8/18/2019 Civil Law2

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TITLE I. ORGANIZATION AND FUNCTION OF THEBUREAU OF INTERNAL REVENUE (BIR)POWERS AND DUTIES OF THE BIR (ACEEGA)1) Assessment and Collection of national internalrevenue:(a) taxes

(b) fees(c) charges2) Enforcement of all(a) forfeitures(b) nes and(c) penaltiesconnected therewith3) Execution of all judgments decided in B!"s favorb#(a) the $ourt of %ax &ppeals ($%&) and(b) the ordinar# courts') Give eect to and Administer the supervisor# andpolice powers conferred to it b# !$ or b# otherlaws* (+ec* 2)Officials of !" BIR1) one chief , $ommissioner of nternal !evenue($ommissioner)2) four assistant chiefs , -eput# $ommissioners(+ec* 3)./*0* '3 (ul# 24 1556) designates each of the' -eput# $ommissioners to head the followingfunctional groups:(a) Operations group(b) Legal Enforcement Group(c) Information Systems Group(d) Resource Management GroupPo#"$s of !" Co%%issio&"$ 

A. Power to interpret tax law and decide tax cases (Sec 4)1) nterpret provisions of !$ and other taxlaws subject to review b# the +ecretar# of 7inance2) -ecide:(a) disputed assessments(b) refunds of internal revenue taxes4 feesand charges(c) penalties imposed in relation thereto(d) other matters arising from !$ or other