The document outlines the responsibilities of the Bureau of Internal Revenue (BIR) in implementing tax codes, including assessment, collection, and enforcement of penalties. It details the organizational structure, including the roles of commissioners and deputy commissioners, and the processes for handling tax disputes and compliance. Additionally, it discusses the authority of the BIR to conduct audits and investigations, as well as the legal framework for tax assessments and appeals.
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Lecture Notes
The document outlines the responsibilities of the Bureau of Internal Revenue (BIR) in implementing tax codes, including assessment, collection, and enforcement of penalties. It details the organizational structure, including the roles of commissioners and deputy commissioners, and the processes for handling tax disputes and compliance. Additionally, it discusses the authority of the BIR to conduct audits and investigations, as well as the legal framework for tax assessments and appeals.