Title I — ORGANIZATION AND FUNCTION OF THE BUREAU OF INTERNAL REVENUE To further improve tax administration, cigarette and alcohol manufacturers shall be required to install automated volume-counters of packs and bottles to deter over-removals and misdeclaration of removals. (B) Receipts for Payment Made. — It shall be the duty of the Commissioner or his duly authorized representative or an authorized agent bank to whom any payment of any tax is made under the provisions of this Code to acknowledge the payment of such tax, expressing the amount paid and the particular account for which such payment was made in a form and manner prescribed therefor by the Commissioner. SEC. 9.  Internal Revenue Districts. — With the approval of the Secretary of Finance, the Commissioner shall divide the Philippines into such number of revenue districts as may from time to time be required for administrative purposes. Each of these districts shall be under the supervision of a Revenue District Officer. SEC. 10.  Revenue Regional Director. — Under rules and regulations, policies and standards formulated by the Commissioner, with the approval of the Secretary of Finance, the Revenue Regional Director shall, within the region and district offices under his jurisdiction, among others: (a) Implement laws, policies, plans, programs, rules and regulations of the department or agencies in the regional area; (b) Administer and enforce internal revenue laws, and rules and regulations, including the assessment and collection of all internal revenue taxes, charges and fees; (c) Issue Letters of Authority for the examination of taxpayers within the region; (d) Provide economical, efficient and effective service to the people in the area; (e) Coordinate with regional offices or other departments, bureaus and agencies in the area; (f) Coordinate with local government units in the area; (g) Exercise control and supervision over the officers and employees within the region; and (h) Perform such other functions as may be provided by law and as may be delegated by the Commissioner. SEC. 11.  Duties of Revenue District Officers and Other Internal Revenue Officers. — It shall be the duty of every Revenue District Officer or other internal revenue officers and employees to ensure that all laws, and rules and regulations affecting national internal revenue are faithfully executed and National Internal Revenue Code of 1997 (as amended by the TRAIN Law, RAs 11256, 11346 and 11467) 9

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