The Bureau of Internal Revenue (BIR) is an attached agency of the Department of Finance. It is tasked to assess and collect all national internal revenue taxes, fees, and charges, and to enforce all forfeitures, penalties, and fines connected therewith.
2.The Tax Code authorizes the Commissioner of Internal Revenue (“Commissioner”) to interpret tax laws, subject to review by the Secretary of Finance.
3.Tax law in the Philippines covers national and local taxes. National taxes refer to national internal revenue taxes imposed and collected by the national government through the Bureau of Internal Revenue (BIR) and local taxes refer to those imposed and collected by the local government.
