Includes appendices

Chapter I. Investigate and enforcement powers of the bureau of internal revenue -- Chapter II. The tax-audit and assessment process -- Chapter III. Impositions of surcharge, interest and compromise penalty -- Chapter IV. Protest of an assessment -- Chapter V. Appeal to the court of tax appeals -- Chapter VI. Appeal to the supreme court -- Chapter VII. Collection of unpaid taxes -- Chapter VIII. Compromise, abatement and amnesty -- IX. Statutes of limitations -- Chapter X. Refund and/or credit of erroneously paid taxes -- Chapter XI. Appeal in case of denial of refund or tax credit claim -- Chapter XII. Statute of limitations for filing refund or tax credit claims -- Chapter XIII. Period tp prosecute violations of the national internal revenue code -- Chapter XIV. Taxpayer's suit and judicial review -- Chapter XV. Request for bureau of internal revenue rulings -- Chapter XVI. Rule-making authority of the commissioner of internal revenue -- Chapter XVII. Prosecution of crimes and offenses under the NIRC and penalties imposed -- Chapter XVIII. Crimes and offenses committed by revenue officers and employees and penalties imposed.