ASSIGNMENT OF INTERNAL REVENUE OFFICERS

AND OTHER EMPLOYEES TO OTHER DUTIES.

• RULES IN ASSIGNMENT OF REVENUE OFFICERS TO
OTHER DUTIES:
1. Revenue officers assigned to an establishment where
excisable articles are kept shall in no case stay there for
more than 2 years.
2. Revenue officers assigned to perform assessment and
collection function shall not remain in the same
assignment for more than 3 years.
3. Assignment of internal revenue officers and employees of
the Bureau to special duties shall not exceed 1 year.

Section 17
 REPORTS OF VIOLATION OF LAWS

Violators of this code or of any law,

rules or regulations administered by the BIR,
shall immediately reported by an internal
revenue officers to the Commissioner
through his immediate supervisors.

Section 18
 CONTENTS OF COMMISSIONER’S ANNUAL
REPORT

The Annual Report of the commissioner shall

contain detailed statements of the collections of the BIR
with specifications.
In case the actual collection exceeds or falls short
of target as set in the annual national budget by 15% or
more, the Commissioner shall explain the reason for such
excess or shortfall.

Section 19
 SUBMISSION OF REPORT AND
PERTINENT INFORMATION BY THE
COMMISSIONER

(A)Submission of Pertinent Information to

congress
The Commissioner, upon the request of
Congress and in aid of legislation, furnish its
appropriate Committee pertinent information
including but not limited to:

Section 20
a. Industry audit
b. Collection performance data
c. Status reports in criminal actions.
Any return or return information which can
be associated with a particular taxpayer shall be
furnished the appropriate Committee of
Congress only when sitting in Executive Session
unless such taxpayers otherwise consents in
writing to such disclosure.

Section 20
(B) Report to Oversight Committee
The Commissioner shall 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.
Report on the exercise of his powers
pursuant to the said section, every 6 months of
each calendar year.

Section 20
 SOURCES OF REVENUE

(a) Income Tax

(b) Estate and donor’s taxes
(c) Value-added tax
(d)Other percentage taxes
(e) Excise Taxes
(f) Documentary stamp taxes
(g)Other taxes imposed and collected by the BIR

Section 21
THANK YOU!


BSMA1-1