Authority of a Revenue Officer
Category: General Taxation
Authority of a Revenue Officer
As amended by R.A. 8242, Sec. 13 requires the issuance by the Revenue Regional Directors of a Letter of Authority before a Revenue Officer may examine a taxpayer within the revebue district "in order to collect the correct amount of tax due or to recommend the assessment of any deficiency tax". (Sec. 13)
Newer Philippine Law Resources:
- Sources of Revenues (Taxation) -
- Retroactive Application of rulings and circulars, rules and regulations promulgated by the CIR -
- BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor -
- Authority of the Internal Revenue Officer to Make Arrests and Seizures -
- Authority of Officers to Administer Oaths and Take Testimony -
Additional Law Reading:
Popular in BATASnatin:
- Sources of Revenues (Taxation) - - 2525 Hits
- Powers of the Commissioner on Internal Revenue - - 1824 Hits
- Powers and Duties of the Bureau of Internal Revenue - - 1752 Hits
- Retroactive Application of rulings and circulars, rules and regulations promulgated by the CIR - - 1294 Hits
- BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor - - 1114 Hits
Authority of a Revenue Officer
Category: General Taxation
Authority of a Revenue Officer
As amended by R.A. 8242, Sec. 13 requires the issuance by the Revenue Regional Directors of a Letter of Authority before a Revenue Officer may examine a taxpayer within the revebue district "in order to collect the correct amount of tax due or to recommend the assessment of any deficiency tax". (Sec. 13)
Newer Philippine Law Resources:
- Sources of Revenues (Taxation) -
- Retroactive Application of rulings and circulars, rules and regulations promulgated by the CIR -
- BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor -
- Authority of the Internal Revenue Officer to Make Arrests and Seizures -
- Authority of Officers to Administer Oaths and Take Testimony -
Additional Law Reading:
Popular in BATASnatin:
- Sources of Revenues (Taxation) - - 2525 Hits
- Powers of the Commissioner on Internal Revenue - - 1824 Hits
- Powers and Duties of the Bureau of Internal Revenue - - 1752 Hits
- Retroactive Application of rulings and circulars, rules and regulations promulgated by the CIR - - 1294 Hits
- BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor - - 1114 Hits
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