The Commissioner, Deputy Commissioners, Service Chiefs, Assistant Service Chiefs, Revenue Regional Directors, Assistant Revenue Regional Directors, Chiefs and Assistant Chiefs of Division,Revenue District Officers, special deputies of the Commissioner, internal revenue officers and any other employee of the Bureau thereunto especially deputized by the Commissioner shall have the power to administer oaths and to take testimony in any official matter or investigation conducted by them regarding matters within the jurisdiction of the Bureau. (Sec. 14)

In the absence of showing of materiality, and in the absence of any particularity in specifying what is wanted by a subpoena commanding him toproduce his commercial books will be sustained. (Sy Jong Chuy vs. Reyes, 59 Phil 244)