Article 27p. 27

ADMINISTRATIVE CODE AND LAW OF PUBLIC OFFICERS TEXT AND RULES

(1)

Provide

policy

direction

and

guidance

to the

operating Bureaus and Offices of the Department for the

proper

dissemination

of

appropriate

information

or

Department- wide programs, operations and activities;

(2) Provide the operating Bureaus and Offices with the

general framework for rendering direct assistance to the

general public;

(3)

Receive

complaints

and

grievances

from

the

general public; prepare referrals to concerned Bureaus

and Offices and monitor responses or actions taken; and

(4) Perform such other appropriate functions as may

be assigned by the Secretary or Undersecretary for Policy

Development and Management Service.

SECTION 14. Legal Office . — The Legal Office shall

have the following functions:

(1) Prepare draft opinions or rulings for the signature of

the Department Secretary or his Undersecretaries on

matters elevated to it by the Bureaus and Offices of the

Department;

(2) Conduct legal researches on all matters referred to

it by the Secretary or his Undersecretaries; and

(3) Perform such other appropriate functions as may

be assigned by the Secretary or his Undersecretaries.

SECTION 15. Regional Coordination Office . — The

function

of

the

Regional

Coordination

Office

is

to

coordinate the operations of the Regional Offices.

CHAPTER 4 Bureaus

SECTION 16. Operations Groups . — The Operations

Groups,

each

of

which

shall

be

headed

by

an

Undersecretary, shall consist of the following:

(1)

Revenue

Operations

Group,

composed

of

the

following:

(a) Bureau of Internal Revenue;

(b) Bureau of Customs;

(c) Revenue Service;

(d) Legal Service;

(2) Domestic Operations Group, composed of the

following:

(a) Bureau of Treasury;

(b) Bureau of Local Government Finance;

(c) Financial and Fiscal Policy and Planning Office;

(3) International Finance Group, composed of the

following:

(a) International Finance Policy Office;

(b) International Finance Operations Office.

SECTION 17. Economic Intelligence and Investigation

Bureau . — The Economic Intelligence and Investigation

Bureau, which shall be headed by and subject to the

supervision and control of the Commissioner, who shall in

turn

be

appointed

by

the

President

upon

the

recommendation

of

the

Secretary,

shall

have

the

following functions:

(1) Receive, gather and evaluate intelligence reports

and information and evidence on the nature, modes and

extent of illegal activities affecting the national economy,

such

as,

but

not

limited

to,

economic

sabotage,

smuggling, tax evasion, and dollar-salting, to investigate

the same and aid in the prosecution of cases;

(2)

Coordinate

with

external

domestic

or

foreign

agencies

in

monitoring

the

financial and economic

activities of persons or entities, which may adversely

affect

national

financial

interest

with

the

goal

of

regulating, controlling or preventing said activities;

(3) Provide all intelligence units of operating Bureaus

or

Offices

under

the

Department with the general

framework and guidelines for the proper conduct of

intelligence and investigation work;

(4)

Supervise,

monitor

and

coordinate

all

the

intelligence and investigation operations of the operating

Bureaus and Offices under the Department;

(5) Investigate, hear and file, upon clearance by the

Secretary,

anti-graft

and

corruption

cases

against

personnel of the Department and its constituent units;

and

(6) Perform such other appropriate functions as may

be assigned by the Secretary or his Undersecretaries.

SECTION 18. The Bureau of Internal Revenue . — The

Bureau of Internal Revenue, which shall be headed by

and

subject

to

the

supervision

and

control

of

the

Commissioner

of

Internal

Revenue,

who

shall

be

appointed by the President upon the recommendation of

the Secretary shall have the following functions:

(1) Assess and collect all taxes, fees and charges and

account for all revenues collected;

(2) Exercise duly delegated police powers for the

proper performance of its functions and duties;

(3) Prevent and prosecute tax evasions and all other

illegal economic activities;

(4)

Exercise

supervision

and

control

over

its

constituent and subordinate units; and

(5) Perform such other functions as may be provided

by law.

The

Commissioner

of

Internal

Revenue, with the

approval of the Secretary of Finance, shall draft and

prepare the necessary rules and regulations as may be

needed to delineate the authority and responsibility of

the various groups and services of the Bureau.

SECTION

19.

Deputy

Commissioners .

—

The

Commissioner

shall

be

assisted

by

two

(2)

Deputy

Commissioners.

Each

Deputy

Commissioner

shall

supervise one (1) of the groups defined in Sec. 20 below,

to be assigned by the Commissioner.

SECTION 20. Composition of the Bureau of Internal

Revenue . — The Bureau of Internal Revenue shall be

composed of the following:

(1) Assessment and Collection Group, headed and

supervised by a Deputy Commissioner and composed of

the following services, each of which shall be headed by a

Revenue Chief;

(2) Legal and Internal Administration Group, headed

and

supervised

by

a

Deputy

Commissioner

and

composed of the following services, each of which shall

be headed by a Service Chief.

SECTION 21. Appointment by the President . — The

aforementioned Undersecretaries shall be appointed by

the

President

upon

the

recommendation

of

the

Secretary.

SECTION 22. Management and Technical Staff . —

The

Commissioner

and

the

two

(2)

Deputy

Commissioners

shall

each have a Management and

Technical Staff to render technical and secretarial support

services.

SECTION 23. Bureau of Customs . — The Bureau of

Customs which shall be headed and subject to the

management

and

control

of

the

Commissioner

of

Customs, who shall be appointed by the President upon

the recommendation of the Secretary and hereinafter

referred to as Commissioner, shall have the following

functions:

(1)

Collect

customs

duties,

taxes

and

the

corresponding fees, charges and penalties;

(2) Account for all customs revenues collected;

(3) Exercise police authority for the enforcement of

tariff and customs laws;

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