Zamboanga University

School of Management and Accountancy

Fr Eusebio, SJ Campus, La Purisima St., Zamboanga City

LEARNING PACKET
TAX 01 B – INCOME TAXATION
First Semester, SY 2022-2023

LEARNING PACKET NO: 1c

TOPIC: ADMINISTRATIVE PROVISION OF TAXATION
DATE: August 9-11 2022
Week No: 1

ASPECTS OF TAXATION
First Stage : Legislative Aspect
Second Stage : Administrative Aspect (Assessment)
Third Stage : Administrative Aspect (Collection)

POWERS, DUTIES AND FUNCTIONS OF THE BUREAU:

BUREAU OF INTERNAL REVENUE: (BIR) is an administrative agency involved in the administration and
collection of national taxes. This is under the supervision of the Department of Finance.

Government officials administer and enforce tax administrative functions:

1. Secretary of Finance
2. Commissioner of Internal Revenue
3. Commissioner of Customs
4. Presiding Judge and Associate Judges of Court of Tax Appeals.

Republic Act (RA) 8424, otherwise known as the National Internal Revenue Code of 1997 (NIRC or Tax
Code), mandates the BIR to assess and collect internal revenue taxes for the government.

Power and Duties of BIR:

Section 2 of the Tax Code enumerates the various powers and duties of the BIR as follows:
a. To assess and collect all national internal revenue taxes, fees and charges;
b. To enforce all forfeitures, penalties and fines connected with the assessment and collection
functions;
c. To execute judgements in all cases decided in its favor by the Court of Tax Appeals (CTA) and the
ordinary courts; and
d. To give effect, administer and supervise police powers conferred to it by the National Internal
Revenue Code (NIRC) or other laws.

Officials of the Bureau of Internal Revenue

The chief officials of the Bureau of Internal Revenue are:
a. The Commissioner of Internal Revenue

b. Four Deputy Commissioners

1. Operations Group
2. Information Systems Group
3. Resource and Management Group
4. Legal and Inspection Group

Other BIR officials vested with the tasks to administer and enforce the Tax Code are:
a. Revenue Regional Director (19)
b. Revenue District Officer (115)
c. Revenue Examiners and Officers (3,000)
d. Division Chiefs
e. BIR Collection Agents

Powers of the BIR Commissioner

a. Power to Interpret Tax Law
b. Power to Decide Tax Cases
c. Power to Obtain Information, Summon or Take Testimony or Persons.
d. Power to Make Assessment and Prescribed Additional Requirements
e. Authority to Delegate Powers

Assignment

Where can you find the Bureau of Internal Revenue in Zamboanga City. (5 points)
What Revenue District Office Number is the BIR in Zamboanga City. (5 points)
Who is the Revenue District Officer in the BIR of Zamboanga City. (5 points)
What Revenue Region Number is the BIR in Zamboanga Peninsula. (5 points)
Who is the Revenue Regional Director of Zamboanga Peninsula. (5 points)

PREPARED BY:

DF ESTRADA, CPA
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[Course Code] Instructors