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Tanginananaman Words Nothing But Words Lolo Mo Panot

(a) The power to recommend the promulgation of rules and regulations by the Secretary of Finance; (b) The power to issue rulings of first impression or to reverse, revoke or modify any existing ruling of the Bureau; (c) The power to compromise or abate, under Sec. 204 (A) and (B) of this Code, any tax liability: Provided, however, That assessments issued by the regional offices involving basic deficiency taxes of Five hundred thousand pesos (P500,000) or less, and minor criminal violations, as m

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16 views

Tanginananaman Words Nothing But Words Lolo Mo Panot

(a) The power to recommend the promulgation of rules and regulations by the Secretary of Finance; (b) The power to issue rulings of first impression or to reverse, revoke or modify any existing ruling of the Bureau; (c) The power to compromise or abate, under Sec. 204 (A) and (B) of this Code, any tax liability: Provided, however, That assessments issued by the regional offices involving basic deficiency taxes of Five hundred thousand pesos (P500,000) or less, and minor criminal violations, as m

Uploaded by

Julrey Garcia
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Tanginananaman

Words nothing but words

Lolo mo panot
(a) The power to recommend the promulgation of rules and regulations by the Secretary of Finance;

(b) The power to issue rulings of first impression or to reverse, revoke or modify any existing ruling of the Bureau;

(c) The power to compromise or abate, under Sec. 204 (A) and (B) of this Code, any tax liability: Provided, however, That
assessments issued by the regional offices involving basic deficiency taxes of Five hundred thousand pesos (P500,000) or less,
and minor criminal violations, as may be determined by rules and regulations to be promulgated by the Secretary of finance,
upon recommendation of the Commissioner, discovered by regional and district officials, may be compromised by a regional
evaluation board which shall be composed of the Regional Director as Chairman, the Assistant Regional Director, the heads of
the Legal, Assessment and Collection Divisions and the Revenue District Officer having jurisdiction over the taxpayer, as
members; and

(d) The power to assign or reassign internal revenue officers to establishments where articles subject to excise tax are produced
or kept.

Section 246. Non- Retroactivity of Rulings. - Any revocation, modification or reversal of any of the rules and
regulations promulgated in accordance with the preceding viii. registered partnerships and their members

3. to summon the person liable for tax or required to file the return any person having possession books of accounts of the person custody
of the other accounting records liable for tax care any other person to appear before the Commissioner or his duly authorized representative
to produce such books, papers, records or other data, and to give testimony

4. to take testimony of persons concerned

5. to cause revenue officers and employees

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