UNIVERSITY of the CORDILLERAS
its jurisdiction is to review by appeal decisions of the BIR
TAX REMEDIES
1. Which of the following violations cannto be subject to
compromise penalties?
a. Failure to keep/preserve books of accounts and
accounting records
b. Failure to keep books of accounts or records in a
native language or english
c. Failure to have books of acconts audited and have
financial statements attached to income tax return
certifiec by independent CPA
d. Keeping two sets of books of accounts or records.
2. For filing a false and fraudulent return, a surcharge is
imposed. Which of the following is correct?
a. 50% as administrative penalty
b. 50% as criminal penalty
c. 25% plus 50%
d. 25% as criminal penalty
3. Date of tax erroneously paid
June 10,2009
Date of claim for refund was filed with BIR
March 3,2011
Date of BIR decision of denial was received
April 5,2011
Last day to appeal to the Court of Tax Appeal is on:
a. June 8,2012
b. June 10,2011
c. March 3,2011
d. May 5,2011
4. Which of the following statement is not true?
a. If a taxpayer is acquittted in a criminal violation of
the tax code, this acquittal does not exonerate him
from his civil liability to pay the taxes
b. A conviction for tax evasion is not a ba for
collection of unpaid taxes
c. A tax assessment is necessary to a criminal
prosecution for willful attempt to defeat and
evade payment of taxes
d. Criminal proceedings under the tax code is now a
mode of collection of internal revenue taxes, fees
or charges.
5. The following are administrative remedies available to a
taxpayer in connection with collection of taxes, except one.
a. Filing of a claim for tax refund or credit
b. Filing a petition for reconsideration or
reinvestigation
c. Filing of criminal complaint against erring BIR
officials or employees
d. Entering into a compromise.
6. On April 15, 1991, Mr. Lacson filed his income tax return for
his 1990 income and paid the tax due thereon. In 1992, when
Mr. Lacson hired a new CPA to prepare his income tax
return, he was informed that he made an overpayment in his
income tax return filed in 1991. Convinced that the
erroneously computed his tax in favor of the government.
Mr. Lacson engaged the services of a lawyer and filed a
written claim for refund of tax erroneously collected with
the BIR Commissioner on December 15,1992. On April
10,1993, without receiving a reply or decision on his claim
fro refund, Mr Lacson’s lawyer filed in the Court of Tax
Appeals a petition for review on his claim for refund of tax
erroneously collected. Did the Court of Tax Appeals acquire
jurisdiction over the petition for review of Mr. Lacson?
1st answer: No, because the appeal is premature, there being
no decision yet on said claim for refund. The Court of Tax
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Appeals did not acquire jurisdiction over the appeal because
Commissioner;
2nd answer: Yes, because while the BIR Commissioner has
not yea rendered a decision on said claim for refund, the
peremptory period of two year within which a claime for
refund of taxes errroneously collected may be filed is about
to expire on April 15, 1993 and the failure of the
Commissioner to act on the claim for refund is tantamount
to denial of the taxpayer’s claim, hence appealable to the
Court of Tax Appeals.
a. First answer is wrong; second answer is correct
b. First answer is correct; scond answer is wrong
c. Both answers are correct
d. Both answers are wrong.
7. Which of the following cases falls within the jurisdiction of
the Court of Tax Appeals?
a. Criminal action for violation of the RPC
b. Questions of whether or not to impose a
deficiency tax assessment upon a taxpayer
c. Appeal from undisputed tax assessment
d. Action for refund of real property tax.
8. The distinction between actual distraint and constructive
distraint is that:
a. Actual distratint may be made on the property of
any taxpayer whether delinquent or not while
constructive distraint is made on the property only
of a delinquent taxpayer
b. In actual distraint, there is a taking of possession,
while in contructive distraint, the taxpayer is
merely prohibited form disposing of the property
c. Actual distraint is effected by requiring the
taxpayer to sign a receipt of the property or by the
revenue officer preparing and leaving a list of the
distrained property or by sevice of warrnat of
distraint or garnishment
d. Answer not given.
9. When a return was filed, as a general rule, the prescriptive
period for assessment after the date the return was due or
was filed, whichever is late, is within:
a. Three years
b. Five years
c. Ten years
d. Answer not given
10. Where any national internal revenue tax is alleged to have
been erroneously or illegally collected the taxpayer should
first:
a. File a claim for refund or credit
b. File an action for refund with the Regional Trila
Court
c. File an action for refund with the Court of Tax
Appeals
d. Answer not given
11. Which is the correct answer? The following additions to the
delinquency tax are called “civil penalties”.
a. Deficiency interest
b. Delinquency interest
c. Interest on extended payement
d. All of the above
12. Which statement is correct? In case of a tax erroneously
collected:
a. A case for refund may be filed with the court
simultaneously with the filing of a claim for
refund with the Bureau of Internal Revenue;
b. A case for refund my be filed with the court even
without filing a claim for refund with the Bureau
of Internal Revenue.
 c. A claim for refund must first be filed with the 2nd statement: Relevant supporting documents were
Bureau of Internal Revenue and a decision of the not presented to the Bureau of Internal Revenue within sixty
Bureau must, under any circumstance be awaited , days from filing the protest on the assessment.
before a case for refund may be filed with the a. 1st statement is true while 2nd statement is false
court; b. 1st statement is false while second statement is true
d. A claim for refund must first be filed with the c. Both statements are true
Bureau of internal Revenue and, in a given d. Both statements are false
situation, a case for refund may be filed with the
court without awaiting the decision of the Bureau. 19. Which of the following statement is wrong? An Appeal on
an assessment may be made to the Court of Tax Appeals.
13. Statement 1: The Commissioner may refund a tax a. If the BIR denies the protest in whole or in part
even without a claim for refund from the taxpayer whire on b. If th BIR does not act on the protest within one
the face of the return upon which the payment was made, hundred eighty days from the the taxpayer’s
such payment clearly appears to have been erroneously submission of documents supporting his protest
made. c. Within thirty days from receipt of the decision of
Statement 2: No suit or proceeding shall be brought the BIR on the protest or within thirty days from
for refund to tax after two years from the date of payment, the lapase of the one hundred eighty day period
regardless of any supervening cause that may arise after (submission of documents of the protest)
payment. d. None of the above
a. Both statements are correct
b. Both statements are wrong 20. Which of the following statement is wrong?
c. First statement is correct while second statement is a. An assessment which is not protested and
wrong; appealed to the Court of Tax Appeals becomes
d. First statement is wrong while second statement is final, executory and demandable
correct. b. The proceedings on the protest in the BIR is
administrative proceedings
14. When a taxpayer erroneously paid a tax in installments, the c. The proceedings in the Court of Tax Appeals is
prescriptive period for a claim for refund should be counted judicial proceedings
a. From the date of payment of the first installment d. The proceedings in the Court of Tax Appeals is a
b. From the date of payment of the last installment quasi-judicial proceedings.
c. From the last day required by law for the payment
of the tax in one lump sum 21. Assessment recieved – January 5,2011; Petition for
d. None of the above reconsideration filed with the BIR – February 1,2011;
Documents supporting the petition filed by the taxpayer –
15. Which statement is correct? In case of an assessment of a tax: February 7,2011. Decision of the BIR denying the petition
a. A protest should be filed by the taxpayer, was received – March 22,2011; Second request for
otherwise the assessment becomes final and reconsideration filed with the BIR – March 30,2011; Decision
cannot be questioned anymore in court of denial of second request for reconsideration was received
b. A protest must be filed by the taxpayer anytime – April 12,2011; Last day to appeal to the Court of Tax
before the Bureau of Internal Revenue collects the Appeals:
tax. a. May 12,2011
c. The assessment should be made by the Bureau of b. July 4,2011
Internal Revenue within five years from the date c. May 4,2011
of filing the return d. None of the above.
d. The assessment shall include only the tax proper.
22. Date assessment was received – January 2,2011. Petition for
16. 1st statement: A pre-assessment notice shall be required reconsideration was filed with the BIR – January 12,2011.
before an assessment may be made. Documents supporting the petition for reconsideration was
2nd statement: the taxpayer shall be informed in writing of filed iwth the BIR –January 22,2011. No decision on the
the law and the facts on which the assessment is made, protest by July 12,2011. Last day to appeal to the Court of
otherwise the assessment shall be void. Tax Appeals.
a. 1st statement is true while 2nd statement is false a. July 21,2011
b. 1st statement is false while second statement is true b. August 20,2011
c. Both statements are true c. No more appeal, as the period to appeal had
d. Both statements are false elapsed
d. None of the above.
17. 1st statement: The taxpayer shall respond to a pre-
assessment notic, and if he fails to respond, ans assessment 23. Date of death – March 2,2008. Date of estate tax filed – April
shall be issued. 10,2008. Last day for the BIR to make an assessment for a
2nd statement: An assessment issued may be deficiency tax.
questioned administratively with the Bureau of Internal a. March 2,2011
Revenue. b. April 2,2011
a. 1st statement is true while 2nd statement is false c. April 10,2011
b. 1st statement is false while second statement is true d. September 2,2011
c. Both statements are true
d. Both statements are false 24. A car dealer could not pay his taxes on sales. The dealer
delivered several units of the car to the BIR in payment of
18. An assessment shall become final if: the taxes.
1st statement: The assessment is not protested Which of the following statement is correct?
administratively by filing a protest with the Bureau of a. There is a valid payment of tax
Internal revenue within thirty days from receipt of the b. There is in effect a collection of the tax by distraint
assessment c. There is a valid forfeiture of property
d. This is not a valid procedure for collection of the
tax

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25. Date assessment was received – February 8,2011; Petition for 32. Cosa filed a fraudulent income tax return for the year 2011
reconsideration was filed with the BIR – February 18,2011; on April 11,2012. The Bureau of Internal Revenue (BIR)
Documents supporting the petition were filed with BIR – discovered the fraud on February 20,2013. The last day for
February 28,2011. Decision of denial of the petition was the BIR to collect or to send an assessment notice is
received on March 11,2011. Second request for a. April 11,2015
reconsideration was filed with the BIRE on march 21,2011. b. April 15,2015
Date revised assessment was received on April 2,2011. Last c. April 15,2022
day to appeal to the Court of Tax Appeals: d. February 20,2023
a. April 22,2011
b. May 2,2011 33. In question 32, suppose the BIR sent a notice of assessement
c. May 3,2011 on the deficiency income tax on April 4, 2013, the last day for
d. None of the above the BIR to collect the deficiency income tax is on
a. April 4, 2018
26. Date the national internal revenue tax was erroneously paid- b. April 15, 2018
January 5,2011; Date a claim for refund was filed with the c. February 20, 2023
BIR – February 6,2011. Date of decision of denial by the BIR d. April 4, 2023
was received – October 28,2011. Last day to appeal to the
Court of Tax Appeals: 34. The running of the presecriptive period for assessment is
a. November 27,2011 suspended
b. December 27,2011 a. When the taxpayer requests for a reinvestigation
c. February 6,2016 which is granted by the Commisioner of Internal
d. January 5,2016 Revenue
b. When the taxpayer is out of the Philippines
27. Date the national internal revenue tax was paid –April c. When the wassrat of distraint has been duly
10,2009. Clair for refund was filed with the BIR – March served upon the taxpayer and no property could
10,2010. Date decision of denial of refund was received – be located.
March 21,2011. Last day to appeal to the Court of Tax d. If the taxpayer informs the Commisioner of any
Appeals change in address.
a. April 20,2011
b. April 10,2011 35. The taxpayer filed his 2011 income tax return on April
c. April 21,2011 14,2012. On May 20, 2013, he received an assessment from
d. None of the above the BIR. The lasd day for him to file a request for
reconsideration is
28. 1st statement: A substantial underdeclaration of a. April 15, 2015
taxable sales, receipts or income, or a substantial b. April 14, 2015
overstatement of deductions shall constitute prima facie c. June 20, 2013
evidence of a false or fraudulent return. d. June 19, 2013
2nd statement: A return, statement of declaration filed
with the BIR may not anymore be modified, changed or Taxable year
amended. 2006
a. 1st statement is true while 2nd statement is false Date of filing and payment
b. 1st statement is false while second statement is true April 5,2007
c. Both statements are true Amount of tax paid
d. Both statements are false P150,000
Correct amount of tax due
29. 1st statement: The state can collect the tax by a summary 300,000
proceedings of distraint of personal property and levy on No protest was filed on preliminary assessment notice
real property, one after the other, but not simultaneously.
2nd statement: There must be an assessment of a Date assessment notice was issued
deficiency tax before there can be a judicial action for May 2,2008
collection Date of payment in final assessment
a. 1st statement is true while 2nd statement is false June 15,2008
b. 1st statement is false while second statement is true
c. Both statements are true 36. The amount payable in the notice of assessment is?
d. Both statements are false a. 260,000
b. 222,500
30. Which of the following statements is wrong? c. 225,000
a. A taxpayer may appeal to the CTA d. 185,000
b. The government may appeal to the CTA
c. A taxpayer my appeal from a decision of the CTA 37. Assuming the tax was paid on September 15,2008 the total
d. The government may appeal from a decision of amount payable is?
the CTA. a. 289,250
b. 240,500
31. Chipipay filed her Income Tax Return (ITR) for taxable year c. 292,500
2011 on March 20, 2012. Assuming that the return filed is d. 338,000
not false or fraudulent, the last day for the Bureau of Internal
Revenue (BIR) to collect the tax by judicial action if no Amount of tax due, P800,000
assessment was made is No return for TY 2006 was filed
a. March 20,2015 Taxpayer’s permission for an extended payment and to pay
b. March 20, 2017 in installment was granted
c. April 15,2015 Partial payment made on October 15,2007 was P320,000.
d. April 15, 2017 Date BIR demanded payment of the balance on January
15,2008

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 38. The amount due on October 15,2007 before partial payment
is made?
a. 880,000
b. 888,000
c. 760,000
d. 1,080,000

39. The Unpaid balance as of January 15, 2008 is?

a. 480,000
b. 988,000
c. 798,000
d. 760,000

40. Assuming that the taxpayer paid the balance on February

15,2008, the amount to be paid by his is?
a. 798,000
b. 811,300
c. 970,000
d. 608,000

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