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)
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