Bir Lecture

8/19/2019 Bir Lecture

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NOTES IN ORGANIZATION AND FUNCTIONS OF THE

BUREAU OF INTERNAL REVENUE

1. Powers and Du!es o" #e Bureau o" Inerna$ Re%enue

T#e Bureau o" #e Inerna$ Re%enue !s #e under #e &onro$ and su'er%!s!ono" #e De'ar(en o" F!nan&e and !s 'owers and du!es !n&$ude #e

assess(en and &o$$e&!on o" a$$ na!ona$ !nerna$ re%enue a)es* "ees and

&#ar+es, #e en"or&e(en o" a$$ "or"e!ures* 'ena$!es* and -nes, and #e

e)e&u!on o" ud+(ens !n a$$ &ases de&!ded !n !s "a%or /0 #e Cour o" Ta)

A''ea$s and #e ord!nar0 &ours.

. C#!e" O2&!a$s o" #e Bureau o" Inerna$ Re%enue

T#e Bureau o" Inerna$ Re%enue !s #eaded /0 a &#!e" 3nown as #e

Co((!ss!oner* w!# 4 ass!sans 3nown as De'u0 Co((!ss!oners.

5. Powers o" #e Co((!ss!oners

a. Power o" #e Co((!ss!oner o !ner're a) $aws and o de&!de a) &ases

/. Power o" #e Co((!ss!oner o o/a!n !n"or(a!on, and o su((on and o

a3e es!(on0 o" 'ersons 6Au#or!0 o ad(!n!ser oa#7

&. Power o" #e Co((!ss!oner o (a3e assess(ens and 'res&r!/e add!!ona$

re8u!re(ens "or a) ad(!n!sra!on o and en"or&e(en.

4. Power o" #e Co((!ss!oner o (a3e assess(ens and 'res&r!/e add!!ona$

re8u!re(ens "or a) ad(!n!sra!on o and en"or&e(en* !n&$udes9

a. Au#or!0 o e)a(!ne reurns and deer(!ne a) due

/. Au#or!0 o &ondu& !n%enor0:a3!n+* sur%e!$$an&e and o 'res&r!/e

'resu('!%e +ross sa$es and re&e!'s

&. Au#or!0 o er(!nae a)a/$e 'er!od

d. Au#or!0 o 'res&r!/e rea$ 'ro'er0 %a$ues

e. Au#or!0 o !n8u!re !no /an3 de'os! a&&ouns

Au#or!0 o Ter(!nae Ta)a/$e Per!od

;#en ! &o(es o #e 3now$ed+e o" #e Co((!ss!oner #a a a)'a0er !s

re!r!n+ "ro( /us!ness su/e& o a), !s !nend!n+ o $ea%e #e P#!$!''!nes,

!nend!n+ o re(o%e #!s 'ro'er0 "ro( #e P#!$!''!nes, or !nend!n+ o #!de or

&on&ea$ #!s 'ro'er0, or !s 'er"or(!n+ an0 a& end!n+ o o/sru& #e

'ro&eed!n+s "or #e &o$$e&!on o" #e a)* #e Co((!ss!oner (a0 de&$are #e

a) 'er!od o" su&# a)'a0er er(!naed a an0 !(e and s#a$$ send #e

a)'a0er a no!&e o" su&# de&!s!on* o+e#er w!# a re8ues "or #e !((ed!ae



'a0(en o" #e a) "or #e 'er!od so de&$ared er(!naed and #e a) "or #e

're&ed!n+ 0ear or 8uarer* and s#a$$ /e su/e& o a$$ #e 'ena$!es* un$ess

'a!d w!#!n #e !(e -)ed !n #e de(and (ade /0 #e Co((!ss!oner.

Au#or!0 o Pres&r!/e Rea$ Pro'er0 Va$ues

T#e Co((!ss!oner !s au#or!<ed o d!%!de #e P#!$!''!nes !no d!=eren <ones

or areas and s#a$$ deer(!ne #e "a!r (ar3e %a$ue o" rea$ 'ro'er!es $o&aed

!n ea&# <one or area.

For 'ur'ose o" &o('u!n+ an0 !nerna$ re%enue a)* #e %a$ue o" #e 'ro'er0

!s w#!&#e%er #e #!+#er !s o"9

1. T#e "a!r (ar3e %a$ue as deer(!ned /0 #e Co((!ss!oner or

. T#e "a!r (ar3e %a$ue as s#own !n #e s&#edu$e o" %a$ues o" #e Pro%!n&!a$

and C!0 Assessors.

Au#or!0 o In8u!re Ino Ban3 De'os! A&&ouns

Now!#sand!n+ an0 &onrar0 'ro%!s!on o" Re'u/$!& A& No. 14>? 6Ban3

Se&re&0 Law7 and o#er +enera$ or s'e&!a$ $aws* #e Co((!ss!oner !s

au#or!<ed o !n8u!re !no #e /an3 de'os!s o"9

1. A de&eden o deer(!ne #!s +ross esae, and

. An0 a)'a0er w#o #as -$ed an a''$!&a!on "or &o('ro(!se o" #!s a)

$!a/!$!0 /0 reason o" -nan&!a$ !n&a'a&!0 o 'a0 #!s a) $!a/!$!0.

In &ase a a)'a0er -$es an a''$!&a!on o &o('ro(!se #e 'a0(en o" #!s a)

$!a/!$!!es on #!s &$a!( #a #!s -nan&!a$ 'os!!on de(onsraes a &$ear $!a/!$!0

o 'a0 #e a) assessed* #!s a''$!&a!on s#a$$ no /e &ons!dered un$ess #e

wa%es !n wr!!n+ #!s 'r!%!$e+e under Re'u/$!& A& No. 14>? or under o#er

+enera$ or s'e&!a$ $aws* and su&# wa!%er s#a$$ &ons!ue #e au#or!0 o" #e

Co((!ss!oner o !n8u!re !no #e /an3 de'os!s o" #e a)'a0er.

Issuan&e and Ru$!n+s o" #e Bureau o" Inerna$ Re%enue

Re%enue Re+u$a!ons 6RRs7 are !ssuan&es s!+ned /0 #e se&rear0 o" F!nan&e*u'on re&o((enda!on o" #e Co((!ss!oner o" Inerna$ Re%enue* w#!&#

s'e&!"0* 'res&r!/e or de-nes ru$es and re+u$a!ons "or #e e=e&!%e

en"or&e(en o" #e 'ro%!s!ons o" #e Na!ona$ Inerna$ Re%enue Code 6NIRC7

and re$aed saues.

Re%enue @e(orandu( Orders 6R@Os7 are !ssuan&es #a 'ro%!de d!re&!%es

or !nsru&!ons, 'res&r!/e +u!de$!nes, and ou$!ne 'ro&esses* o'era!ons*



a&!%!!es* wor3ows* (e#ods and 'ro&edures ne&essar0 !n #e

!('$e(ena!on o" saed 'o$!&!es* +oa$s* o/e&!%es* '$ans and 'ro+ra(s o"

#e Bureau !n a$$ areas o" o'era!ons* e)&e' aud!!n+.

Re%enue @e(orandu( Ru$!n+s 6R@Rs7 are ru$!n+s* o'!n!ons and

!ner'rea!ons o" #e Co((!ss!oner o" Inerna$ Re%enue w!# res'e& o #e'ro%!s!ons o" #e Ta) Code and o#er a) $aws* as a''$!ed o a s'e&!r!& se o"

"a&s* w!# or w!#ou esa/$!s#ed 're&edens* and w#!&# #e Co((!ss!oner

(a0 !ssue "ro( !(e o !(e "or #e 'ur'ose o" 'ro%!d!n+ a)'a0ers +u!dan&e

on #e a) &onse8uen&es !n s'e&!-& s!ua!ons. BIR Ru$!n+s* #ere"ore* &anno

&onra%ene du$0 !ssued R@Rs* o#erw!se* #e Ru$!n+ are nu$$ and %o!d a/s

!n!!o.

Re%enue @e(orandu( C!r&u$ar 6R@Cs7 are !ssuan&es #a 'u/$!s# 'er!nen

and a''$!&a/$e 'or!ons* as we$$ as a('$!-&a!ons* o" $aws* ru$es* re+u$a!ons

and 're&edens !ssued /0 #e BIR and o#er a+en&!eso2&es.

Re%enue Bu$$e!ns 6RB7 re"er o 'er!od!& !ssuan&es* no!&es and o2&!a$

announ&e(ens o" #e Co((!ss!oner o" Inerna$ Re%enue #a &onso$!dae #e

Bureau o" Inerna$ Re%enues 'os!!on on &era!n s'e&!-& !ssues o" $aw or

ad(!n!sra!on !n re$a!on o #e 'ro%!s!ons o" #e Ta) Code* re$e%an a) $aws

and o#er !ssuan&es "or #e +u!dan&e o" #e 'u/$!&.

BIR Ru$!n+s are o2&!a$ 'os!!on o" #e Bureau o 8uer!es ra!sed /0 a)'a0ers

and o#er sa3e#o$ders re$a!%e o &$ar!-&a!on and !ner'rea!on o" a) $aws.

?. De$e+a!on o" Power

T#e Co((!ss!oner (a0 de$e+ae #e 'owers %esed !n #!( under #e Ta)

Code o an0 or su&# su/ord!nae o2&!a$s w!# #e ran3 e8u!%a$en o a

d!%!s!on &#!e" or #!+#er. T#e "o$$ow!n+ 'owers o" #e Co((!ss!oner (a0 no

/e de$e+aed9

a. T#e 'ower o re&o((end #e 'ro(u$+a!on o" ru$es and re+u$a!ons /0 #e

Se&rear0 o" F!nan&e,

/. T#e 'ower o !ssue ru$!n+s o" -rs !('ress!on or o re%erse* re%o3e or(od!"0 an0 e)!s!n+ ru$!n+ o" #e Bureau,

&. T#e 'ower o &o('ro(!se or a/ae an0 a) $!a/!$!09 Pro%!ded* #owe%er*

#a assess(ens !ssued /0 #e re+!ona$ o2&es !n%o$%!n+ /as!& de-&!en&0

a)es o" P?>>*>>> or $ess* and (!nor &r!(!na$ %!o$a!ons* d!s&o%ered /0

re+!ona$ and d!sr!& o2&!a$s* (a0 /e &o('ro(!sed o" #e Re+!ona$



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