 

                    Customs duties, or simply duties, are taxes imposed on

goods exported from or imported into a country.  Custom duties are
really taxes but the latter term is broader in scope.
 
                     On the other hand, tariff may be used in one of three
senses:
 
1.       A book of rates drawn usually in alphabetical order containing
the names of several kinds of merchandise with the
corresponding duties to be paid for the same; or
 
2.       The duties payable on goods imported or exported; or
 
3.       The system or principle of imposing duties on the importation
or exportation of goods.
 
License or regulatory fee v.  tax
 
1.       License fee is legal compensation or reward of an officer for specific
services while a tax is an enforced contribution from persons or
property by the law-making body by virtue of its sovereignty and for
the support of the government and all public needs.
 
2.       License fee is imposed for regulation, while tax is levied for revenue.
 
3.       License fee involves the exercise of police power, tax of the taxing
power.
 
4.       Amount of license fee should be limited to the necessary expenses
of inspection and regulation, while there is generally no limit on the
amount of the tax to be imposed.
 
5.       License fee is imposed only on the right to exercise a privilege, while
tax is imposed also on persons and property.
 
6.       Failure to pay a license fee makes the act or business illegal, while
failure to pay a tax does not necessarily make the act or business
illegal.
 
Regulatory tax
 
                     Examples: motor vehicle registration fee, sugar levy,
coconut levy, regulation of non-useful occupations
 
                     PAL v. Edu: This involves the imposition of motor vehicle
registration fees which the Supreme Court ruled as taxes. Fees may
be regarded as taxes even though they also serve as instruments of
regulation because taxation may be made the implement of the
State’s police power. But if the purpose is primarily revenue, or if
revenue is, at least, one of the real and substantial purposes, then
the exaction is properly called a tax.
*What is BIR?
The Bureau of Internal Revenue is an agency of Department of Finance.
BIR collects more than half of the total revenues of the government. Caesar
Dulay is the current Commissioner of BIR.
MANDATE
The Bureau of Internal Revenue shall be under the supervision and control
of the Department of Finance and its powers and duties shall comprehend
the assessment and collection of all national internal revenue 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 Appeals and the ordinary courts.
The Bureau shall give effect to and administer the supervisory and police
powers conferred to it by this Code or other laws. (Section 2 of the National
Internal Revenue Code of 1997)

MISSION
We collect taxes through just enforcement of tax laws for nation-building
and the upliftment of the lives of Filipinos

VISION The Bureau of Internal Revenue is an institution of service

excellence and integrity.

GUIDING PRINCIPLE "Service Excellence with Integrity and

Professionalism"

*What are the policies that govern BIR?

National Tax Law

I. 1987 Constitution
The 1987 Philippine Constitution sets limitations on the exercise of the
power to tax. The rule of taxation shall be uniform and equitable.
 All money collected on any tax levied for a special purpose shall be
treated as a special fund and paid out for such purpose only.
 The Congress may, by law, authorize the President to fix within
specified limits, and subject to such limitations and restriction
 The Supreme Court shall have the power to review, revise, reverse,
modify or affirm on appeal or certiorari, as the law or the Rules of Court
may provide, final judgments and orders of lower courts