Taxation Law, Part 1 - Schematic Structure & Powers of Commissioner. 1-20
Taxation Law, Part 1 - Schematic Structure & Powers of Commissioner. 1-20
Taxation Law, Part 1 - Schematic Structure & Powers of Commissioner. 1-20
schematic structure
Sec. 1- 20
Rani B. Factor
Taxation
November 20, 2009
BIR UNDER DOF
DOF
The Bureau of Internal Revenue shall
be under the supervision and control of
the Department of Finance …
BIR
The Bureau shall give effect to and
administer the supervisory and police
powers conferred to it by this Code or
other laws.
The Bureau of Internal Revenue
shall be under the supervision and
control of the Department of
Finance …
Commssioner
Deputy Commissioner
The tax or any deficiency tax so assessed shall be paid upon notice
and demand from the Commissioner or from his duly authorized
representative.