Extent of taxation re collection
The Legislature, through its power to impose taxes, has the full discretion to set and determine the manner, means, and agencies of collection of the tax. For example, under the present state of the law, withholding from source is a method of collection of taxes. This is provided by law.
Means, manners and methods of collection refer to the administration of the tax or the implementation of tax laws. The Legislature possesses the sole power to prescribe the mode or method by which the tax shall be collected, and to designate the officers through whom its will shall be enforced as well as the remedies which the State or the taxpayer may avail in connection therewith.
Currently, the primary tax collection agencies of the national government are the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC).
The Bureau of Internal Revenue (Filipino: Kawanihan ng Rentas Internas, or BIR) is an agency of Department of Finance. BIR collects more than half of the total revenues of the government. The powers and duties of the Bureau of Internal Revenue are: Reduction and collection of all internal revenue taxes, fees and charges; and enforcement of all forfeitures, penalties, and fines connected therewith, including the execution of judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts; It shall also give effect to the administer supervisory and police powers conferred to it by the National Internal Revenue Code and special laws. en.wikipedia.org/wiki/Bureau_of_Internal_Revenue_(Philippines).The Bureau of Customs (abbreviated BoC or BOC; Filipino: Kawanihan ng Adwana) is a Philippine government agency under the Department of Finance. The Bureau has the following duties under the Customs Modernization and Tariff Act (RA 10863): (a) Assessment and collection of customs revenues from imported goods and other dues, fees, charges, fines and penalties accruing under the CMTA; (b) Simplification and harmonization of customs procedures to facilitate movement of goods in international trade; (c) Border control to prevent entry of smuggled goods; (d) Prevention and suppression of smuggling and other customs fraud; (e) Facilitation and security of international trade and commerce through an informed compliance program; (f) Supervision and control over the entrance and clearance of vessels and aircraft engaged in foreign commerce; (g) Supervision and control over the handling of foreign mails arriving in the Philippines for the purpose of collecting revenues and preventing the entry of contraband; (h) Supervision and control on all import and export cargoes, landed or stored in piers, airports, terminal facilities, including container yards and freight stations for the protection of government revenue and prevention of entry of contraband; (i) Conduct a compensation study with the end view of developing and recommending to the President a competitive compensation and remuneration system to attract and retain highly qualified personnel, while ensuring that the Bureau remains financially sound and sustainable; (j) Exercise of exclusive original jurisdiction over forfeiture cases under the CMTA; and (k) Enforcement of the CMTA and all other laws, rules and regulations related to customs administration. en.wikipedia.org/wiki/Bureau_of_Customs.
Means, manners and methods of collection refer to the administration of the tax or the implementation of tax laws. The Legislature possesses the sole power to prescribe the mode or method by which the tax shall be collected, and to designate the officers through whom its will shall be enforced as well as the remedies which the State or the taxpayer may avail in connection therewith.
Currently, the primary tax collection agencies of the national government are the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC).
The Bureau of Internal Revenue (Filipino: Kawanihan ng Rentas Internas, or BIR) is an agency of Department of Finance. BIR collects more than half of the total revenues of the government. The powers and duties of the Bureau of Internal Revenue are: Reduction and collection of all internal revenue taxes, fees and charges; and enforcement of all forfeitures, penalties, and fines connected therewith, including the execution of judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts; It shall also give effect to the administer supervisory and police powers conferred to it by the National Internal Revenue Code and special laws. en.wikipedia.org/wiki/Bureau_of_Internal_Revenue_(Philippines).The Bureau of Customs (abbreviated BoC or BOC; Filipino: Kawanihan ng Adwana) is a Philippine government agency under the Department of Finance. The Bureau has the following duties under the Customs Modernization and Tariff Act (RA 10863): (a) Assessment and collection of customs revenues from imported goods and other dues, fees, charges, fines and penalties accruing under the CMTA; (b) Simplification and harmonization of customs procedures to facilitate movement of goods in international trade; (c) Border control to prevent entry of smuggled goods; (d) Prevention and suppression of smuggling and other customs fraud; (e) Facilitation and security of international trade and commerce through an informed compliance program; (f) Supervision and control over the entrance and clearance of vessels and aircraft engaged in foreign commerce; (g) Supervision and control over the handling of foreign mails arriving in the Philippines for the purpose of collecting revenues and preventing the entry of contraband; (h) Supervision and control on all import and export cargoes, landed or stored in piers, airports, terminal facilities, including container yards and freight stations for the protection of government revenue and prevention of entry of contraband; (i) Conduct a compensation study with the end view of developing and recommending to the President a competitive compensation and remuneration system to attract and retain highly qualified personnel, while ensuring that the Bureau remains financially sound and sustainable; (j) Exercise of exclusive original jurisdiction over forfeiture cases under the CMTA; and (k) Enforcement of the CMTA and all other laws, rules and regulations related to customs administration. en.wikipedia.org/wiki/Bureau_of_Customs.
