THE TAX COLLECTORS

THE TAX COLLECTION BUREAUS 1. 2. BUREAU OF INTERNAL REVENUE BUREAU OF CUSTOMS

Powers and Duties and chief officials of the Bureau of Internal Revenue
Section 2 & 3 of the National Revenue Code of 1997, as amended: SEC. 2. Power and Duties of the BIR the Bureau of Internal Revenue shall be under the supervision and control of the Department of Finance and its power 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. SEC. 3. Chief Officials of the Bureau of Internal Revenue the Bureau of internal Revenue shall have the 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. The power of the Commissioner of Internal Revenue to interpret tax laws and decide tax cases Section 4 of the National Internal Revenue Code of 1997 provides that: SEC. 4. Power of the Commissioner to Interpret Tax Laws and to Decide Tax Cases - The power to interpret the provisions of this 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.

The Internal Revenue Districts and the powers of the Revenue Regional Director
Section 9 & 10 of the National Revenue Code of 1997, as amended: SEC. 9. - Internal Revenue Districts. - With the approval of the Secretary of Finance, the Commissioner shall divide the Philippines into such number of revenue districts as may form time to time be required for administrative purposes. Each of these districts shall be under the supervision of a Revenue District Officer.

SEC. 10. - Revenue Regional Director. - Under rules and regulations, policies and standards formulated by the Commissioner, with the approval of the Secretary of Finance, the Revenue Regional director shall, within the region and district offices under his jurisdiction, among others: (a) Implement laws, policies, plans, programs, rules and regulations of the department or agencies in the regional area; (b) Administer and enforce internal revenue laws, and rules and regulations, including the assessment and collection of all internal revenue taxes, charges and fees. (c) Issue Letters of authority for the examination of taxpayers within the region; (d) Provide economical, efficient and effective service to the people in the area; (e) Coordinate with regional offices or other departments, bureaus and agencies in the area; (f) Coordinate with local government units in the area; (g) Exercise control and supervision over the officers and employees within the region; and (h) Perform such other functions as may be provided by law and as may be delegated by the Commissioner.

Duties of Revenue District Officers and other Internal Revenue

a. To ensure that laws, and rules and regulations affecting national internal revenue are faithfully executed and complied with; b. To aid in the prevention, detection and punishment of frauds or delinquencies in connection therewith; c. To examine the efficiency of all officers and employees of the Bureau of Internal Revenue under his supervision; d. To report in writing to the Commissioner, through the Regional Director, any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal revenue officer of which he may obtain knowledge, with a statement of all the facts and any evidence sustaining each case. Agents and Deputies for the collection of National Internal Revenue Taxes The following are constituted as agents of the Commissioner: a. The Commissioner of Customs and his subordinates with respect to the collection of national internal revenue taxes on imported goods; b. The head of the appropriate government office and his subordinates with respect to the collection of energy tax; and c. Banks duly accredited by the Commissioner with the respect to receipts of payments of the internal revenue taxes authorized to be made thru the banks. Organization of the Bureau of Customs

The Bureau of Customs is governed by the Book II, Title I, of the Tariff and Customs Code, as amended: SEC. 601. Chief Officials of the bureau of Customs the Bureau of Customs shall have one chief and four assistant chief, to be known respectively as the commissioner of Customs (hereinafter known as the Commissioner): Four (4) Deputy Commissioner of Customs (a) Custom revenue Collection Monitoring Group; (b) Customs Assessment and Operations Coordinating Group; (c) Intelligence and Enforcement Group; (d) Internal Administration Group The Bureau of Customs is Immune from Suit 1. The bureau of customs has the power and duty over all laws relating to customs laws. 2. The Tariff and Customs Code clearly empowers the Bureau of Customs to prevent and suppress smuggling and other fraud upon the customs over all seas within the jurisdiction of the inland waters navigable from the seas 3. In case of hot pursuit even beyond the maritime zones Function of the Bureau of Customs a. Assessment and collection of the lawful revenues from imported articles and all other dues, fees, charges, fines and penalties accruing under the tariff and customs laws b. Prevention and suppression of smuggling and other frauds upon the customs c. Arrastre service The general duties, powers and duties of Customs are enumerated in Section 602 of Tariff and Customs Code, as amended, as follows; SEC. 602. Functions of the Bureau - the general duties, powers and jurisdiction of the bureau shall include: a. The assessment and collection of the lawful revenues from imported articles and all other dues, fees, charges, fines and penalties accruing under the tariff and customs laws; b. The prevention and suppression of smuggling and other frauds upon the customs; c. The supervision and control over the entrance and clearance of vessels and aircraft in foreign commerce; d. The enforcement of the tariff and custom laws and all other laws, rules and regulation \s relating to the tariff and customs administration; e. The supervision and control over the handling of the foreign mails arriving in the Philippines, for the purpose of the collection of the lawful duty on the dutiable articles thus imported and the prevention of smuggling through the medium of such mails; f. Supervise and control all import and export cargoes, landed or stored in piers, airports, terminal facilities, including container yards and freight stations, for the protection of government revenue; g. Exercise exclusive original jurisdiction over seizure and forfeiture cases under the tariff and customs laws

The Territorial Jurisdiction of the Bureau of Customs Sec. 603. Territorial Jurisdiction. For the due and effective exercise of the powers conferred by law and to the extent requisite therefore, said bureau shall have the right of supervision and police authority over all seas within the jurisdiction of the Philippines and over all coasts, ports, airports, harbors, bays, rivers and inland waters navigable from the sea. When a vessel becomes subject to seizure by reason of an act done in Philippine waters in violation of the tariff and customs laws, a pursuit of such vessel begun within the jurisdictional waters may continue beyond the maritime zone, and the vessel may be seized on the high sea. Imported articles which may be subject to seizure for violation of the tariff and customs laws may be pursued in their transportation in the Philippines by land, water or air and such jurisdiction exerted over it at any place therein as may be necessary for the due enforcement of the law. Sec. 604. Jurisdiction over Premises Used for Customs Purposes. The Bureau of Customs shall, for customs purposes, have exclusive control, direction and management of custom-houses, warehouses, offices, wharves, and other premises in the respective ports of entry, in all cases without prejudice to the general police powers of the city or municipality wherein such premises are situated. The Local Tax Collectors The duty to collect taxes imposed by the local government units devolve upon their respective provincial, city, municipal and barangay treasurer and their agents, local taxation being governed by the local government code of 1991 since its effectivity on January 1, 1992.