TITLE 1.

Organization and function of the bureau of internal revenue.

SEC. 1. Title of the Code.

– This Code shall be known as the National Internal Revenue Code of 1997.

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

– The Bureau of Internal Revenue shall be under the supervision and control of the Department of Finance and it’s powers and duties shall comprehend 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 judgements in all cases decided in it’s favor by the Court of Tax Appeal and the ordinary courts. The Bureau shall give effect to and administer the supervisory and police powers conferred to it by this code or other laws.

SEC. 3. Chief Officials of the Commissioner to Interpret Tax Laws and to Decide Tax Cases.

– The Bureau of Internal Revenue shall have a chief to be known as Commissioner of Internal Revenue, hereinafter referred to as the Commissioner and four (4) assistant chiefs to be known as Deputy Commissioners.