About this document
CIR Powers and Tax Assessment Guidelines by Shine Billones is a document available to read on EtoBox.
The CIR has broad powers to administer tax laws, including: 1. Interpreting tax laws, obtaining information, summoning testimony, making assessments, and enforcing tax administration. 2. Conducting inventory taking, surveillance, and prescribing presumptive sales to determine tax liability. 3. Terminating tax periods, prescribing real property values, inquiring into bank deposits, accrediting tax agents, and prescribing procedural requirements. 4. Delegating powers to subordinates.
- Author
- Shine Billones
- Language
- EN