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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.

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0% found this document useful (0 votes)
14 views2 pages

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.

Uploaded by

gavino.jhenan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF or read online on Scribd
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