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(1) This document is a section from the Republic Act No. 8424, also known as the Tax Reform Act of 1997, which amended the National Internal Revenue Code.
(2) It establishes the powers and duties of the Bureau of Internal Revenue, including assessing and collecting taxes, enforcing penalties, and interpreting tax laws.
(3) It details the leadership structure of the Bureau and grants the Commissioner powers to examine documents, summon individuals, take testimony, and make tax assessments in order to determine tax liabilities.
(1) This document is a section from the Republic Act No. 8424, also known as the Tax Reform Act of 1997, which amended the National Internal Revenue Code.
(2) It establishes the powers and…