Powers and duties of Bureau.
SEC. 3. Powers and duties of Bureau. — The powers
arid duties of the Bureau of Internal Revenue shall comprehend the assessment
and collection of all national internal revenue taxes, fees, and charges, and
the enforcement of all forfeitures, penalties, and fines connected therewith,
including the execution of judgments in all cases decided in its favor by the
Court of Tax Appeals and the ordinary courts. Said Bureau shall also give effect
to and administer the supervisory and police power conferred to it by this Code
or other laws.
Specific provisions to be contained in regulations.
SEC. 4. Specific provisions to be contained in regulations.
— The regulations of the Bureau of Internal Revenue shall, among other things,
contain provisions specifying, prescribing, or defining:
The time and manner in which provincial treasurers shall canvass their
provinces for the purpose of discovering persons ant) properly liable to
national internal revenue taxes, and the manner in which their lists and records
of taxable persons and taxable objects shall be made and kept.
The forms of labels, brands, or marks to be required on goods subject to a
specific tax, and the manner in which the labeling, branding, or marking shall
be effected.
The conditions under which and [he manner in which goods intended for
export, which if not exported would be subject to a specific tax, shall be
labelled, branded, or marked.
The conditions to be observed, by revenue officers, provincial fiscals, and
other officials respecting the institution and conduct of legal actions and
proceedings.
The manner in which persons authorized to have and keep prohibited drugs
shall keep their records relating to the same.
The conditions under which opium may be imported, the manner of its storage
and removal for use, as well as the manner in which the same shall be marked or
labelled prior to removal.
The conditions under which prohibited drugs may be transferred from the
possession of persons authorized to have and keep the same to the possession of
other persons similarly authorized.
The conditions under which goods intended for storage in bonded warehouses
shall be conveyed thither, their manner of storage, and the method of keeping
the entries and records in connection therewith, also the books to be kept by
storekeepers and the reports to be made by them in connection with their
supervision of such houses.
The conditions under which alcohol intended for use in the arts and
industries may be removed and dealt in, the character and quantity of the
denaturing material to be used, the manner in which the process of denaturing
shall be effected, the bonds to be given, the books and records to be kept, the
entries to he mode therein, the reports to be made to the Commissioner of
Internal Revenue, and the signs to be displayed in the business or by the person
for whom such denaturing is done or by whom such alcohol is dealt in.
The manner in which revenue shall be collected and paid, the instrument,
document, or object to which revenue and science stamps shall be affixed, any
provision of Republic Act Numbered 5448 to the contrary notwithstanding, the
mode of cancellation of the same, the manner in which the proper books, records,
invoices, and other papers shall be kept and entries therein made by the person
subject to the tax, as well as the manner in which licenses and stamps shall be
gathered up and returned after serving their purposes.
The conditions to be observed by revenue officers, provincial fiscals, and
other officials respecting the enforcement of Title III imposing a tax on
estates, inheritances, legacies, and other acquisitions mortis causa as well as
on gifts and such other rules and prohibitions which the Commissioner of
Internal Revenue may consider suitable for the enforcement of the said Title
III.
The manner in which income tax returns, information, and reports shall be
prepared and reported and the tax collected and paid, as well as the conditions
under which evidence of payment shall be furnished the taxpayer, and the
preparation and publication of income tax statistics.
The manner in which internal revenue taxes such as income tax, estate and
gift taxes, specific taxes, percentage taxes, mining taxes, taxes on banks,
finance companies, insurance companies, franchise taxes, taxes on amusements,
charges on forest products and such other taxes as may be added thereto shall be
paid through the collection agents of the Bureau of Internal Revenue or through
authorized agent commercial banks who are hereby deputized to receive payments
of such taxes and the returns, papers and statements that may be filed by the
taxpayers in connection with the payment of the lax.
