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REPUBLIC ACT NO. 8424, SECTION 3 THE NATIONAL INTERNAL REVENUE CODE OF 1997
| CODE SECTION 11, 12 |
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REPUBLIC ACT NO. 8424, SECTION 3 THE NATIONAL INTERNAL REVENUE CODE OF 1997
| CODE SECTION 11, 12 |
"SECTION 11. Duties of Revenue District Officers and Other Internal Revenue Officers. - It shall be the duty of every Revenue District Officer or other internal revenue officers and employees to ensure that all laws, and rules and regulations affecting national internal revenue are faithfully executed and complied with, and to aid in the prevention, detection and punishment of frauds or delinquencies in connection therewith.
"It shall be the duty of every Revenue District Officer to examine the efficiency of all officers and employees of the Bureau of Internal Revenue under his supervision, and to report in writing to the Commissioner, through the Regional Director, any neglect of duty, incompetency, delinquency, or malfeasance in office of any internal revenue officer of which he may obtain knowledge, with a statement of all the facts and any evidence sustaining each case.
"SECTION 12. Agents and Deputies for Collection of National Internal Revenue Taxes. - The following are hereby constituted agents of the Commissioner:
"(a) The Commissioner of Customs and his subordinates with respect to the collection of national internal revenue taxes on imported goods;
"(b) The head of the appropriate government office and his subordinates with respect to the collection of energy tax; and
"(c) Banks duly accredited by the Commissioner with respect to receipt of payments of internal revenue taxes authorized to be made thru banks.
"Any officer or employee of an authorized agent bank assigned to receive internal revenue tax payments and transmit tax returns or documents to the Bureau of Internal Revenue shall be subject to the same sanctions and penalties prescribed in Sections 269 and 270 of this Code.
