HEAD OF BIR IN MASBATE CITY

The BIR Masbate City Masbate-District Office is in charge of tax collection and provides immediate help
to taxpayers within its jurisdiction. Top officers of the Bureau of Internal Revenue. The Internal Revenue
Bureau will have a Commissioner of Internal Revenue as its chief, also known as the Commissioner, and
four Deputy Commissioners as its subordinate leaders.

The President, Treasurer, Immediate Past President, Presidents of the Commodity Divisions, and
BIR Director General make up the Board. The Executive Committee, which meets four times a
year, makes all significant decisions pertaining to the association.

The Department of Finance will oversee and manage the Bureau of Internal Revenue, and it will
be responsible for assessing and collecting all federal internal revenue taxes, fees, and charges as
well as enforcing any forfeitures, fines, or penalties related to them. It will also be responsible
for carrying out judgments in any cases where the Court of Tax Appeals and regular courts rule
in its favor. The supervisory and policing authority granted to it by this code or other laws must
be carried out and administered by the Bureau.

GIVE 3 FUNCTIONS

The Commissioner for Finance has the power to make first-impression decisions as well
as to overturn, rescind, or alter any previous Bureau decisions. Additionally, he has the
authority to negotiate or reduce any tax debt that is subject to Section 204(A) or (B) of
this Code. However, regional evaluation boards have the authority to invalidate
assessments made by regional offices for basic deficiency taxes of P500,000 or less.
In order to collect the right amount of tax or to suggest the assessment of any deficiency
tax, a revenue officer appointed to execute assessment tasks in any district may
investigate taxpayers within the district's authority. The Revenue Regional Director might
have carried out the identical actions by himself. A revenue officer may investigate
taxpayers in that district upon the Commissioner's advice, subject to the rules and
regulations that the Secretary of Finance will impose.
The Commissioner shall hire, assign, or reassign internal revenue officers engaged in
excise tax duties to establishments or locations where goods subject to excise tax are
produced or kept, as often as the revenue service may require. However, an internal
revenue officer assigned to any such establishment may not stay in his position for more
than two (2) years, subject to the Secretary of Finance's rules and regulations.