General Taxation

7/30/2019 General Taxation

1/9

1.COMMISSIONER OF CUSTOMS vs. MARINASALES, INC .- Motion forconsideration

Category:General Taxation

COMMISSIONER OF CUSTOMS vs.

MARINA SALES, INC .- Motion for

Reconsideration

ISSUE:

Is a Motion for Reconsideration from the decision of a division of the Court of Tax Appealsmandatory prior to elevating the case to the Court of Tax Appeals en banc?

HELD:

YES. The use of the term must clearly indicates that the requirement is mandatory and not

merely directory. There is no exigent and persuasive reason (such as relieving a litigant of

injustice) to relax the rules in this case.

2.MERCURY DRUG CORPORATION VS. CIR- Tax

Credit


MERCURY DRUG CORPORATION VS.

COMMISSIONER OF INTERNAL

REVENUE- Tax Credit
http://www.batasnatin.com/law-library/taxation-law/general-taxation/1916-commissioner-of-customs-vs-marina-sales-inc--motion-for-reconsideration.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1916-commissioner-of-customs-vs-marina-sales-inc--motion-for-reconsideration.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1916-commissioner-of-customs-vs-marina-sales-inc--motion-for-reconsideration.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1916-commissioner-of-customs-vs-marina-sales-inc--motion-for-reconsideration.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1916-commissioner-of-customs-vs-marina-sales-inc--motion-for-reconsideration.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1881-mercury-drug-corporation-vs-cir-tax-credit.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1881-mercury-drug-corporation-vs-cir-tax-credit.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1881-mercury-drug-corporation-vs-cir-tax-credit.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1881-mercury-drug-corporation-vs-cir-tax-credit.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=f3f79821c1a05e578e836824837dfc87cc1c5299http://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=f020bb4b07feae6b61b08acc7373c09f8a503c77http://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=f3f79821c1a05e578e836824837dfc87cc1c5299http://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=f020bb4b07feae6b61b08acc7373c09f8a503c77http://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1881-mercury-drug-corporation-vs-cir-tax-credit.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1881-mercury-drug-corporation-vs-cir-tax-credit.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1916-commissioner-of-customs-vs-marina-sales-inc--motion-for-reconsideration.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1916-commissioner-of-customs-vs-marina-sales-inc--motion-for-reconsideration.html


2/9

FACTS:

Mercury Drug granted 20% sales discount to qualified senior citizens on their purchases of

medicines. They subsequently filed a refund for taxable years 1993 and 1994 given that the thenprevailing rule allowed that the sales discounts be claimed as tax credits.

ISSUE:

Is the claim for tax credit to be based on the full amount of the 20% senior citizen discount or

the acquisition cost of the item sold?

HELD:

The tax credit should be equivalent to the actual 20% sales discount granted to the senior

citizens. The previous ruling of the CTA that the tax credit is based only on the cost of the

discount which was interpreted to cover only direct acquisition cost, excluding administrativeand other incremental costs, was struck down by the Court.

N.B. The March 3, 2008 case of M.E. Holdings Corporation vs. CIR & CTA clarified that therule will be -- (i) prior to March 21, 2004 (effectivity of Expanded Senior Citizens Act) the

discounts are treated as tax credit; (ii) after March 21, 2004 the same are treated as deductions.

3.PHILIPPINE AMUSEMENT AND GAMING

CORPORATION VS. BUREAU OF INTERNAL

REVENUE


PHILIPPINE AMUSEMENT AND

GAMING CORPORATION VS. BUREAU

OF INTERNAL REVENUE
http://www.batasnatin.com/law-library/taxation-law/general-taxation/1879-philippine-amusement-and-gaming-corporation-vs-bureau-of-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1879-philippine-amusement-and-gaming-corporation-vs-bureau-of-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1879-philippine-amusement-and-gaming-corporation-vs-bureau-of-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1879-philippine-amusement-and-gaming-corporation-vs-bureau-of-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1879-philippine-amusement-and-gaming-corporation-vs-bureau-of-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=58720cf42b6c6693768f54b1515b4d09ce0b6790http://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1879-philippine-amusement-and-gaming-corporation-vs-bureau-of-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1879-philippine-amusement-and-gaming-corporation-vs-bureau-of-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1879-philippine-amusement-and-gaming-corporation-vs-bureau-of-internal-revenue.html


3/9

ISSUE:

Is Republic Act 9337 constitutional insofar as it excluded PAGCOR from the enumeration of

GOCCs exempt from the payment of corporate income tax?

HELD:

YES. The original exemption of PAGCOR from corporate income tax was not made pursuant to

a valid classification based on substantial distinctions so that the law may operate only on someand not on all. Instead, the same was merely granted due to the acquiescence of the House

Committee on Ways and Means to the request of PAGCOR.

The argument that the withdrawal of the exemption also violates the non-impairment clause will

not hold since any franchise is subject to amendment, alteration or repeal by Congress.However, the Court made it clear that PAGCOR remains exempt from payment of indirect taxes

and as such its purchases remain not subject to VAT, reiterating the rule laid down in the Acesite

case.

4.REPUBLIC ACT NO. 10143 - PHILIPPINE TAXACADEMY


REPUBLIC ACT NO. 10143 - PHILIPPINE

TAX ACADEMY

>Serves as a learning institution for tax collectors and administrators of the government andselected applicants from the private sector.
http://www.batasnatin.com/law-library/taxation-law/general-taxation/1878-republic-act-no-10143-philippine-tax-academy.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1878-republic-act-no-10143-philippine-tax-academy.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1878-republic-act-no-10143-philippine-tax-academy.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1878-republic-act-no-10143-philippine-tax-academy.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=2f6cb933b25d5706d828468017eed51b2fc8e822http://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1878-republic-act-no-10143-philippine-tax-academy.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1878-republic-act-no-10143-philippine-tax-academy.html


4/9

>It shall handle all trainings, continuing education programs and other courses for all officials

and personnel of the BIR, BOC, and BLGF. All existing officials and personnel of the said

agencies shall be required to undergo the re-tooling and enhancement seminars and trainingprograms.

>The Board of Trustees will be composed of representatives from the DOF (ex officio

Chairman), BIR, BOC, BLGF, and 3 representatives from the academe with at least 5 years ofteaching experience. The first 3 will be Presidential appointees.

5.ABAKADA GURO PARTYLIST vs. PURISIMA-

Attrition Act of 2005, R.A. No. 9335


ABAKADA GURO PARTYLIST vs.

PURISIMA- Attrition Act of 2005, R.A. No.

9335

FACTS:

Petitioners question the Attrition Act of 2005 and contend that by establishing a system of

rewards and incentives when they exceed their revenue targets, the law (1) transforms theofficials and employees of the BIR and BOC into mercenaries and bounty hunters; (2) violates

the constitutional guarantee of equal protection as it limits the scope of the law to the BIR and

BOC; (3) unduly delegates to the President the power to fix revenue targets without sufficient

standards; and (4) violates the doctrine of separation of powers by creating a CongressionalOversight Committee to approve the laws implementing rules.

ISSUE:
http://www.batasnatin.com/law-library/taxation-law/general-taxation/1877-abakada-guro-partylist-vs-purisima-attrition-act-of-2005-ra-no-9335.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1877-abakada-guro-partylist-vs-purisima-attrition-act-of-2005-ra-no-9335.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1877-abakada-guro-partylist-vs-purisima-attrition-act-of-2005-ra-no-9335.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1877-abakada-guro-partylist-vs-purisima-attrition-act-of-2005-ra-no-9335.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=4768b93b8d505cf20079e0201b18d051e5d34403http://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1877-abakada-guro-partylist-vs-purisima-attrition-act-of-2005-ra-no-9335.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/1877-abakada-guro-partylist-vs-purisima-attrition-act-of-2005-ra-no-9335.html


5/9

Is R.A. No. 9335 constitutional?

HELD:

YES. R.A. No. 9335 is constitutional, except for Section 12 of the law which creates a Joint

Congressional Oversight Committee to review the laws IRR.

That RA No. 9335 will turn BIR and BOC employees and officials into bounty hunters and

mercenaries is purely speculative as the law establishes safeguards by imposing liabilities on

officers and employees who are guilty of negligence, abuses, malfeasance, etc. Neither is theequal protection clause violated since the law recognizes a valid classification as only the BIR

and BOC have the common distinct primary function of revenue generation. There are sufficient

policy and standards to guide the President in fixing revenue targets as the revenue targets are

based on the original estimated revenue collection expected of the BIR and the BOC.

However, the creation of a Joint Congressional Oversight Committee for the purpose of

reviewing the IRR formulated by agencies of the executive branch (DOF, DBM, NEDA, etc.) is

unconstitutional since it violates the doctrine of separation of powers since Congress arrogated

judicial power upon itself.

6.Authority of the Internal Revenue Officer to MakeArrests and Seizures


An internal revenue agent who make arrests and seizures for violation of internal

revenue laws or regulations assume the category of peace officers and are,

therefore entitled to the privileges of such officers under the Revised Penal Code

and Rules of Court. (U.S. vs. Viado, 39 Phi l 10)

Revenue agents have no authority to search, without a warrant, a business establishment for

supposedly fraudulent records. But they are empowered to seize said records, discovered in the

course of their investigation, pursuant to Sec. 15. (People vs. Rubio, 57 Phil 886)
http://www.batasnatin.com/law-library/taxation-law/general-taxation/274-authority-of-the-internal-revenue-officer-to-make-arrests-and-seizures.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/274-authority-of-the-internal-revenue-officer-to-make-arrests-and-seizures.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/274-authority-of-the-internal-revenue-officer-to-make-arrests-and-seizures.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/274-authority-of-the-internal-revenue-officer-to-make-arrests-and-seizures.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=bf2c266b7caa1e575661c1ed216405ead1243ddchttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/274-authority-of-the-internal-revenue-officer-to-make-arrests-and-seizures.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/274-authority-of-the-internal-revenue-officer-to-make-arrests-and-seizures.html


6/9

Pursuant to SEc. 15, only the commissioner, etc. are authorized to arrest and apprehend

suspected tax evaders and therefore, the BIR is without authority to authorize any person to help

in in apprehending susoected tax evaders. (BIR Ruling No. 10, Jam 1, 1992)

7.BIR Commissioner may revoke, repeal or abrogate the

acts or previous rulings of his predecessor


An administrative officer such as the BIR Commissioner, may revoke, repeal or abrogate

the acts or previous rulings of his predecessor in office-- the construction of a statute bythose administering it is not binding on their successors if, thereafter, the latter becomes

satisfied that a different construction should be given. (Philippine National Oil Company vs.Court of Appeals, 457 SCRA 5, July 14, 2005)

8.Retroactive Application of rulings and circulars, rules and

regulations promulgated by the CIR


Rulings and circulars, rules and regulations promulgated by the Commissioner of Internal

Revenue would have no retroactive effect application if to so apply them would be prejudicial to

the taxpayers.

Instances when retroactive application will still be allowed even if prejudicial to the taxpayer:

1. A taxpayer deliberately misstates or omits material facts from his return or any documentrequired by the BIR

2. Where subsequent facts gathered by the BIR are materially different from which the ruling isbased.
http://www.batasnatin.com/law-library/taxation-law/general-taxation/275-bir-commissioner-may-revoke-repeal-or-abrogate-the-acts-or-previous-rulings-of-his-predecessor.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/275-bir-commissioner-may-revoke-repeal-or-abrogate-the-acts-or-previous-rulings-of-his-predecessor.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/275-bir-commissioner-may-revoke-repeal-or-abrogate-the-acts-or-previous-rulings-of-his-predecessor.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/275-bir-commissioner-may-revoke-repeal-or-abrogate-the-acts-or-previous-rulings-of-his-predecessor.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/276-retroactive-application-of-rulings-and-circulars-rules-and-regulations-promulgated-by-the-cir.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/276-retroactive-application-of-rulings-and-circulars-rules-and-regulations-promulgated-by-the-cir.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/276-retroactive-application-of-rulings-and-circulars-rules-and-regulations-promulgated-by-the-cir.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/276-retroactive-application-of-rulings-and-circulars-rules-and-regulations-promulgated-by-the-cir.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=afcf14366b99242497bdb705caca2d5ad966874ehttp://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=fc332371af20eae2ca09996979e209e0f6a0f24bhttp://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=afcf14366b99242497bdb705caca2d5ad966874ehttp://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=fc332371af20eae2ca09996979e209e0f6a0f24bhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/276-retroactive-application-of-rulings-and-circulars-rules-and-regulations-promulgated-by-the-cir.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/276-retroactive-application-of-rulings-and-circulars-rules-and-regulations-promulgated-by-the-cir.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/275-bir-commissioner-may-revoke-repeal-or-abrogate-the-acts-or-previous-rulings-of-his-predecessor.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/275-bir-commissioner-may-revoke-repeal-or-abrogate-the-acts-or-previous-rulings-of-his-predecessor.html


7/9

3. Where the taxpayer acted in bad faith. (Commissioner of Internal Revenue vs. Benguet

Corporation, 495 SCRA 5, July 14 2006)

9.Sources of Revenues (Taxation)


Sources of Revenues; the following taxes are national internal revenue taxes:

1. Income Tax

2. Estate and donor's taxes

3. Value-Added tax

4. Other percentage taxes

5. Excise taxes

6. Documentary Stamp taxes

7. Such other taxes as are or hereafter may be imposed and collected by the Bureau of InternalRevenue

10.Authority of Officers to Administer Oaths and TakeTestimony


The Commissioner, Deputy Commissioners, Service Chiefs, Assistant Service Chiefs, RevenueRegional Directors, Assistant Revenue Regional Directors, Chiefs and Assistant Chiefs of

Division,Revenue District Officers, special deputies of the Commissioner, internal revenue
http://www.batasnatin.com/law-library/taxation-law/general-taxation/277-sources-of-revenues-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/277-sources-of-revenues-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/277-sources-of-revenues-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/273-authority-of-officers-to-administer-oaths-and-take-testimony.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/273-authority-of-officers-to-administer-oaths-and-take-testimony.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/273-authority-of-officers-to-administer-oaths-and-take-testimony.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/273-authority-of-officers-to-administer-oaths-and-take-testimony.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=d4852d62911e1a19ede0e7cce7a43ee41c2dc138http://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/273-authority-of-officers-to-administer-oaths-and-take-testimony.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/273-authority-of-officers-to-administer-oaths-and-take-testimony.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/277-sources-of-revenues-taxation.html


8/9

officers and any other employee of the Bureau thereunto especially deputized by the

Commissioner shall have the power to administer oaths and to take testimony in any official

matter or investigation conducted by them regarding matters within the jurisdiction of theBureau. (Sec. 14)

In the absence of showing of materiality, and in the absence of any particularity in specifyingwhat is wanted by a subpoena commanding him toproduce his commercial books will be

sustained. (Sy Jong Chuy vs. Reyes, 59 Phil 244)

11.Powers and Duties of the Bureau of Internal Revenue


1. Assessment and collection of all national revenue taxes, fese and charges;

2. Enforcement of all forfeitures, penalties, and fines on internal revenue taxes, fees and charges;

3. Execution of judgments in all cases decided in its favor by the Court of Tax Appeals and theordinary courts; and

4. Give effect and administer the supervisory and police powers conferred to it by the Tax Codeand other laws. (Sec. 2, NIRC)

12.Powers of the Commissioner on Internal Revenue


Powers of the Commissioner on Internal

Revenue
http://www.batasnatin.com/law-library/taxation-law/general-taxation/262-powers-and-duties-of-the-bureau-of-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/262-powers-and-duties-of-the-bureau-of-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/262-powers-and-duties-of-the-bureau-of-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/263-powers-of-the-commissioner-on-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/263-powers-of-the-commissioner-on-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/263-powers-of-the-commissioner-on-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=123c6c3d45bcf0bfb0e5e59772c21d4824c81e0chttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/263-powers-of-the-commissioner-on-internal-revenue.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/262-powers-and-duties-of-the-bureau-of-internal-revenue.html


9/9

1. To interpret tax laws and decide tax cases;

2. To obtain information, and to summon, examine and take testimony of persons;

3. To make assessments and prescribe additional requirements for tax administration and

enforcement;

4. To conduct inventory - taking, surveillance and to prescribe presumptive gross sales andreceipts;

5. To terminate taxable period;

6. To prescribe real property values;

7. To inquire into bank deposit accounts;

8. To accredit and register tax agents;

9. To prescribe additional procedural or documentary requirements; and

10. To delegate power to subordinates. (Sec. 4 to 8, NIRC)

13.Authority of a Revenue Officer


Authority of a Revenue Officer

As amended by R.A. 8242, Sec. 13 requires the issuance by the Revenue Regional Directors of a

Letter of Authority before a Revenue Officer may examine a taxpayer within the revebue district"in order to collect the correct amount of tax due or to recommend the assessment of any

deficiency tax". (Sec. 13)
http://www.batasnatin.com/law-library/taxation-law/general-taxation/265-authority-of-a-revenue-officer.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/265-authority-of-a-revenue-officer.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/265-authority-of-a-revenue-officer.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/component/mailto/?tmpl=component&template=gk_musicity&link=51184f7a267f855482d5ce69142cdfabd5a53710http://www.batasnatin.com/law-library/taxation-law/general-taxation.htmlhttp://www.batasnatin.com/law-library/taxation-law/general-taxation/265-authority-of-a-revenue-officer.html

General Taxation

Documents

Transcript of General Taxation