Name: Antonette B.

Millan BSBA-FM 2
Income Taxation Assignment 1

The Bureau of Internal Revenue

• Power and duties of the BIR
SEC. 2. The Powers and Duties of the Bureau of Internal Revenue shall comprehend;
✓ the assessment and collection of all national internal revenue taxes, fees, and charges
✓ 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.
✓also give effect to and administer the supervisory and police powers conferred to it by this
Code or other laws.

• Composition of the officials of the BIR

Management Committee
Assistant Commissioners (ACIR)
Head Revenue Executive Assistants (HREA)
National Office
Regional/ District Offices
Revenue Data Centers

• Power of the Commissioner

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 the Commissioner to Make Assessments and Prescribe Additional
Requirements for Tax Administration and Enforcement
(A) Examination of Return and Determination of Tax Due.
(B) Failure to Submit Required Returns, Statements, Reports and other Documents
(C) Authority to Conduct Inventory-taking, Surveillance and to Prescribe Presumptive Gross
Sales and Receipts
(D) Authority to Terminate Taxable Period
(E) Authority of the Commissioner to Prescribe Real Property Values
(F) Authority of the Commissioner to Inquire into Bank Deposit Accounts and Other Related
information held by Financial Institutions
(G) Authority to Accredit and Register Tax Agents
(H) Authority of the Commissioner to Prescribe Additional Procedural or Documentary
Requirements
Reference: https://www.bir.gov.ph/index.php/philippine-transparency-seal/bir-
officials.html