Article 7p. 7

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

(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 complied with, and to aid in the

prevention,

detection

and

punishment

of

frauds

of

delinquencies in connection therewith.

It shall be the duty of every Revenue District Officer to

examine the efficiency of all officers and employees of

the Bureau of Internal Revenue under his supervision,

and to report in writing to the Commissioner, through the

Regional Director, any neglect of duty, incompetency,

delinquency, or malfeasance in office of any internal

revenue officer of which he may obtain knowledge, with

a statement of all the facts and any evidence sustaining

each case.

SEC. 12. Agents and Deputies for Collection of National

Internal Revenue Taxes. - The following are hereby

constituted agents of the Commissioner:

a)

The

Commissioner

of

Customs

and

his

subordinates

with

respect

to

the

collection

of

national internal revenue taxes on imported goods;

b)

The head of the appropriate government office

and his subordinates with respect to the collection

of energy tax; and

c) Banks duly accredited by the Commissioner with

respect to receipt of payments internal revenue

taxes authorized to be made thru banks.

Any officer or employee of an authorized agent bank

assigned to receive internal revenue tax payments and

transmit tax returns or documents to the Bureau of

Internal Revenue shall be subject to the same sanctions

and penalties prescribed in Sections 269 and 270 of this

Code.

SEC. 13. Authority of a Revenue Officer. - Subject to the

rules and regulations to be prescribed by the Secretary of

Finance, upon recommendation of the Commissioner, a

Revenue

Officer

assigned

to

perform

assessment

functions in any district may, pursuant to a Letter of

Authority

issued

by

the

Revenue

Regional

Director,

examine taxpayers within the jurisdiction of the district in

order

to

collect

the

correct

amount

of

tax,

or

to

recommend the assessment of any deficiency tax due in

the same manner that the said acts could have been

performed by the Revenue Regional Director himself.

SEC. 14. Authority of Officers to Administer Oaths and

Take

Testimony.

-

The

Commissioner,

Deputy

Commissioners, Service Chiefs, Assistant Service Chiefs,

Revenue Regional Directors, Assistant Revenue Regional

Directors,

Chiefs

and

Assistant

Chiefs

of

Divisions,

Revenue

District

Officers,

special

deputies

of

the

Commissioner, internal revenue officers and any other

employee of the Bureau thereunto especially deputized

by the Commissioner shall have the power to administer

oaths and to take testimony in any official matter or

investigation

conducted

by

them

regarding

matters

within the jurisdiction of the Bureau.

SEC. 15. Authority of Internal Revenue Officers to Make

Arrests and Seizures. - The Commissioner, the Deputy

Commissioners,

the

Revenue Regional Directors, the

Revenue District Officers and other internal revenue

officers shall have authority to make arrests and seizures

for the violation of any penal law, rule or regulation

administered by the Bureau of Internal Revenue. Any

person so arrested shall be forthwith brought before a

court, there to be dealt with according to law.

SEC.

16.

Assignment

of

Internal

Revenue Officers

Involved in Excise Tax Functions to Establishments

Where Articles subject to Excise Tax are Produced or

Kept.

-

The

Commissioner

shall

employ,

assign,

or

reassign internal revenue officers involved in excise tax

functions, as often as the exigencies of the revenue

service may require, to establishments or places where

articles subject to excise tax are produced or kept:

Provided, That an internal revenue officer assigned to any

such

establishment

shall

in

no

case

stay

in

his

assignment for more than two (2) years, subject to rules

and regulations to be prescribed by the Secretary of

Finance, upon recommendation of the Commissioner.

SEC. 17. Assignment of Internal Revenue Officers and

Other Employees to Other Duties. - The Commissioner

may, subject to the provisions of Section 16 and the laws

on civil service, as well as the rules and regulations to be

prescribed

by

the

Secretary

of

Finance

upon

the

recommendation of the Commissioner, assign or reassign

internal revenue officers and employees of the Bureau of

Internal Revenue, without change in their official rank

and salary, to other or special duties connected with the

enforcement or administration of the revenue laws as the

exigencies of the service may require: Provided, That

internal revenue officers assigned to perform assessment

or collection function shall not remain in the same

assignment for more than three (3) years; Provided,

further, That assignment of internal revenue officers and

employees of the Bureau to special duties shall not

exceed one (1) year.

SEC. 18.

Reports of Violation of Laws. - When an

internal revenue officer discovers evidence of a violation

of

this

Code

or

of

any

law,

rule

or

regulations

administered by the Bureau of Internal Revenue of such

character

as

to

warrant

the

institution

of

criminal

proceedings, he shall immediately report the facts to the

Commissioner through his immediate superior, giving

the name and address of the offender and the names of

the witnesses if possible: Provided, That in urgent cases,

the Revenue Regional director or Revenue District Officer,

as

the

case

may

be,

may

send the report to the

corresponding prosecuting officer in the latter case, a

copy of his report shall be sent to the Commissioner.

SEC. 19.

Contents of Commissioner's Annual Report. -

The Annual Report of the Commissioner shall contain

detailed statements of the collections of the Bureau with

specifications of the sources of revenue by type of tax, by

manner of payment, by revenue region and by industry

group and its disbursements by classes of expenditures.

In case the actual collection exceeds or falls short of

target as set in the annual national budget by fifteen

percent (15%) or more, the Commissioner shall explain the

reason for such excess or shortfall.

SEC.

20.

Submission

of

Report

and

Pertinent

Information by the Commissioner. -

(A) Submission of Pertinent Information to Congress. -

The provision of Section 270 of this Code to the contrary

notwithstanding, the Commissioner shall, upon request

of

Congress

and

in

aid

of

legislation,

furnish

its

appropriate Committee pertinent information including

but not limited to: industry audits, collection performance

data, status reports in criminal actions initiated against

persons and taxpayer's returns: Provided, however, That

any return or return information which can be associated

with,

or

otherwise

identify,

directly

or

indirectly,

a

particular taxpayer shall be furnished the appropriate

Committee of Congress only when sitting in Executive

Session

Unless

such taxpayer otherwise consents in

writing to such disclosure.

(B) Report to Oversight Committee. - The Commissioner

shall, with reference to Section 204 of this Code, submit to

the Oversight Committee referred to in Section 290

hereof, through the Chairmen of the Committee on Ways

and Means of the Senate and House of Representatives, a

report on the exercise of his powers pursuant to the said

section, every six (6) months of each calendar year.

SEC. 21. Sources of Revenue. - The following taxes, fees

and charges are deemed to be national internal revenue

taxes:

(a) Income tax;

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