and Seizures . — The Collector of Internal Revenue, the Deputy Collector of Internal Revenue, internal-revenue agents, and provincial treasurers and their deputies shall have authority to  make arrests and seizures for the violation of any penal law or regulation administered by the Bureau of Internal Revenue. Any person so arrested shall be forthwith carried before a magistrate there to be dealt with according to law. [2339-17.] S ECTION  1590 . Power of Collector of Internal Revenue in Making Assessments . — When a report required by law as a basis for the assessment of any tax shall not be forthcoming within the time fixed by law or regulation, or when there is reason to believe tha t any such report is false, incomplete or erroneous, the Collector of Internal Revenue shall assess the proper tax on the best evidence obtainable. TAcDHS [2339-18.] S ECTION  1591 . Authority of Officers to Administer Oaths and Take Testimony . — The Collector of Internal Revenue, the Deputy Collector of Internal Revenue, special deputies of the Collector, internal-revenue agents, provincial treasurers and their deputies,  and any other employee of the Bureau thereunto especially deputed by the Collector shall have power to administer oaths and to take testimony in any official matter or investigation conducted by them touching any matter within the jurisdiction of the Bure au. [2339-19.] S ECTION  1592 . Contents of Collector's Annual Report . — The annual report of the Collector of Internal Revenue shall contain a detailed statement of the collections and disbursements of the Bureau with specifications of the sources of revenue and classes of  disbursements. [2339-20.] S ECTION  1593 . Source of Taxes . — The following taxes, fees, and charges in the nature of tax are deemed to be internal-revenue taxes: ARTICLE  II Sources of Internal Revenue ( a ) The cedula tax. 467 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011