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TAX RIGHTS AND REMEDIES

Book Summary

Chapter 1

BIR Organizational
Structure

4) Effective system of discipline and


personnel investigation. -

Ralph Salvador
Measures
to
improve
personnel
aspect of tax administration

1) Higher pay scales. -

2) Appropriate training procedures. -

5) Statement of assets and liabilities.


-

6) Alliance
interested

with
in the

professions
tax field. -

3) Delegation of authority. -

7) Attention
taxpayers.

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to
-

criticisms

of

TAX RIGHTS AND REMEDIES


Book Summary

BIR Organizational Structure


1 Commissioner
6 - Deputy Commissioners

1)
2)
3)
4)
5)
13 - Assistant Commissioners
19 - Regional Directors
115 - Revenue District Officers
2 Large Taxpayers Divisions
2 - Large Taxpayers District Offices
3000+ revenue officers

3)

Agents in the Collection of National


Internal Revenue Taxes. 1)
Commissioner of Customs
his subordinates -

2)

head of the
government
office
subordinates -

appropriate
his

3)

authorized

banks

1)

2)
3)
4)

1)
2)

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agent

TAX RIGHTS AND REMEDIES


Book Summary

4-C AY 2009-2010 United, we STAND; Divided, we FALL

TAX RIGHTS AND REMEDIES


Book Summary

Chapter 2

Primary Powers of the


Commissioner
Erao Dumale
Introduction

Aspects of Taxation

POWERS AND DUTIES OF THE BIR

PRIMARY
POWERS
COMMISSIONER

OF

THE

Roxas vs. Court of Appeals, 23 SCRA 276


4-C AY 2009-2010 United, we STAND; Divided, we FALL

TAX RIGHTS AND REMEDIES


Book Summary

4-C AY 2009-2010 United, we STAND; Divided, we FALL

TAX RIGHTS AND REMEDIES


Book Summary

4-C AY 2009-2010 United, we STAND; Divided, we FALL

TAX RIGHTS AND REMEDIES


Book Summary

Chapter 3

Secondary Powers of the


Commissioner

Authority to assign internal revenue


officers

Charlie Ho
Secondary

Powers

Authority to delegate powers

Secondary
Powers
Commissioner include:

of

the

Powers of the Commissioner which


cannot be delegated p 55

Authority to administer oaths and


take testimony

Authority
seizures

to

make

arrests

and

Delegated
powers
Commissioner (Legal
Group):

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to
Deputy
& Inspection

TAX RIGHTS AND REMEDIES


Book Summary

Delegated
Powers
to
Assistant
Commissioner (Legal Service)

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TAX RIGHTS AND REMEDIES


Book Summary

Power to require permits before


certain facilities or systems are used
by excise taxpayers.

Delegated
Powers
to
Chief,
International Tax Affairs Division

Power to impose duties on certain


officers

Register of Deeds
I.
Delegated
Powers
to
Assistant
Commissioner (Collection Service)

Delegated
Directors

Powers

to

Issuance of Certificate Authorizing


Registration (CAR) and Reporting
Real
&
Personal
Property
Transactions

Regional

II.

CARs shall be issued by ITS and


non-ITS Revenue District Offices.

III.

CARs
shall
be
printed
as
accountable
forms,
serially
numbered, printed in four copies
each and bound in fifty sets per
pad.
The Accountable Forms Division in
the National Office shall be the
custodian of blank CARs and shall

4-C AY 2009-2010 United, we STAND; Divided, we FALL

TAX RIGHTS AND REMEDIES


Book Summary

be in charge of CAR issuance to


authorized revenue officials.
V.

VI.

Only the Regional Directors are


authorized to requisition CARs
from
the
Accountable
Forms
Division. The RDO shall in turn
requisition the forms from the
Regional Directors.
For the purpose of determining
the jurisdiction of each RDO with
respect
to
the
filing
and
processing of tax returns involving
transfers
of
properties,
the
following
guidelines
shall
be
applied:
1) For transfer of real
subject to estate tax
-

3) For transfer of real property


subject to capital gains tax
-

property

4) For transfer of property subject to


creditable withholding tax
-

2) For transfer of property subject to


donors tax
For transfer of real
subject to final tax
-

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property

TAX RIGHTS AND REMEDIES


Book Summary

property being transferred with


the jurisdiction of each RDO.
6) For tax-exempt transfers
-

XI.
XII.

CARs shall be issued sequentially


RDO shall prepare the required
CARs in 4 copies
ONE-TIME TRANSACTIONS (ONETT)

VII.

To
authorize
the
audit
or
verification and processing of the
return, a Letter of Authority or Tax
Verification Notice shall be issued
by the authorized revenue official
in accordance with existing rules
and regulations.

VIII.

CARs shall be issued by RDO which


processed the return

IX.

No CAR shall be issued by the RDO


unless:

X.

Transfers arising from inheritance


and/or
donation
involving
properties in multiple locations
covered by different RDOs or
where the estate tax return was
processed and verified by a
district office without jurisdiction
over
the
place
where
the
properties
are
located,
the
Regional Director shall issue the
same containing all details of

Transactions covered:

Certificate Authorizing
Registry Book

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Registration

TAX RIGHTS AND REMEDIES


Book Summary

Power
to
Suspend
Operations of a Taxpayer:

Business

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TAX RIGHTS AND REMEDIES


Book Summary

Chapter 4

Registration of Taxpayers
Mae Angelie Etang
MODIFIED TAX COMPLIANCE
VERIFICATION DRIVE
Guidelines and Procedure

When to register?

Who are required to register?

Where is the appropriate revenue


office?

What are required to be registered?

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TAX RIGHTS AND REMEDIES


Book Summary

TAXPAYER IDENTIFICATION NUMBER

ANNUAL REGISTRATION FEE

POSTING REQUIREMENT

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TAX RIGHTS AND REMEDIES


Book Summary

Chapter 5

Keeping of Books of
Accounts
Ma. Charizma Madriaga

not
Books of Accounts
Taxpayers Required to Keep Books of
Accounts

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TAX RIGHTS AND REMEDIES


Book Summary

Journal, Ledgers & their equivalent

4-C AY 2009-2010 United, we STAND; Divided, we FALL

TAX RIGHTS AND REMEDIES


Book Summary