General Taxation

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1 Sources of Revenues (Taxation) Administrator 675
2 Retroactive Application of rulings and circulars, rules and regulations promulgated by the CIR Administrator 288
3 BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor Administrator 247
4 Authority of the Internal Revenue Officer to Make Arrests and Seizures Administrator 245
5 Authority of Officers to Administer Oaths and Take Testimony Administrator 204
6 Authority of a Revenue Officer 0verseer 221
7 Powers of the Commissioner on Internal Revenue 0verseer 630
8 Powers and Duties of the Bureau of Internal Revenue 0verseer 236

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