Bureau of Internal Revenue
Bureau of Internal Revenue
he main function of the Bureau of Internal Revenue (BIR) is to assess and collect all national internal revenue taxes, fees, and charges in the Philippines. This includes the enforcement of tax laws and ensuring taxpayers comply with their legal obligations.
Key Functions of the BIR:
1. Tax Assessment and Collection – Ensuring the proper collection of taxes such as income tax, value-added tax (VAT), excise tax, and others.
2. Taxpayer Registration – Managing the issuance of Taxpayer Identification Numbers (TINs) and registration of businesses and individuals.
3. Audit and Investigation – Checking for underpayment or evasion of taxes.
4. Issuance of Tax Rulings and Regulations – Interpreting tax laws and providing official guidelines.
5. Processing of Tax Returns and Refunds – Handling tax filings and legitimate claims for refunds.
6. Enforcement of Penalties and Legal Action – Going after tax evaders and enforcing penalties under the law.
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