Governing Bodies Flashcards
Enumerate the BIR Chief Officials
1 Comissioner
4 Deputy Commissioners in Operations, Legal Enforcement, Information Systems and Resource Management
Enumerate the BOC chief officials
1 Customs Commissioner
Assisted by: 5 Deputy Commissioners
and 14 District Collectors
under the DOF
Enumerate the BOI Chief Officials
DTI Secretary as Chairman
5 full-time governors
With the Vice Chairman appointed by the President
Enumerate the PEZA chief officials
1 Director General
3 Deputy Directors
Composition of the Evaluation Board
The CIR
and
4 Deputy Commissioners
Composition of the Regional Evaluation Board
Regional Director as Chairman
Assistant Regional Director
Heads of the Legal, Assessment, and Collection Division
Revenue District Officer having jurisdiction over the taxpayer
Powers of the BIR
- Assessment and collection of taxes
- Submission of annual report, pertinent info to Congress and reports to the Congressional Oversight Committee
- Assignment of internal revenue officers and employees
- Give effect & administer the supervisory and police powers conferred to it by the NIRC
- Provision, distribution of forms, receipts
- Issuance of receipts and clearances
Powers of the CIR
- Interpret provisions of NIRC
- Decide tax cases (subj CTA)
- Disputed assessments
- Refunds
- Penalties imposed
- Other NIRC & special law matters
- Summon, examine, take testimony
- Assess, prescribe additional requirement for tax administration and enforcement
- Examine tax returns, determine tax due
- Conduct inventory taking / surveillance
- Prescribe presumptive gross sales when the taxpayer fails to issue receipts
- Prescribe presumptive gross sales when the CIR believes that books/records do not correctly reflect the declaration in the return
- Terminate tax period when the taxpayer is retiring, intending to leave PH, intending to hide his property, or obstruct proceedings (through notice & request for immediate payment)
- Prescribe real property values
- Compromise tax liabilities
- Inquire into bank deposits ONLY to determine the gross estate of a decedent or to substantiate the taxpayer’s claim of financial incapacity in applying for a compromise
- Accredit and register tax agents (appealable to DOF and if the SOF fails to act within 60 days it shall be deemed approved)
- To refund tax payments
- Abate ta liabilities*
- Prescribe additional procedures / requirements
- Delegate his powers to any subordinate officer w/ a rank equivalent to DIVISION CHIEF of an office
Which tax liabilities may the Regional Evaluation Board compromise?
1) Assessments issued by regional offices involving basic deficiency tax of NOT more than P500,000
2) Minor criminal violations discovered by regional and district officials
Length of assignment of officers to establishments with excisable articles
2 years
Length of assignment of officers to Assessment and Collections
3 years
Length of assignment of officers to Special Duties
1 yr only
An attached agency of the Department of Finance charged with assessing and collecting customs revenues, curbing illicit trade and all forms of customs fraud, and facilitating trade through an efficient and effective customs management system.
Bureau of Customs
