TAX ADMINISTRATION Flashcards
refers to the management of the tax system
TAX ADMINISTRATION
The tax administration of the
national tax system in the Philippines is entrusted to
the Bureau of Internal Revenue which is under the
supervision and administration of the Department of Finance.
Chief Officials of the Bureau of the Internal Revenue consist of
1 commissioner and 4 Deputy Commissioner
These Deputy Commissioner are designated to the following
Operational Grp.
Legal Enforcement Grp.
Information System Grp.
Resource Management Grp.
Taxpayers Classification for purposes of tax administration
Large Taxpayers and Non-large Taxpayers
under the supervision of the Large Taxpayer Service (LTS) of the BIR National Office
Large Taxpayers
under the supervision of the respective Revenue District Offices (RDOs) where the business, trade or profession of the taxpayer is situated
Non-large Taxpayers