TAX REVIEWER (DIMAAMPAO) 1.

Powers and Duties of the BIR

NIRC Section 2: BIR shall be under the supervision and control of the DOF for: (A EEE) !. The Assessment and ollection of all national internal revenue ta es! fees! and char"es# The Enforcement of all forfeitures! penalties and fines connected there$ith# Includin" the E ecution of %ud"ments in all cases decided in its favor b& the Court of Ta 'ppeals and the ordinar& courts# and The Bureau shall "ive (ffect to and administer the supervisor& and police po$ers conferred to it b& this Code or other la$s BIR Or"ani#ationa$ %tru&ture

NIRC Section )! (O *+, and (: )-.: Commissioner of Internal Revenue /CIR0 1 2 assistant chiefs 3no$n as Deput& Commissioners to head the follo$in" "roups: (RI'O) *4 Operations 5roup 24 'e"al and (nforcement 5roup )4 Information S&stems 5roup 24 Resource 6ana"ement 5roup (. Powers and Duties of the IR

NIRC Sections 278: CIR po$ers and duties (MODE I) *4 To Interpret ta la$s and to decide ta cases# 24 To Obtain information! and to summon9e amine and ta3e testimon& of persons# )4 To Ma3e assessment and prescribe additional re:uirements for ta enforcement# 24 To Dele"ate po$er# and ,4 To Ensure the provision and distribution of forms! receipts! certificates and appliances! and the ac3no$led"ment of pa&ment of ta es4 ). Power to inter*ret ta+ $aws administration and

NIRC Section 2: The po$er to interpret ta la$s under e clusive and ori"inal %urisdiction of the CIR! sub%ect to revie$ b& the Secretar& of Finance4 The po$er to decide disputed assessments is vested in the CIR! sub%ect to the e clusive appellate %urisdiction of the CT'4 ,. Power to o-tain infor.ation and to su..on/e+a.ine and ta0e testi.on1 of *ersons

The Commissioner! in performance of his dut&! is authori;ed to do the follo$in": (%TORE)

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To E amine an& boo3! paper! record! or other data relevant to such in:uir&# To Obtain on a re"ular basis from an& person other than the person investi"ated or audited! or from an& office! a"enc& or 5OCC an& information relevant to the matter at hand4 To %ummon the person liable for ta or re:uired to file a return! or an& other person! to appear before the Commissioner or his dul& authori;ed representative at a time and place specified in the summons and to produce such information and to "ive testimon&# To ta3e such Testimon& of the person concerned! under oath! as ma& be relevant or material to such in:uir&# and To cause Revenue officers and emplo&ees to ma3e a canvass from time to time of an& revenue district or re"ion and in:uire after and concernin" all persons $ho ma& be liable to pa& an& internal revenue ta ! and all persons o$nin" or havin" the care! mana"ement or possession of an& ob%ect $ith respect to $hich a ta is imposed4

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2. Power of the o..issioner to .a0e assess.ents and *res&ri-e additiona$ re3uire.ents for Ta+ Ad.inistration and Enfor&e.ent /'0 /B0 /C0 /D0 /(0 /F0 /50 />0 4. ( amination of returns and determination of ta due4 Failure to submit re:uired returns! statements! reports and other documents4 'uthorit& to Conduct Inventor&7ta3in"! surveillance and to <rescribe <resumptive 5ross Sales and Receipts4 'uthorit& to Terminate Ta able <eriod 'uthorit& of the Commissioner to <rescribe Real <ropert& =alues 'uthorit& of the Commissioner to in:uire into Ban3 Deposit 'ccounts 'uthorit& to 'ccredit and Re"ister Ta '"ents4 'uthorit& of the Commissioner to <rescribe 'dditional <rocedural or Documentar& Re:uirement

5on6De$e"a-$e Power of the IR

The po$ers of the CIR $hich ma& not be dele"ated are: (RI A) *0 To Recommend the promul"ation of rules and re"ulations b& the DOF Secretar&# 20 To Issue rulin"s of first impression or to reverse! revo3e or modif& an& e istin" rulin" of the CIR# )0 To ompromise or abate ta liabilit&! sub%ect to certain e ceptions# and 20 To Assi"n or reassi"n internal revenue officers to establishments $here articles sub%ect to e cise ta are produced or 3ept 7. 'o&a$ 8o9ern.ent Ta+ation : ;unda.enta$ Prin&i*$es

a4 ?niformit& b4 Ta es! fees! char"es and other impositions shall be e:uitable and based on abilit& to pa& for public purposes not un%ust! e cessive oppressive or confiscator&! no contrar& to la$! public polic&! national economic polic&! or in restraint of trade c4 The lev& and collection shall not be left to an& private person d4 Inures solel& to the local "overnment unit lev&in" the ta e4 The pro"ressivit& principle must be observed4 <. %&o*e of the ta+in" *ower of '8=s

The ta in" po$er of @5? is limited onl& throu"h the "uidelines e pressl& provided for b& the le"islature4 Be&ond these limitations! the @5? is "iven a $ide arra& or latitude to impose ta es not preempted b& the NIRC 1>. Prin&i*$e of Pre6e.*tion or E+&$usionar1 Do&trine

Ahen the national "overnment elects to ta a particular area! it is impliedl& $ithholdin" from the @5? the dele"ated po$er to ta the same field 11. %*e&ifi& ta+in" *ower of '8=s

a0 Ta in" po$ers of provinces /i0 Ta on transfer of real propert& o$nership /ii0 Ta on business of printin" and publication /iii0 Franchise ta /iv0 Ta on sand! "ravel and other :uarr& services /v0 <rofessional a /vi0 'musement ta /vii0 Ta on deliver& truc39van b0 Ta in" po$er of cities c0 Ta in" po$er of municipalities /i0 Ta on various t&pes of businesses /ii0 Ceilin" on business ta impossible on municipalities $ithin 6etro 6anila /iii0 Ta on retirement of business /iv0 Rules on pa&ment of business ta /v0 Fees and char"es for re"ulation and licensin" /vi0 Situs of ta collected d0 Ta in" po$ers of baran"a&s e0 Common revenue raisin" po$ers /i0 Service fee char"es /ii0 <ublic utilit& char"es /iii0 Toll fees or char"es f0 Communit& Ta

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'i.itations on ta+in" *ower of '8=s

NIRC Section *)): @5?s cannot impose the follo$in": a4 Income ta /e cept on ban3 and financial entities0 b4 DocStamp Ta c4 (state and DonorBs ta es d4 Customs Duties e4 Ta es on "oods passin" throu"h the @5? f4 Ta es on a"ricultural and a:uatic products sold b& mar"inal farmers and fisherman "4 Ta es on BOI7re"istered enterprises h4 ( cise ta es on articles under the Ta Code and ta es on petroleum products i4 <ercenta"e ta and ='T %4 Ta es on "ross receipts of transportation contractors 34 Ta es on premium paid b& $a& of reinsurance l4 Ta es on re"istration of motor vehicles m4 Ta es on <hilippine products actuall& e ported n4 Ta es on Countr&side and Baran"a& Business (nterprises and cooperatives o4 Ta es and fees on the National 5overnment @5C Section *8.: @5?s cannot impose ta es that are specificall& enumerated or ta ed under the provisions of the Ta Code 1(. Is a .uni&i*a$ ordinan&e i.*osin" fees on "oods (&orn) that *ass throu"h a .uni&i*a$it1?s territor1 9a$id@ No4 's held in Palma Development Corp. v Zamboanga Del Sur /Oct4! 2--)0! @5?s! throu"h their San""unian! ma& impose ta es for the use of an& public road such as a service fee imposed on vehicles usin" municipal roads to a $harf4 >o$ever! Section *))/e0 prohibits the imposition in the "uise of $harfa"e! of fees as $ell as other ta es or char"es in an& form $hatsoever on "oods or merchandise4 In this case! the @5? cannot ta the "oods even in the "uise of police surveillance fees4 1). The Pro9in&e of Bu$a&an *assed an ordinan&e i.*osin" ta+ on .inera$s e+tra&ted fro. *u-$i& $ands -ut went on to &o$$e&t ta+ on .inera$s e+tra&ted fro. *ri9ate $ands. %in&e the '8 on$1 *ro9ides for ta+ on *u-$i& $andsA is the a&tion of the Pro9in&e of Bu$a&an 9a$id@ No4 's held in <RO=INC( OF B?@'C'N =4 C' /Nov4 2+! *CC804 1,. The Pro9in&e of Bu$a&an *assed an ordinan&e i.*osin" ta+ on .inera$s e+tra&ted fro. *u-$i& $ands -ut went on to &o$$e&t ta+ on .inera$s e+tra&ted fro. *ri9ate $ands. %in&e the '8 on$1 *ro9ides for ta+ on *u-$i& $andsA is the a&tion of the Pro9in&e of Bu$a&an 9a$id@