TABLE OF CONTENTS TITLE I. ORGANIZATION AND FUNCTION OF THE BUREAU OF INTERNAL REVENUE.......................................................1 SEC. 1. SEC. 2. SEC. 3. SEC. 4. SEC. 18. SEC. 19. SEC. 20. SEC. 21. Title of the Code......................................................................................1 Powers and Duties of the Bureau of Internal Revenue..............................1 Chief Officials of the Bureau of Internal Revenue.....................................1 Power of the Commissioner to Interpret Tax Laws and to Decide Tax Cases.................................................................................................1 Power of the Commissioner to Obtain Information, and to Summon, Examine, and Take Testimony of Persons.................................................1 Power of the Commissioner to Make Assessments and Prescribe Additional Requirements for Tax Administration and Enforcement..........3 Authority of the Commissioner to Delegate Power...................................7 Duty of the Commissioner to Ensure the Provision and Distribution of Forms, Receipts, Certificates, and Appliances, and the Acknowledgment of Payment of Taxes.....................................................................................8 Internal Revenue Districts.......................................................................9 Revenue Regional Director......................................................................9 Duties of Revenue District Officers and Other Internal Revenue Officers..9 Agents and Deputies for Collection of National Internal Revenue Taxes.......................................................................................10 Authority of a Revenue Officer..............................................................10 Authority of Officers to Administer Oaths and Take Testimony..........10 Authority of Internal Revenue Officers to Make Arrests and Seizures.....11 Assignment of Internal Revenue Officers Involved in Excise Tax Functions to Establishments Where Articles Subject to Excise Tax are Produced or Kept.............................................................................11 Assignment of Internal Revenue Officers and Other Employees to Other Duties..........................................................................................11 Reports of Violation of Laws..................................................................11 Contents of Commissioner’s Annual Report...........................................11 Submission of Report and Pertinent Information by the Commissioner..12 Sources of Revenue...............................................................................12 TITLE II. TAX ON INCOME...............................................................................13 CHAP. I. SEC. 22. DEFINITIONS........................................................................................13 Definitions............................................................................................13 SEC. 5. SEC. 6. SEC. 7. SEC. 8. SEC. 9. SEC. 10. SEC. 11. SEC. 12. SEC. 13. SEC. 14. SEC. 15. SEC. 16. SEC. 17. Isla Lipana & Co., the Philippine member firm of the PwC network