POWERS OR DUTIES OF BIR
1) Assessment and collection of all national
internal revenue TFC
2) Enforcement of all forfeitures, penalties
and fines connected with No. 1
3) Execution of judgments in all cases
decided in their favor by the CTA and
other ordinary courts.
POWERS OF THE COMMISSIONER
1) to interpret tax laws and to decide tax
cases
2) to obtain info. And to summon, examine
and take testimony of persons
3) To make assessments and prescribe
additional req. for tax admin. And enforcement
Examination of returns and determination
of tax due
Make/amend return from his own
knowledge in case of failure to submit
required returns, etc by the taxpayer
Authority to conduct inventory-taking,
surveillance and to prescribe presumptive
gross sales and receipt
Authority to terminate taxable period
To prescribe real property values
To inquire into bank deposits account
(decedent for gross estate; taxpayer
application of compromise of tax liability)
To accredit and register tax agents
To prescribe additional procedural or
documentary requirements
4) To delegate power to rank equiv. to
division chief or higher
Cannot be delegated:
Power to recommend the
promulgation of RR by the Sec. of
Finance
Power to issue rulings of first
impression/to reverse, revoke,
modify any existing ruling of the
BIR
Power to compromise and abate
any tax liability
Power to assign or reassign
internal revenue officers to
establishments where articles
subj. to excise tax are
produced/kept
5) Duty to ensure provision and distribution
of Forms, receipts, cert., and appliances,
and the acknowledgment of payment of
taxes
6) To divide the Phils. To such no. of revenue
districts
Sec. 21 SOURCES OF REVENUE (V-I-D-E-E-O-S)

1) VAT
2) Income Tax
3) Documentary stamp tax
4) Excise Tax
5) Estate and Donors Tax
6) Other percentage taxes
7) Such other taxes as are or hereafter posed or collected by the BIR

Non-resident citizen means:

1) A citizen of the Phils. Who establishes to the satisfaction of the Commissioner the fact of his
physical presence abroad with the definite intention to reside therein;
2) A citizen of the Phils who leaves the Phils during the taxable year to reside abroad, either as an
immigrant or for employment on a permanent basis;
3) A citizen of the Phils who works and derive income abroad and whose employment thereat
requires him to be physically present abroad most of the time during the taxable year.
4) A citizen who had been previously considered a nonresident citizen and who arrives in the phils
at any time during the taxable year to reside permanently in the Phils.shall likewise be treated
as a NRC for the taxable year in w/c he arrives in the Phils with respect to his income derived
from sources abroad until the date of his arrival in the phils.