Insourcing Support Services
The BIR releases regulations,
memorandums, circulars and rulings
Bureau of Internal Revenue (BIR)
The Bureau of Internal Revenue is affiliated with the Department of Finance. They regularly release regulations, memorandums, circulars, and rulings that clarify or change certain areas of the law.
The main functions of the Bureau of Internal Revenue are:
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Assessment and collection of all internal revenue taxes, fees and charges; and
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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
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It shall also give effect to the administer supervisory and police powers conferred to it by the National Internal Revenue Code and special laws.
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