Among the executive officials of the government, only the Commissioner of the Bureau of Internal Revenue (BIR) has the power to interpret the provisions of the National Internal Revenue Code of the Philippines and other tax laws.

Among the executive officials of the government, only the Commissioner of the Bureau of Internal Revenue (BIR) has the power to interpret the provisions of the National Internal Revenue Code of the Philippines and other tax laws.

Individual Income Taxes

43rd Edition

ISBN:9780357109731

Author:Hoffman

Publisher:Hoffman

Chapter2: Working With The Tax Law

Section: Chapter Questions

Problem 31DQ

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Question

TRUE OR FALSE?

11. Among the executive officials of the government, only the Commissioner of the Bureau of Internal Revenue (BIR) has the power to interpret the provisions of the National Internal Revenue Code of the Philippines and other tax laws.
12. Tax assessments made by the BIR must be in writing containing the law and facts as the basis for assessment.
13. Tax assessment is an act of actual tax collection.
14. The BIR can appeal to the Court of Tax Appeal (CTA).
15. The final decision made by the CTA can be appealed to the Supreme Court within 30 days.

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