Article 6p. 6

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

the latter of deficiencies in the request, if any, within sixty

(60) days from receipt of the request.

If the Commissioner is unable to obtain and provide the

information within ninety (90) days from receipt of the

request, due to obstacles encountered in furnishing the

information or when the bank or financial institution

refuses to furnish the information, he shall immediately

inform

the

requesting

tax

authority

of

the

same,

explaining the nature of the obstacles encountered or the

reasons for refusal.

The term " foreign tax authority ," as used herein, shall

refer to the tax authority or tax administration of the

requesting State under the tax treaty or convention to

which the Philippines is a signatory or a party of.

(G) Authority to Accredit and Register Tax Agents. - The

Commissioner shall accredit and register, based on their

professional competence, integrity and moral fitness,

individuals and general professional partnerships and

their representatives who prepare and file tax returns,

statements, reports, protests, and other papers with or

who appear before, the Bureau for taxpayers. Within one

hundred twenty (120) days from January 1, 1998, the

Commissioner

shall

create

national

and

regional

accreditation boards, the members of which shall serve

for three (3) years, and shall designate from among the

senior officials of the Bureau, one (1) chairman and two (2)

members for each board, subject to such rules and

regulations as the Secretary of Finance shall promulgate

upon the recommendation of the Commissioner.

Individuals and general professional partnerships and

their representatives who are denied accreditation by the

Commissioner

and/or

the

national

and

regional

accreditation boards may appeal such denial to the

Secretary of Finance, who shall rule on the appeal within

sixty (60) days from receipt of such appeal. Failure of the

Secretary of Finance to rule on the Appeal within the

prescribed period shall be deemed as approval of the

application for accreditation of the appellant.

(H)

Authority

of

the

Commissioner

to

Prescribe

Additional Procedural or Documentary Requirements. -

The

Commissioner

may

prescribe

the

manner

of

compliance

with

any

documentary

or

procedural

requirement

in

connection

with

the

submission

or

preparation of financial statements accompanying the

tax returns.

SEC. 7.Authority of the Commissioner to Delegate

Power. - The Commissioner may delegate the powers

vested in him under the pertinent provisions of this Code

to

any

or

such

subordinate

officials

with

the rank

equivalent to a division chief or higher, subject to such

limitations and restrictions as may be imposed under

rules and regulations to be promulgated by the Secretary

of Finance, upon recommendation of the Commissioner:

Provided, however, That the following powers of the

Commissioner shall not be delegated:

(a) The power to recommend the promulgation of

rules and regulations by the Secretary of Finance;

(b) The power to issue rulings of first impression or

to reverse, revoke or modify any existing ruling of the

Bureau;

(c) The power to compromise or abate, under Sec.

204

(A)

and (B) of this Code, any tax liability:

Provided, however, That assessments issued by the

regional offices involving basic deficiency taxes of

Five hundred thousand pesos (P500,000) or less, and

minor criminal violations, as may be determined by

rules and regulations to be promulgated by the

Secretary of finance, upon recommendation of the

Commissioner, discovered by regional and district

officials,

may

be

compromised

by

a

regional

evaluation board which shall be composed of the

Regional

Director

as

Chairman,

the

Assistant

Regional

Director,

the

heads

of

the

Legal,

Assessment

and

Collection

Divisions

and

the

Revenue District Officer having jurisdiction over the

taxpayer, as members; and

(d) The power to assign or reassign internal revenue

officers to establishments where articles subject to

excise tax are produced or kept.

Section 8. Duty of the Commissioner to Ensure the

Provision

and

Distribution

of

Forms,

Receipts,

Certificates,

and

Appliances,

and

the

Acknowledgment of Payment of Taxes. -

(A) Provision and Distribution to Proper-Officials. - Any

law to the contrary notwithstanding, it shall be the duty

of the Commissioner, among other things, to prescribe,

provide, and distribute to the proper officials the requisite

licenses; internal revenue stamps; unique, secure and

non-removable identification markings (hereafter called

unique identification markings), such as codes or stamps,

be affixed to or form part of all unit packets and packages

and any outside packaging of cigarettes and bottles of

distilled spirits; labels and other forms; certificates; bonds;

records; invoices; books; receipts; instruments; appliances

and apparatus used in administering the laws falling

within the jurisdiction of the Bureau. For this purpose,

internal revenue stamps, or other markings and labels

shall be caused by the Commissioner to be printed with

adequate security features.

Internal revenue stamps, whether of a bar code or fuson

design,

or

other

markings

shall

be

firmly

and

conspicuously affixed or printed on each pack of cigars

and cigarettes and bottles of distilled spirits subject to

excise tax in the manner and form as prescribed by the

Commissioner, upon approval of the Secretary of Finance.

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 Mode. - 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

© Compiled by RGL

6 of 201