Assessment and Collection of Taxes; Bangsamoro Revenue Office. – The Parliament shall establish by law the Bangsamoro Revenue Office for the assessment and collection of Bangsamoro taxes, as well as all other collectible taxes in the Bangsamoro Autonomous Region.
Until such time that the Bangsamoro Revenue Office is established, tax collection shall be undertaken by the Bureau of Internal Revenue. The share of the Bangsamoro Government shall be retained by the National Government collecting agencies and remitted to the Bangsamoro Government in lump sum without need of an appropriation law.
Upon its establishment, The Bangsamoro Revenue Office shall start collecting such taxes regularly: Provided, That it shall report promptly all its collections to, and remit the share of, the National Government through a duly accredited government depository bank: Provided, further, That the National Government and the Bangsamoro Government shall share the cost of administering the tax collection as provided herein.
