The BIR Commissioner may delegate the powers vested upon him under the pertinent provisions

BIR Commissioner

BIR Commissioner. The BIR Commissioner may delegate the powers vested upon him under the pertinent provisions of the tax Code to any or such subordinate official with a rank equivalent to a division chief or higher, subject to such limitations and restrictions as may be imposed under the rules and regulations to be promulgated by the Secretary of Finance, The following powers of the Commissioner shall NOT be delegated: (a) The power to recommend the promulgation of rules and regulations by the Secretary of Finance; (b) The power to issue first interpretation regarding rulings, or to reverse, revoke or modify any existing ruling of the bureau; (c) The power to assign or reassign internal revenue officers to establishments where articles subject to excise tax are produced or kept.\ (d) The power to compromise or abate. ADMINISTRATIVE PROVISIONS For purposes of effectively and efficiently performing tax collection, The tax code provides the following requirements for compliance by the taxpayer employed or engaged in business, as the case may be: 1. Registration 2. Printing of receipts or sales or commercial invoices; 3. Issuance of receipts or sales or commercial invoices; 4. Exhibition of certificate of payment at place of business; 5. Requirements for continuance of business of deceased person;and 6. Transfer of business to another location. REGISTRATION REQUIREMENTS a person subject to any internal revenue tax shall register once  with the appropriate Revenue office. Any person required to file a tax return, statement or document shall be registered and assigned a tax Identification Number(TIN). Only one TIN shall be assigned to a taxpayer. Any person who shall secure more than one TIN shall be criminally liable. exceptions: 1. When a foreign currency deposit unit, which is merely a division of a local or foreign bank in the Philippines, is assigned another TIN by the BIR, for purposes of filing its tax returns and paying final tax on its foreign currency transactions. The peso and shall be declared in its regular corporate income tax return (BIR form 1702), using its other TIN. 2. In cases where a registered taxpayer dies, the administrator or executor shall register the estate of the decedent and a new TIN shall be supplied to the “Estate of the deceased Person.” Registration Period. Every person subject to any internal revenue tax shall register once with the appropriate Revenue District Officer(RDO) 1. Within ten (10) days from date of employment; 2. On or before the commencement of business; 3. Before payment of any tax due; or  4. Upon filing of a return, statement or declaration as required in the tax Code. here are the study guide in my report in school please help me guys Question: please summary this and explain, i pick the best answer . .i will go for 8 dollar Please thank you. .

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