Tax Commissioner's Duty to Provide, Distribute Forms, Receipts, etc. - R.A. 8424


(A) ALL OFFICE NEEDS BY PROPER OFFICIALS SHALL BE PROVIDED BY THE COMMISSIONER. Provision and Distribution to Proper Officials. - It shall be the duty of the Commissioner, among other things, to prescribe, provide, and distribute to the proper officials the requisite licenses internal revenue stamps, labels all other forms, certificates, bonds, records, invoices, books, receipts, instruments, appliances and apparatus used in administering the laws falling within the jurisdiction of the Bureau.

PRINTING WITH SECURITY FEATURES. For this purpose, internal revenue stamps, strip stamps and labels shall be caused by the Commissioner to be printed with adequate security features.

REVENUE STAMPS VISIBLY AFFIXED TO PACKS. Internal revenue stamps, whether of a bar code or fusion design, shall be firmly and conspicuously affixed on each pack of cigars and cigarettes subject to excise tax in the manner and form as prescribed by the Commissioner, upon approval of the Secretary of Finance.
(B) PROPER RECEIPT TO BE ISSUED BY COMMISSIONER OR AGENT BANK. Receipts for Payment Made - It shall be the duty of the Commissioner or his duly authorized representative or an authorized agent bank to whom any payment of any tax is made under the provision of this Code to acknowledge the payment of such tax, expressing the amount paid and the particular account for which such payment was made in a form and manner prescribed therefor by the Commissioner. (Section 8 of Tax Reform Act of 1997; R.A. 8424)

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