeitures, penalties, and fines connected therewith, including the
execution of judgments in all cases decided in its favor by the Court of Tax Appeals and
the ordinary courts. The Bureau shall give effect to and administer the supervisory and
police powers conferred to it by this Code or other laws. (Section 2 of the National
Internal Revenue Code of 1997)

MISSION
We collect taxes through just enforcement of tax laws for nation-building and the
upliftment of the lives of Filipinos

VISION The Bureau of Internal Revenue is an institution of service excellence and

integrity.

GUIDING PRINCIPLE "Service Excellence with Integrity and Professionalism"

*What are the policies that govern BIR?

National Tax Law

I. 1987 Constitution

The 1987 Philippine Constitution sets limitations on the exercise of the power to tax.
The rule of taxation shall be uniform and equitable.
 All money collected on any tax levied for a special purpose shall be treated as a
special fund and paid out for such purpose only.
 The Congress may, by law, authorize the President to fix within specified limits, and
subject to such limitations and restriction
 The Supreme Court shall have the power to review, revise, reverse, modify or
affirm on appeal or certiorari, as the law or the Rules of Court may provide, final
judgments and orders of lower courts
*What is BIR?
The Bureau of Internal Revenue 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.
MANDATE
The Bureau of Internal Revenue shall be under the supervision and control of the
Department of Finance and its powers and duties shall comprehend the assessment
and collection of all national internal revenue taxes, fees, and charges, and the
enforcement of all forfeitures, penalties, and fines connected therewith, including the
execution of judgments in all cases decided in its favor by the Court of Tax Appeals and
the ordinary courts. The Bureau shall give effect to and administer the supervisory and
police powers conferred to it by this Code or other laws. (Section 2 of the National
Internal Revenue Code of 1997)

MISSION
We collect taxes through just enforcement of tax laws for nation-building and the
upliftment of the lives of Filipinos
VISION The Bureau of Internal Revenue is an institution of service excellence and
integrity.

GUIDING PRINCIPLE "Service Excellence with Integrity and Professionalism"

*What are the policies that govern BIR?

National Tax Law

I. 1987 Constitution

The 1987 Philippine Constitution sets limitations on the exercise of the power to tax.
The rule of taxation shall be uniform and equitable.
 All money collected on any tax levied for a special purpose shall be treated as a
special fund and paid out for such purpose only.
 The Congress may, by law, authorize the President to fix within specified limits, and
subject to such limitations and restriction
 The Supreme Court shall have the power to review, revise, reverse, modify or
affirm on appeal or certiorari, as the law or the Rules of Court may provide, final
judgments and orders of lower courts