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Iloilo City
TAXATION
REMEDIES
EXERCISE
1. The civil remedies for the collection of internal revenue taxes, fees or
charges, and any increment thereto resulting from delinquency shall be
the following, except:
a.
b.
c.
d.
a.
Compromise the
payment of tax
Yes
Abate or cancel
tax liability
Yes
b.
No
No
c.
Yes
No
d.
No
Yes
a.
Compromise the
payment of tax
Yes
Abate or cancel
tax liability
Yes
b.
No
No
c.
Yes
No
d.
No
Yes
Involving fraud
Yes
b.
No
No
c.
Yes
No
d.
No
Yes
Act
may
be
Delinquent accounts
Civil tax cases being disputed before the courts
Collection cases filed in courts
Cases which become final and executory after the final judgment of
a court.
11.
Statement 1: The taxpayer shall respond to a pre-assessment
notice, and if he fails to respond, an assessment shall be issued.
Statement 2: An assessment issued may be questioned
administratively with the Bureau of Internal Revenue.
a.
b.
c.
d.
12.
13.
Which of the following statements is wrong? An appeal on an
assessment may be made to the Court of Tax Appeals:
a. If the Bureau of Internal Revenue denies the protest in whole or in
part
b. If the Bureau of Internal Revenue does not act on the protest within
one hundred eighty days from taxpayers submission of documents
supporting his protest
c. Within thirty days from receipt of the decision of the Bureau of
Internal Revenue on the protest or within thirty days from the lapse
of the one hundred eighty day period (submission of documents on
the protest)
d. None of the above
14.
Within
Within
Within
Within
16.
When could levy of real property as a civil tax collection remedy
be done?
a.
b.
c.
d.
17.
Distraint proceeding as a tax collection remedy could be carried
out by the Revenue District Office when the pertaining tax liability is
a.
b.
c.
d.
Not
Not
Not
Not
more
more
more
more
than
than
than
than
P1,000,00
P1,500,00
P10,000,000
P15,000,000
18.
A tax collection remedy where the Commissioner informs the
Register of Deeds so that the real properties of the delinquent taxpayer
could not be transacted or transferred until the tax liabilities are fully
paid is
a.
b.
c.
d.
Levy
Distraint
Tax lien
Forfeiture
19.
If taxes are not voluntarily paid by the taxpayer, the seizure by
the government of personal property to enforce tax payments followed
by its public sale pertains to
a.
b.
c.
d.
Distraint
Levy
Forfeiture
Confiscation
20.
Which tax administration aspect refers to the taking of a
delinquent taxpayers property in favor of the government?
a. Assessment
b. Forfeiture
c. Expropriation
d. Compromise settlement
21.
A collection remedy which involves the seizure by the
government of personal property of the defaulting taxpayer, to be
followed by its public auction sale if the taxes are not voluntarily paid is
a.
b.
c.
d.
Confiscation
Distraint
Forfeiture
Levy
22.
In case the warrant of levy on real property is not issued before
or simultaneously with the warrant of distraint on personal property,
and personal property of the taxpayer is not sufficient to satisfy his tax
delinquency, the Commissioner or his duty authorized representative
shall within
a. 30 days after execution of the distraint, proceed with the levy on
the taxpayers real property
b. 60 days after execution of the distraint, proceed with the levy on
the taxpayers real property
c. 30 days after execution of the distraint, proceed with the levy and
distraint of the taxpayers real property
d. 60 days after execution of the distraint, proceed with the levy and
distraint of the taxpayers real property
23.
The following are requisites for exercise of remedy of distraint or
levy. Which is the exception?
a. The taxpayer must be delinquent in the payment of tax
b. There must be subsequent demands for its payments
c. The taxpayer must fail to pay the delinquent tax at the time
required
d. The period within which to assess or collect the tax has prescribed
24.
After the taxpayer has filed a protest of assessment within the
reglamentary period, he has to submit supporting documents within
a.
b.
c.
d.
25.
30
60
30
60
days
days
days
days
from
from
from
from
27.
a.
b.
c.
d.
Court of Appeals
Secretary of Finance
Commissioner of Internal Revenue
Supreme Court
28.
The Commissioner of Internal Revenue plans to avail of judicial
remedy for collection of tax liability of a taxpayer amounting to
P1,500,00. Where will the Commissioner file the collection case?
a.
b.
c.
d.
29.
a.
b.
c.
d.
30.
Assessment received January 5, 2011; Petition for
reconsideration filed with the Bureau of Internal Revenue February 1,
2011; Documents supporting the petition filed by the taxpayer
February 7, 2011. Decision of the Bureau of Internal Revenue denying
the petition was received March 22, 2011; Second request for
reconsideration filed with the Bureau of Internal Revenue March 30,
2011; Decision of denial of second request for reconsideration was
received April 12, 2011; Last day to appeal to the Court of Tax
Appeals:
a.
b.
c.
d.
31.
Date assessment was received January 2, 2011. Petition for
reconsideration was filed with the Bureau of Internal Revenue January
12, 2011. Documents supporting the petition for reconsideration was
filed with the Bureau of Internal Revenue January 22, 2011. No
decision on the protest by July 12, 2011. Last day to appeal to the
Court to Tax Appeals:
a.
b.
c.
d.
32.
Date assessment was received February 8, 2011. Petition for
reconsideration was filed with the Bureau of Internal Revenue on
February 18, 2011. Documents supporting the petition were filed with
the Bureau of Internal Revenue on February 28, 2011. Decision of
denial of the petition was received on March 11, 2011. Second request
for reconsideration was filed with the Bureau of Internal Revenue on
March 21, 2011. Date revised assessment was received was April 2,
2011. Last day to appeal to the Court of Tax Appeals:
a.
b.
c.
d.
33.
Statement 1: A claim for refund for tax erroneously paid must be
made by the taxpayer within 2 years from the date of payment.
Statement 2: In case of denial by the Bureau of Internal Revenue of
claim for refund for tax erroneously paid, the taxpayer has 30 days to
appeal to the Court of Tax Appeals, and in no case shall the appeal
period go beyond 2 years from the date of payment.
a.
b.
c.
d.
34.
Date the national internal revenue tax erroneously paid January
5, 2010; Date a claim for refund was filed with the Bureau of Internal
Revenue February 6, 2011; Date decision of denial by the Bureau of
Internal Revenue was received October 28, 2011. Last day to appeal
to the Court of Tax Appeals:
a.
b.
c.
d.
February 6, 2012
January 5, 2012
December 27, 2011
November 27, 2011
35.
Date the national internal revenue tax was paid April 10, 2009.
Claim for refund was filed with the Bureau of Internal Revenue March
10, 2010. Date decision of denial of refund was received March 21,
2011. Last day to appeal to the Court of Tax Appeals:
a. April 20, 2011
b. April 10, 2011
c. April 21, 2011
d. None of these
36.
Statement 1: If before the expiration of the time prescribed for
the assessment of the tax, both the Commissioner and the taxpayer
have agreed in writing to its assessment after such time, the tax may
be assessed within the period of extension agreed upon.
Statement 2: Under the doctrine of equitable recoupment, a liability for
tax, the collection of which has not prescribed may be offset against a
refund of another tax the refund of which has prescribed. Conversely, a
liability for a tax the collection for which has prescribed may be offset
against a refund of another tax the refund for which has not yet
prescribed. This American jurisprudence can very well apply in the
Philippines.
a.
b.
c.
d.
37.
Statement 1: No court shall have the authority to grant an
injunction to restrain the collection of any national internal revenue
tax, fee or charge imposed by the National Internal Revenue Code.
Statement 2: Judicial proceedings for the collection of an internal
revenue tax may be instituted even without a prior assessment of the
tax on the taxpayer.
a.
b.
c.
d.
38.
Statement 1: A refund check or warrant which shall remain
unclaimed or uncashed within five years from the date said warrant or
check was mailed or delivered shall be forfeited in favor of the
Government.
Statement 2: A tax credit certificate which shall remain unutilized after
five years from the date of issue shall, unless revalidated, be
considered invalid and shall not be allowed as payment of any internal
revenue liabilities of the taxpayer.
a.
b.
c.
d.
39.
Statement 1: A tax lien attaches to all the property and property
rights of a taxpayer only from the time when the assessment was
made by the Bureau of Internal Revenue for the unpaid tax, with
interest, penalties and costs.
Statement 2: A tax lien shall not be valid against any mortgagee,
purchaser or judgment creditor until notice of such lien shall be filed in
the office of the register of Deeds of the province or city where the
property is situated or located.
a. First statement is true; second statement is false
b. First statement is false; second statement is true