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THENATIONAL INTERNAL REVENUE CODEOF THE PHILIPPINES[Tax Reform Act of 1997]Republic Act No. 8424AN ACTAMENDINGTHE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOROTHERPURPOSES

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NATIONAL INTERNAL REVENUE CODE OF 1997
Republic Act No. 8424

SECTION 1. Short Title

- This Act shall be cited as the 'Tax Reform Act of 1997'.

SEC. 2. State Policy

.– It is hereby declared the policy of the State to promote sustainableeconomic growth through the rationalization of the Philippine internalrevenue tax system, including tax administration; to provide, as muchaspossible, an equitable relief to a greater number of taxpayers in orderto improve levels of disposable income and increase economic activity;and to create a robust environment for business to enable firms tocompetebetter in the regional as well as the global market, at the same timethatthe State ensures that Government is able to provide for the needs ofthoseunder its jurisdiction and care.

SEC. 3. Presidential Decree No. 1158, as amended by, among others, PresidentialDecree No. 1994 and Executive Order No. 273, otherwise known as theNationalInternal Revenue Code, is hereby further amended.

TITLEI

ORGANIZATIONAND FUNCTION OF

THEBUREAUOF INTERNAL REVENUE

SECTION 1. Titleof the Code.- This Code shall be known as the National Internal Revenue Code of1997.

SEC.2. Powers and Duties of the Bureau of Internal Revenue

.- The Bureau of Internal Revenue shall be under the supervision andcontrolof the Department of Finance and its powers and duties shall comprehendthe assessment and collection of all national internal revenue taxes,fees,and charges, and the enforcement of all forfeitures, penalties, andfinesconnected therewith, including the execution of judgments in all casesdecided in its favor by the Court of Tax Appeals and the ordinarycourts.The Bureau shall give effect to and administer the supervisory andpolicepowers conferred to it by this Code or other laws.

SEC.3. Chief Officials of the Bureau of Internal Revenue

.- The Bureau of Internal Revenue shall have a chief to be knownasCommissioner of Internal Revenue, hereinafter referred to as theCommissionerand four (4) assistant chiefs to be known as Deputy Commissioners.

SEC.4. Power of the Commissioner to Interpret Tax Laws and to Decide TaxCases

.- The power to interpret the provisions of this Code and othertaxlaws shall be under the exclusive and original jurisdiction of theCommissioner,subject to review by the Secretary of Finance.

The power todecidedisputed assessments, refunds of internal revenue taxes, fees or othercharges, penalties imposed in relation thereto, or other mattersarisingunder this Code or other laws or portions thereof administered by theBureauof Internal Revenue is vested in the Commissioner, subject to theexclusiveappellate jurisdiction of the Court of Tax Appeals.

SEC.5. Power of the Commissioner to Obtain Information, and to Summon,Examine,and Take Testimony of Persons

.- In ascertaining the correctness of any return, or in making a returnwhen none has been made, or in determining the liability of any personfor any internal revenue tax, or in collecting any such liability, orinevaluating tax compliance, the Commissioner is authorized:

(A)To examine any book, paper, record, or other data which may be relevantor material tosuch inquiry;

(B) To obtainona regular basis from any person other than the person whose internalrevenue tax liability is subject to audit or investigation, or from anyoffice or officer of thenational and local governments, government agencies andinstrumentalities,including theBangko Sentral ng Pilipinas and government-owned or -controlledcorporations,anyinformation such as, but not limited to, costs and volume ofproduction,receipts or sales and gross incomes of taxpayers, and the names, addresses, and financialstatements ofcorporations, mutual fund companies, insurance companies, regionaloperatingheadquarters of multinational companies, joint accounts, associations,joint ventures ofconsortia and registered partnerships, and their members;

(C) To summontheperson liable for tax or required to file a return, or any officer or employee of such person, or any person having possession, custody, orcareof thebooks of accounts and other accounting records containing entriesrelatingto thebusiness of the person liable for tax, or any other person, to appearbeforetheCommissioner or his duly authorized representative at a time and placespecifiedin the summons and to produce such books, papers, records, or otherdata,andto give testimony;

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(D) To takesuchtestimony of the person concerned, under oath, as may be relevant ormaterial to such inquiry; and

(E) To causerevenueofficers and employees to make a canvass from time to time of any revenue district or region and inquire after and concerning all personstherein who may beliable to pay any internal revenue tax, and all persons owning orhavingthe care,management or possession of any object with respect to which a tax isimposed.

Theprovisionsof the foregoing paragraphs notwithstanding, nothing in this Sectionshallbe construed as granting t