Академический Документы
Профессиональный Документы
Культура Документы
CIVIL ACTION
3. Deficiency Assessment – made
by the tax assessor himself The filing of a The filing of a
whereby the correct amount of the civil action For civil action at
tax is determined after an the collection of the ordinary
examination or investigation is the delinquent court for the
conducted. tax in the collection of a
ordinary court is deficiency tax
4. Erroneous Assessment –
a proper remedy during the
assessor has power to assess but
to toll period. pendency of
errs in the exercise thereof.
protestmay be
the subject of a
5. Jeopardy Assessment – is a tax
motion to
assessment made by an authorized
dismiss. In
Revenue Officer without the benefit
addition to a
of complete or partial audit, in light
motion dismiss,
of the RO’s belief that the
the taxpayer
assessment and collection of a
must file a
deficiency tax will be jeopardized
petition for
by delay caused by the Taxpayer’s
review with the
failure to:
CTA to the
a. Comply with audit and running of the
investigation requirements to
prescriptive property to sign a receipt
covering the property
PENALTIES distrained and obligate himself
A delinquent tax A deficiency to preserve the same intact and
is subject to tax is generally unaltered and not to dispose of
administrative not the same in any manner
penalties such as subject to the whatever without the express
25% surcharge, 25% surcharge authority of the Commissioner.
interest, and although
b. In case the person refuses of
compromise subject to
fails to sign the receipt, the
penalty. interest an
revenue officer effecting the
compromise
constructive distraint shall
penalty
prepare a list of the property
and in the presence of two (2)
witnesses, leave a copy thereof
DISTRAINT– remedy whereby the in the premises where the
collection of delinquent taxes property distrained is located.
enforced on the goods, chattels or (Sec. 206, NIRC)
effects and other personal property
of whatever character of the
taxpayer, including stocks and
other securities, debts, credits, 2. ACTUAL DISTRAINT –
bank accounts and interests in and resorted to when at the time
rights to personal property. required for payment, a person
fails to pay his delinquent tax
obligation. (Sec. 207 (A),
NIRC). Distraint consists in the
1. CONSTRUCTIVE DISTRAINT – actual seizure and taking
issued where no actual tax possession of personal property
delinquency of the taxpayer is of the taxpayer.
necessary before the same is
resorted to by the government.
It is issued in the following
cases:
E. Redemption of Property
Effects of redemption of
property sold Resale of Real Estate taken for
Taxes
1. Such payment shall entitle
taxpayer the delivery of the The CIR shall have charge of any real
certificate issued to the estate obtained by the Government in
purchaser and a certificate from payment of taxes, penalties or costs
RDO that he has redeemed the arising under this Code or in
property. compromise or adjustment of any
claim.
2. The RDO shall pay the
purchaser the amount by which
such property has been
redeemed and said property
shall be free from lien of such
JUDICIAL REMEDIES OF THE
taxes and penalties (Sec. 214,
GOVERNMENT
NIRC).
JURISDICTION
STEP 2: Informal Conference
1. Court of tax Appeals – on Matters taken up
criminal offenses arising from
violations of the NIRC or TCC and • Discussion on the merits of the
other laws administered by the BIR assessment
and the BOC where the principal
amount of taxes and fees exclusive • Attempt of taxpayer to convince
of charges and penalties claimed is the examiner to conduct a re-
One million pesos and above. investigation and or re-examination
b. Original copy is
surrendered to the
revenue officer
Exemption
QUORUM
Session: Decision:
presence of affirmative
votes of