Presidential Decree No. 1994 and Executive Order No. 273, otherwiseknown as the National Internal Revenue Code, is hereby furtheramended.
ORGANIZATION AND FUNCTION OF
THE BUREAU OF INTERNAL REVENUE
Title of the Code
. - This Code shall be known as the NationalInternal Revenue Code of 1997.
Powers and Duties of the Bureau of Internal Revenue
.- The Bureau of Internal Revenue shall be under the supervision andcontrol of the Department of Finance and its powers and duties shallcomprehend the assessment and collection of all national internalrevenue taxes, fees, and charges, and the enforcement of all forfeitures,penalties, and fines connected therewith, including the execution of judgments in all cases decided in its favor by the Court of Tax Appealsand the ordinary courts. The Bureau shall give effect to and administerthe supervisory and police powers conferred to it by this Code or otherlaws.
Chief Officials of the Bureau of Internal Revenue
- TheBureau of Internal Revenue shall have a chief to be known asCommissioner of Internal Revenue, hereinafter referred to as theCommissioner and four (4) assistant chiefs to be known as Deputy Commissioners.
Power of the Commissioner to Interpret Tax Lawsand to Decide Tax Cases
- The power to interpret the provisions of this Code and other tax laws shall be under the exclusive and original jurisdiction of the Commissioner, subject to review by the Secretary of Finance. The power to decide disputed assessments, refunds of internal revenuetaxes, fees or other charges, penalties imposed in relation thereto, orother matters arising under this Code or other laws or portions thereof administered by the Bureau of Internal Revenue is vested in theCommissioner, subject to the exclusive appellate jurisdiction of theCourt of Tax Appeals.
Power of the Commissioner to Obtain Information,and to Summon, Examine, and Take Testimony of Persons