All rulings and issuances of the Commissioner of Internal Revenue that pertain to the implementation and interpretation of the Tax Code of 1997 and other tax laws are valid. However, the Secretary of Finance has the power to affirm, revise, modify or set aside rulings and issuances of the Bureau of Internal Revenue (BIR) concerning such implementation and application of the provisions of the Tax Code of 1997 and other tax laws.
The exercise of such power under Section 4 of the Tax Code of 1997, however, does not cover disputed assessments, refunds of internal revenue taxes, fees or other charges, and penalties imposed in relation thereto, or other matters arising under the Tax Code or other laws or portions thereof administered by the BIR. In these instances, the Court of Tax Appeals has the exclusive appellate jurisdiction pursuant to the second paragraph of the same Section 4.
Neither shall the power be exercised to apply to rulings that are deemed void ab initio because they contradict duly issued Revenue Regulations, Revenue Memorandum Orders, Revenue Memorandum Rulings, and Revenue Memorandum Circulars.
It is important to note that only the final adverse decision of the Commissioner may be brought to the Department of Finance (DOF) for review.
Notwithstanding, the Secretary of Finance may review motu proprio the rulings and issuances of the Bureau of Internal Revenue concerning such implementation and application of the provisions of the Tax Code of 1997 and other tax laws.
First paragraph of Section 4, tax Code of 1997
Period to File Appeal
Within thirty (30) days from the date of receipt of the adverse ruling of the Commissioner.
Content of Request for Review (Appeal)
The request for review shall be in writing and under oath, and must:
- be addressed to the Secretary of Finance and filed with the Revenue Operations Group, Department of Finance, DOF Building, BSP Complex, Roxas Boulevard corner Pablo Ocampo Street, City of Manila;
- contain the heading "Request for Review of BIR Ruling No. ______":
- allege and show that the request was filed within the reglementary period;
- allege the material facts upon which the ruling was requested;
- state that exactly the same set of facts were presented to the BIR;
- define the issues to be resolved;
- contain the facts and the law relied upon to dispute the ruling of the Commissioner;
- be signed by or on behalf of the taxpayer filing the request for review, provided that, only those lawyers engaged by the taxpayer and/or tax agents accredited by the BIR may sign on behalf of the taxpayer
- indicate the Taxpayer Identification Number (TIN) of the taxpayer,
- be accompanied by a copy of the Commissioner's challenged ruling;
- contain a statement that a copy of the request for review of the ruling was received by the Commissioner's Office and;
- specifically state that the taxpayer does not have a pending assessment or case in any court of justice where the same issues are being considered.
Procedure in Requesting for the Authenticated Records of the Taxpayer's Docket
- File with the Office of the Commissioner a copy of the request for review of the Ruling. The Office of the Commissioner shall endorse to the ACIR-Legal Service (ACIR-LS), the request for review of the Ruling.
- Request from the ACIR-LS for an authenticated and certified true copy of the complete docket or records on file.
- Pay the certification fee to the authorized agent bank having jurisdiction over the taxpayer or the place of business of the taxpayer, using Payment Form 0605. Requesting taxpayer shall pay a non-refundable certification fee in the amount of ten pesos (P10.00) for every page of the complete records on file that shall be reproduced and certified to be a true and authentic copy thereof. The fee shall be forfeited in case the taxpayer finally decides not to seek a review by the Secretary of Finance.
- Present to the ACIR-LS the original copy of the official receipt that evidences payment of the certification fee, and submit a photocopy thereof to form part of the docket or records of the case.
- Within 5 days from the payment of the certification fee and submission of the official receipt of payment, the ACIR-LS shall instruct the Division Chief of the Legal and Legislative Division to have each and every page of the records of the case: a. sequentially numbered; b. photocopied, including a copy of the subject BIR Ruling; and c. stamped and signed by the Division Chief as authentic and true copy of the records of the case. In case of rulings made by the Revenue Regional Directors and finally decided by the Commissioner to be adverse to the taxpayer, the ACIR-LS shall certify and authenticate the duplicate copy of the records of the case.
- The Legal and Legislative Division shall also prepare the Endorsement Letter of the Commissioner of Internal Revenue to the Department of Finance, which letter shall be signed by the ACIR-LS as the duly authorized representative of the Commissioner. Endorsement Letter Format. In this regard, the ACIR-LS shall submit to the Commissioner, copy furnished the Office of the Deputy Commissioner for Legal Group, a monthly report of cases appealed and certifications made.
- The authenticated and certified true copy of the docket or records of the case, including the endorsement thereof to the Secretary of Finance, through the BIR Operations Group, shall be released to the holder of the original copy of the official receipt evidencing payment of the certification fee.
Checklist of Documentary Requirements (click here)
No specific BIR numbered form shall be used. The duplicate copy of the records on file with the BIR pertaining to the taxpayer's request will need to be authenticated and certified by the BIR.
Related Revenue Issuances and Other Issuances.
DOF Department Order No. 007-02 (Providing for the Implementing Rules of the First Paragraph of Section 4 of the NIRC, Repealing for this Purpose Department Order No. 005-99 and Revenue Administrative Order No. 1-99)
DOF Department Order No. 23-01 (Providing for the Implementing Rules of the First Paragraph of Section 4 of the NIRC, Repealing for this Purpose Department Order No. 005-99 and Revenue Administrative Order No. 1-99)
Revenue Memorandum Circular (RMC) No. 44-2001 (Circularizing Department Order No. 23-01)
Revenue Administrative Order No. 2-2001 (Implementing the provisions of Department Order No. 23-01)
Revenue Administrative Order No. 3-2001 (Implementing further Department Order No. 23-01)