Powers of the

Commissioner

1. Interpret provisions of NIRC

and other tax laws

2. Decide tax Cases

A. Disputed Assessment
B. Refunds of internal revenue taxes, fees
and charges
C. Penalties imposed in relation thereto
D. Other matters arising from this Code or
other laws or portions thereof administered
by the BIR subject to the exclusive appellate
jurisdiction of the CTA

3. To Obtain information, summon, examine and take testimony

of persons.

4. To Examine returns and determine tax due

5. To make or amend Return in case taxpayer fails

to file a return or files a false or fraudulent return

6. Inventory-taking,
Surveillance

7. Terminate taxable
period

8. Prescribe Real Property

Values

9. Authority to Inquire into Bank

Deposit

10. Authority to Register tax

agent

11. Authority to Prescribe

Additional Requirements

12. The Commissioner may

delegate the powers vested in him

13. Duty to ensure the provision and distribution of forms,

receipts,
certificates, and appliances and the acknowledgment of
payment of taxes

14. Authority to administer

oaths and to take testimony

15. Authority to make arrests and

seizures

16. Authority to employ, assign or

reassign internal revenue officers
involved in excise tax functions to
establishments where articles
subject to excise tax are produced
or kept

17. Authority to assign or reassign

internal revenue officers and
employees of the BIR to other or
special duties connected with the
enforcement or administration of
the revenue laws