TAX REMEDIES

JULY 10, 2024

How Taxes are Collected in the Phil

Self -
Assessment

Pay as you Earn Through

WTA

Through
Pay as you File AABs
 TAX REMEDIES
• On the part of the government- these are
courses of action provided by or allowed in the
law to implement the tax laws or enforce tax
collection.
1. Assessment- the act or process of determining
the tax liability of a taxpayer in accordance with
tax laws.
2. Collection – pertains to the procedures of the
government to enforce payment of unpaid taxes
from delinquent taxpayers.
 TAX REMEDIES
• On the part of the taxpayer- these are legal
actions which a taxpayer can avail of to seek
relief from the undue burden or oppressive
effect of tax laws, or as a means to check
possible excesses by revenue offices in the
performance of their duties
What are the Administrative Powers of the BIR?
1. Assessment and Collection of all national internal
revenue taxes, fees, and charges.
2. Enforcement of all forfeitures, penalties and fines
connected therewith.
3. Execution of judgments in all cases decided in its favor by
the Court of Tax Appeals (CTA) and the ordinary courts.
4. Give effect to and administer the supervisory and police
powers conferred to it by the Code or other laws.
 WHAT IS AN ASSESSMENT
A finding by the taxing authority that the
taxpayer has not paid the correct taxes. It is also
a written notice to a taxpayer to the effect that
the amount stated therein is due as a tax and
containing a demand for the payment thereof.
 WHO HAS THE BURDEN OF PROOF IN PRE-ASSESSMENT
PROCEEDINGS?
In accordance to the doctrine of presumption of
regularity in the conduct of official functions of
government instrumentalities. There is a
presumption of correctness on the part of the
Commissioner of Internal Revenue; thus, the
onus probandi or burden of proof lies on the
taxpayer.
 LEGAL BASIS IN ASSESSING DEFICIENCY TAXES

SEC. 6. Power of the Commissioner to Make assessments

and Prescribe additional Requirements for Tax Administration
and Enforcement. –
(A) Examination of Returns and Determination of Tax Due. - After
a return has been filed as required under the provisions of
this Code, the Commissioner or his duly authorized
representative may authorize the examination of any
taxpayer and the assessment of the correct amount of tax.
 LEGAL BASIS IN ASSESSING DEFICIENCY TAXES

The tax or any deficiency tax so assessed shall be paid upon

notice and demand from the Commissioner or from his duly
authorized representative.

Any return, statement or declaration filed in any office authorized

to receive the same shall not be withdrawn: Provided, That within
three (3) years from the date of such filing, the same may be
modified, changed, or amended: Provided, further, That no notice
for audit or investigation of such return, statement or
declaration has in the meantime been actually served upon the
taxpayer.
 ASSESSMENT PERIOD

•SEC. 203. Period of Limitation Upon Assessment and Collection. — Except as provided in
Section 222, internal revenue taxes shall be assessed within three (3) years after the last
day prescribed by law for the filing of the return, and no proceeding in court without
assessment for the collection of such taxes shall be begun after the expiration of such
period: Provided, That in a case where a return is filed beyond the period prescribed by law,
the three (3)-year period shall be counted from the day the return was filed. For purposes of
this Section, a return filed before the last day prescribed by law for the filing thereof shall be
considered as filed on such last day.
 ASSESSMENT PERIOD:

INCOME TAX (2023)

DATE OF FILING PRESCRIPTION
February 14, 2024 April 15, 2027
April 15, 2024 April 15, 2027
June 30, 2024 June 30, 2027
December 15, 2025 (Amended) December 15, 2028
 ASSESSMENT PERIOD:

VAT / PERCENTAGE TAX (2023) - QUARTERLY

DATE OF FILING PRESCRIPTION
1st Qtr - April 25, 2023 April 25, 2026
2nd Qtr - July 25, 2023 July 25, 2026
3rd Qtr - October 25, 2023 October 25, 2026
4th Qtr - January 25, 2024 January 25, 2027
 ASSESSMENT PERIOD
SEC. 222. Exceptions as to Period of Limitation of Assessment and
Collection of Taxes. —
(a) In the case of a false or fraudulent return with intent to evade tax or
of failure to file a return, the tax may be assessed, or a proceeding in
court for the collection of such tax may be filed without assessment, at
any time within ten (10) years after the discovery of the falsity, fraud or
omission: Provided, That in a fraud assessment which has become final
and executory, the fact of fraud shall be judicially taken cognizance of in
the civil or criminal action for the collection thereof.
 FRAUD CASE
The fraud contemplated by law is actual and not
constructive. It must be intentional fraud, consisting of
deception willfully and deliberately done or resorted to
in order to induce another to give up some legal right.
Negligence, whether slight or gross, is not equivalent
to the fraud with intent to evade the tax
contemplated by the law. It must amount to intentional
wrong- doing with the sole object of avoiding the tax.
(Aznar v. Court of Tax Appeals, G.R. No. L-20569)
 FRAUD CASE

It necessarily follows that a mere mistake cannot be considered

as fraudulent intent, and if both petitioner and respondent
Commissioner of Internal Revenue committed mistakes in
making entries in the returns and in the assessment,
respectively, under the inventory method of determining tax
liability, it would be unfair to treat the mistakes of the petitioner
as tainted with fraud and those of the respondent as made in
good faith.
(Aznar v. Court of Tax Appeals, G.R. No. L-20569)
 FRAUD CASE
Thus, while the filing of a fraudulent return necessarily implies that
the act of the taxpayer was intentional and done with intent to evade
the taxes due, the filing of a false return can be intentional or due to
honest mistake. In CIR v. B.F. Goodrich Phils., Inc., the Court stated
that the entry of wrong information due to mistake, carelessness, or
ignorance, without intent to evade tax, does not constitute a false
return. In this case, we do not find enough evidence to prove fraud or
intentional falsity on the part of PDI.

(Commissioner of Internal Revenue v. Philippine Daily Inquirer, Inc., G.R. No. 213943, March 22, 2017)
 Fraudulent Return
• Fraud involves an intentional and deliberate act on the
part of the taxpayer if deceive the government to avoid
a tax. The presence of fraud must be proven by clear
and convincing evidence. It cannot be justified by mere
speculation. In the NIRC however, income tax returns
are considered prima facie fraudulent if the gross
income is understated by more than 30% or when
deductions claimed is overstated by more than 30%.
 WAIVER OF STATUTE OF
LIMITATIONS
SEC. 222. Exceptions as to Period of of Assessment and
Collection of Taxes.- Xxx Limitation xxx
xxx
(b) If before the expiration of the time prescribed in Section 203 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 agreed upon. The period so agreed upon may be extended by
subsequent written agreement made before the expiration of the period
previously agreed upon.
WAIVER OF STATUTE OF
LIMITATIONS
• Ex:
On June 1, 2018, the BIR assessed P1,000,000 deficiency estate tax on
the estate of a decedent who died June 1, 2015. On July 15, 2019, the
estate administrator filed for a request or reinvestigation and executed
a Waiver of Statues of Limitations which was granted. The BIR rendered
the taxpayer a revised final assessment for P700,000 deficiency estate
tax on October 12, 2019. Is the revised final assessment valid?

Yes. The period to make final assessment is extended for at least 6

months by the Waiver of the Statues of Limitations.
 ASSESSMENT PROCEDURES (RR
12-99, AS AMENDED)

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 ASSESSMENT AND APPEAL PROCEDURES

Administrative Reinvestigation /
Filing of Return Protest Reconsideration

30 days
Letter of Authority Final Decision on Disputed
Final Assessment Notice Assessment (FDDA) 180 days
(FAN) – 3 y (PP)
1ST Notice 30 days
15 days 30 days
CIR - Final
Decision
2ND and Final Notice Reply to PAN
30 days 30 days
15 days
CTA
Notice of Preliminary
Discrepancy Assessment
30 days (PAN) Supreme Court
 Assessment Process
Tax Audit or Investigation
- The BIR conducts an audit by issuing Letter of Authority (LOA).

Letter of Authority - is a document which authorizes BIR revenue

officers to examine one’s books of accounts and other accounting
records for a particular taxable year. Under the Tax Code, the
Commissioner or his duly authorized representative has the
power to authorize the examination of taxpayers and assessment
of correct taxes.
 Letter of Authority
Scope:
1.Audit or investigation of all internal revenue
taxes, including withholding taxes.

2.Claims for tax refund/credit, audit of taxpayers

retiring from business or undergoing
corporate reorganization and other cases.
24
 Documents to Prepare and Submit

When the BIR issues a LOA, it comes with a checklist of documents

which a taxpayer will be required to submit and present. These
documents may include ledgers, journals, sales and purchase books and
schedules, official receipts, sales invoices, and list of payables and
receivables, among others. Normally, the BIR would require taxpayers to
submit and present these documents within ten (10) days from receipt
of the LOA.
Documents Required for Audit
1. Annual ITR and certified FS including profit and loss
2. Audited Financial Statement and Certificate of
Creditable Withheld at Source (BIR Form 2307)
3. Quarterly and Monthly VAT/Percentage Tax
Returns;
4. Withholding Taxes: (a) Alpha List; (b) 1604CF; (c)
1601E; (d) 1604E; (d) 1601C; (e) 1601F; and
others
5. List of inventories – Beginning and Ending
6. OR of all taxes paid and/or Customs Duties paid
7. Others
Documents Required for Audit
For verification:
1. General journal and general ledger
2. Subsidiary journals and subsidiary ledgers
3. Sales invoices and receipts
4. Proof of exportations (export permit, inward letter or
bank CM for inward remittance) if any
5. Purchase of invoices and receipts/pertinent
importation documents, if any
Documents Required for Audit
For verification:
6.Documents and records supporting all deductions/
expenses claimed;
7. Production reports, if any
8. Other related and pertinent accounting records
and
documents
9. Others
Documents Required for Audit
Worksheets
1. Monthly abstract of all ledger accounts
2. Detailed schedule of sales and its
corresponding output taxes
3. Schedule of Export and/or VAT Exempt Sales
4. Detailed Schedule of Purchases and its
Corresponding input taxes
5. Detailed composition of cost of sales
6. Schedule of property and equipment and its
accumulated depr/amortization, & others
Notice of submission RMO 45-
2010
If the taxpayer ignores the First Notice and continues to
disregard the demand for the submission of the required
documents, a Second and Final Notice, signed by the
Head Office concerned, shall be sent to the taxpayer
after 10 calendar days from receipt of the First
Notice.
 In case of Non-submission
RMO 45-2010

SDT is issued 10 days after receipt of the Second and

Final notice
BIR's courses of action of the taxpayer refuses to
comply with the SDT:

 file a criminal case against the taxpayer

 initiate a proceeding to cite the taxpayer for
contempt
 Issuance of Notice of Discrepancy (NOD)
A Notice of Discrepancy (ND), will be issued to the taxpayer if he is
found to be liable for deficiency taxes during an investigation
conducted by a revenue office.
The Revenue officer who audited the taxpayer's records shall, among
others, state in the initial report of investigation his findings of
discrepancies.

Should a taxpayer need more time to present the documents, he may submit such documents after the discussion. The
taxpayer must submit all necessary documents that support his explanation within thirty (30) days after receipt of the NOD.
 Revenue Regulations No. 22-2020
SECTION 3. Due Process Requirement in the Issuance of a Deficiency Tax
Assessment. —
1. Mode of procedure in the issuance of a deficiency tax assessment:
1.Notice of Discrepancy.— If a taxpayer is found to be liable
for deficiency tax or taxes in the course of an investigation conducted
by a R e v e n u e Office r, the taxpayer shall be informed
t h r o u g h a Notice of Discrepancy (Annex A). The Notice of Discrepancy
aims to fully afford the taxpayer with an opportunity to present and explain
his side on the discrepancies found.
 Revenue Regulations No. 22-2020
•The Revenue officer who audited the taxpayer's records shall, among
others, state in the initial report of investigation his findings of
discrepancies.

•Based on the said Officer's submitted initial report of investigation,

the taxpayer shall be informed, in writing, by the Revenue District Office
or by the Assessment Division/Regional Investigation Division, as the case
may be (in the case of Revenue Regional Offices) or by the Chief of
Division concerned (in the case of the BIR National Office) of the
discrepancy or discrepancies in the taxpayer's payment of his internal
revenue taxes, for the purpose of the "Discussion of Discrepancy."
 Revenue Regulations No. 22-2020

•The Discussion of Discrepancy shall in no case extend

beyond thirty (30) days from receipt of the Notice of
Discrepancy. It is during the Discussion of Discrepancy that
the taxpayer is given the opportunity to present his side
of the case and explain the discrepancy found during the
investigation of the Revenue Offi cer assigned and
submit documents to support the explanation or
arguments.
Revenue Regulations No. 22-2020

If the taxpayer disagrees with the discrepancy/discrepancies detected

during the audit/investigation, the taxpayer must present an explanation
and provide documents to support his explanation. The documents must
be submitted during the discussion. Should the taxpayer need more time to
present the documents, he may submit such documents after the
discussion. The taxpayer must submit all necessary documents that
support his explanation within thirty (30) days a
s
receipt of thefNotice
t e r of Discrepancy.
Revenue Regulations No. 22-2020
•If aft er being afforded the opportunity to present his side
through the Discussion of Discrepancy, it is still found that the taxpayer is still
liable for deficiency tax or taxes and the taxpayer does not address the discrepancy
through payment of the deficiency taxes or the taxpayer does not agree with
the findings, the investigating office, shall endorse the case to the reviewing
office and approving official in the National Office or the Revenue Regional
Office, for issuance of a deficiency tax assessment in the form of a Preliminary
Assessment Notice within ten (10) days from the conclusion of the Discussion.

•Failure on the part of Revenue Officers to comply with the periods indicated
herein shall be meted with penalty as provided by existing laws, rules and
regulations.
 PRELIMINARY ASSESSMENT
NOTICE (PAN)

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 Revenue Regulations No. 18-2013
Preliminary Assessment Notice (PAN). — If after review
evaluation by the Commissioner or his duly and
representative, as the case may be, it is determined that authorized
there exists
sufficient basis to assess the taxpayer for any deficiency tax or
ta x e s , the said O f f i c e shall issue to the t a x p a y e r a
Preliminary Assessment Notice (PAN) for the proposed assessment.
It shall show in detail the facts and the law, rules and regulations, or
jurisprudence on which the proposed assessment is based (see
illustration in ANNEX "A" hereof).
 RR 18-13 (amending RR 12-99)
If the taxpayer fails to respond within fifteen (15) days from
date of receipt of the PAN, he shall be considered in default,
in which case, a Formal Letter of Demand and Final
Assessment Notice (FLD/FAN) shall be issued calling for
payment of the taxpayer's deficiency tax liability, inclusive of
the applicable penalties.
 RR 18-13 (amending RR 12-99)
If the taxpayer, within fifteen (15) days from date of
receipt of the PAN, responds that he/it disagrees with the
findings of deficiency tax or taxes, an FLD/FAN shall be
issued within fifteen (15) days from filing/submission of
the taxpayer’s response, calling for payment of
taxpayer's deficiency tax liability, inclusive the
applicable penalties. of the
 Hon. Thelma S. Milabao, OIC-Regional
Director, Bureau of Internal Revenue,
Region No. 18, vs. Dionisia D. Pacquiao

C.T.A. EB CASE NO. 1782. July 5, 2019

 PAN - 15 DAYS TO REPLY
A summa contrario with petitioner's posture, respondent's fifteen
( 1 5 ) - d a y p e r i o d to r e s p o n d or r e p l y to t h e PAN
commenced not from the issuance or service, but from
respondent's or her authorized representative's receipt thereof.
Thus, while the PAN was purportedly issued on September 16,
2013, and subsequently served through registered mail on
September 24, 2013, respondent' s alleged authorized
representative Analyn N. Abrera received the same only
on October 18, 2013.
 PAN - 15 DAYS TO REPLY
•Counting fifteen (15) days from the
receipt of the PAN, respondent had
until November 4, 2013 to refute
the assessments stated therein.
Petitioner's precipitate issuance of
the FLD/FAN on October 16, 2013 or
two (2) days prior to respondent's
 RR 18-13 (amending RR 12-99)
Formal Letter of Demand and Final Assessment Notice (FLD/FAN).
— The Formal Letter of Demand and Final Assessment Notice
(FLD/FAN) shall be issued by the Commissioner or his duly
authorized representative. The FLD/FAN calling for payment of the
taxpayer's deficiency tax or taxes shall state the facts, the law,
rule s an d regulations , o r jurisprudenc e o n
w h i c h the assessment is based; otherwise, the assessment
shall be void
 Exceptions to Prior Notice of the Assessment.

1. When the finding for any deficiency tax is the result of

mathematical error in the computation of the tax appearing on
the face of the tax return filed by the taxpayer; or
2. When a discrepancy has been determined between the tax
withheld and the amount actually remitted by the withholding
agent; or
3. When a taxpayer who opted to claim a refund or tax credit of
excess creditable withholding tax for a taxable period was
determined to have carried over and automatically applied the
same amount claimed against the estimated tax liabilities for the
taxable quarter or quarters of the succeeding taxable year; or
 Exceptions to Prior Notice of the Assessment.

4. When the excise tax due on excisable articles

has not been paid; or
5. When an article locally purchased or
imported by an exempt person, such as, but
not limited to, vehicles, capital equipment,
machineries and spare parts, has been sold,
traded or transferred to non-exempt persons.
Issuance of Formal Letter of Demand (FLD) and Final Assessment
Notice (FAN)
The Formal Letter of Demand and Final Assessment Notice
(FLD/FAN) shall be issued by the Commissioner or his duly authorized
representative. The FLD/FAN calling for payment of the taxpayer's
deficiency tax or taxes shall state the facts, the law, rules and
regulations, or jurisprudence on which the assessment is based;
otherwise, the assessment shall be void.

When Issued?
a) The taxpayer failed to respond to the PAN; or
b) The reply to the PAN was found to be without merit.
Commissioner of Internal Revenue vs.
Derek Arthur P. Ramsay

C.T.A. EB CASE NO. 1413. June 22, 2017

 ASSESSMENT NOTICE
Petitioner failed to show
that the subject
assessment notices
were delivered to
respondent.

Upon careful examination of the evidence submitted

by both parties, We note that no assessment notice was
in fact received by respondent.
 ASSESSMENT NOTICE

Petitioner's failure to attach the assessment notice to the FLD

not only contradicts the statement in the FLD but more
importantly violates the due process requirement under Section
228 of the NIRC in relation to Revenue Regulations (RR) No.
12-99, to wit:
 ASSESSMENT NOTICE
"SEC. 228. Protesting of Assessment. —

xxx xxx xxx

The taxpayer shall be informed in writing of the law and the facts
on which the assessment is made; otherwise, the assessment
shall be void.
 ASSESSMENT NOTICE
In Commissioner of Internal Revenue vs. Azucena T. Reyes, the
Supreme Court declared that if there is no valid notice sent, the
assessment is void, and the reason is that the "law imposes a
substantive, not merely a formal, requirement.”

After taking the foregoing factual circumstances into

consideration vis-à-vis the pertinent jurisprudence, We are of the
view that indeed no assessment notice was received by
respondent. Accordingly, the assessment in this case is a nullity.
•
 Remedy of the taxpayer

Disputed Assessment

The taxpayer or its authorized representative or tax

agent may protest administratively against the
aforesaid FLD/FAN within thirty (30) days from date of
receipt thereof. The taxpayer protesting an
assessment may file a written request for
 RR 18-13 (amending RR 12-99)
(i) Request for reconsideration — refers to a plea of re-evaluation of
an assessment on the basis of existing records without need of
additional evidence. It may involve both a question of fact or of law or
both.

(ii)Request for reinvestigation — refers to a plea of re-evaluation

of an assessment on the basis of newly discovered or additional
evidence that a taxpayer intends to present in the reinvestigation. It
may also involve a question of fact or of law or both.
DISTcH
 RR 18-13 (amending RR 12-
99)
The taxpayer shall state in his protest:

(i)the nature of protest whether reconsideration or

reinvestigation, specifying newly discovered or additional evidence he
intends to present if it is a request for reinvestigation,

(ii) date of the assessment notice, and

(iii)the applicable law, rules and regulations, or jurisprudence on which

his protest is based, otherwise, his protest shall be considered void
and without force and effect.
 Reconsideration
Request for reconsideration merely pleas for a re- evaluation of
an assessment; no documents to submit does not stop the running
of the 5-year prescriptive period to collect/
BIR should be able to initiate collection within 5 years from
issuance of FAN

If not, the BIR losses right to collect even if the assessment has become
final and executory.

If you have pending protests, check what type (recon or

reinvestigation) and evaluate whether right to collect has prescribed
 Pro Forma Protest,
Not Valid RR
18-2013
A pro forma protest is not valid.
1. General statement that the taxpayer disagrees with
the findings and requests for their cancellation
2. Reiteration of the grounds already stated in the
reply to PAN
3. A reference to the previously filed reply to the PAN
(e.g. "We have already submitted our reply to
your findings in a letter dated _ and received by
your office on _ . . .".
 Prescribed
Format RR
18-2013
a) Nature of protest whether reinvestigation or
reconsideration
• In case of reinvestigation – specify the newly
discovered evidence to be presented
b) Date of the Assessment Notice
c) The applicable law, rules and regulations or
jurisprudence

OTHERWISE, protest is considered VOID and have no

FORCE and EFFECT
 RR 18-13 (amending RR 12-
If
99)
there are several issues involved in the FLD/FAN but the
taxpayer only disputes or protests against the validity of some of
the issues raised, the assessment attributable to the undisputed
issue or issues shall become final, executory and demandable;
and the taxpayer shall be required to pay the deficiency tax or
taxes attributable thereto, in which case, a collection letter shall be
issued to the taxpayer calling for payment of the said deficiency
tax or taxes, inclusive of the applicable surcharge and/or interest.
 RR 18-13 (amending RR 12-99)
If there are several issues involved in the disputed assessment and the
taxpayer fails to state the facts, the applicable law, rules and regulations,
or jurisprudence in support of his protest against some of the several
issues on which the assessment is based, the same shall be considered
undisputed issue or issues, in which case, the assessment attributable
thereto shall become final, executory and demandable; and the taxpayer
shall be required to pay the deficiency tax or taxes attributable thereto and
a collection letter shall be issued to the taxpayer calling for payment of the
said deficiency tax, inclusive of the applicable surcharge and/or interest.
 RR 18-13 (amending RR 12-
99)
For requests for reinvestigation, the taxpayer shall submit all relevant
supporting documents in support of his protest within sixty (60) days from
date of filing of his letter of protest, otherwise, the assessment shall
become final. The term "relevant supporting documents" refer to those
documents necessary to support the legal and factual bases in disputing a
tax assessment as determined by the taxpayer.

The sixty (60)-day period for the submission of all relevant supporting
documents shall not apply to requests for reconsideration.

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 RR 18-13 (amending RR 12-99)

Furthermore, the term "the assessment shall become final"

shall mean the taxpayer is barred from disputing the
correctness of the issued assessment by introduction of
newly discovered or additional evidence, and the FDDA
shall consequently be denied.

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 RR 18-13 (amending RR 12-99)

If the taxpayer fails to file a valid protest against the

FLD/FAN within thirty (30) days from date of receipt
thereof, the assessment shall become final,
executory and d e m a n d a b l e . N o r e q u e s t f o r r e
c o n s i d e r a t i o n o r reinvestigation shall be granted
on tax assessments that have already become final,
executory and demandable.
 Remedy of the Taxpayer
Direct Denial File an appeal with the Court of Tax
Appeals (CTA) Division within 30 days from
receipt of letter of denial.
Indirect Denial - File an appeal with the CTA Division
within 30 days from the lapse of the 180
day period OR
- Await the final decision of the CIR or his
duly authorized representative and
appeal such final decision to the CTA
within 30 days after the receipt of a copy
of such decision
Denial of Appeal by the CTA and SC
Taxpayer’s Remedies
1. File a motion for reconsideration or new trial
under the same division (may file within 15 days
from receipt of the decision)
2. File an appeal with the Supreme Court (SC)
Division within 15 days from receipt of the
decision, then finally, to the SC en banc.
 Collection

• The BIR may avail of the remedy of collection when the assessment becomes
final, executory and demandable.
• Prescriptive Period

In General Within 5 years from issuance of FAN

Return filed is Fraudulent or No Ten (10 ) years from discovery.
-
Return was filed
 Methods of Collection
1. DISTRAINT– the seizure of the government of personal property, tangible or intangible to
enforce the payment of taxes.

a. Actual distraint- personal property is physically seized by the BIR and offered for sale at
public auction.
* Garnishment- the distraint of bank accounts

b. Constructive distraint- shall be affected by requiring the taxpayer or any person having
possession or control of such property to sign a receipt covering the property distrained and
obligate himself to preserve the same intact and unaltered and not to dispose of the same ;in
any manner whatever, without the express authority of the Commissioner.
Amount Involved Person Authorized
More than P1M CIR
P1M or Less Revenue District Officer (RDO)
Methods of Collection

2. LEVY – the seizure by the government of real properties and interest in or rights
to such properties in order to enforce the payment of taxes.

Right of Redemption - For period of one year from the date of sale, the property
may be redeemed by the taxpayer,. During this period, the taxpayer is not deprived
of the possession and fruits from the property. If the taxpayer fails to redeem the
property, a final deed of sale is executed in favor of the buyer.
 Levy of Real Property

 Like the proceedings in Rule 39 of the Rules of Court or the extrajudicial

foreclosure of a Real Estate Mortgage, the sheriff or the warrant officer or
the BIR will go to the Register of Deeds to find whether the taxpayer has a
property or none. If there is one, then, there will be annotations made to
the title in connection with the delinquency claim by the BIR.

 After the annotation of the title, a notice of sale will be issued containing
therein the auction sale.

 There will be publication and notice to the taxpayer in connection with the
auction sale.
 Levy of Real Property

 On the auction date, the property will be sold to the highest bidder.
 The highest bidder will be issued a certificate of sale. The certificate of
sale is annotated and registered with the Register of Deeds for the
purpose of counting the redemption period.
 If there is no redemption, then, a final deed will be issued to the
highest bidder. There will be issuance of a new title in favor of the
highest bidder.
 Proceeds from the sale will be applied to the delinquency. Excess will
be returned to the taxpayer. If not sufficient, then, further levy from
other real properties of the taxpayer.
 Forfeiture

The forfeiture of chattels and removable fixtures of any sort shall be

enforced by the seizure and sale, or destruction, of the specific forfeited
property. The forfeiture of real property shall be enforced by a judgment of
condemnation and sale in a legal action or proceeding, civil or criminal, as
the case may require.

· The purpose of forfeiture is to take control and custody of the seized items in favor of the state
· Once the state has custody and control over the seized items, the personal property may either be sold or destroyed. In
case of real property, they will be sold.
· In forfeiture proceedings, all the proceeds will go to the government. Nothing will be returned to the taxpayer or the
owner of the seized items or properties.
Methods of Collection

A. Civil Action – collection for sum of money

B. Criminal Action (Tax evasion case)

Important and basic in criminal actions: it requires no prior assessment!

· In the pursuit of collection remedies administratively, by distraint or levy or a civil action, these
collection remedies cannot be pursued without a prior assessment. You could not collect on the taxpayer
unless there is a prior assessment, but not in a criminal action.

In the institution of the criminal action, the judgment should include the adjudication of the civil liability –
the payment of taxes, fees and other charges.
 COMPROMISE
• A reasonable doubt as to the validity of the claim against the
taxpayer exists;
- The delinquent acct or disputed assessment is one resulting
from a jeopardy assessment
- The assessment seems to be arbitrary in nature
- the taxpayer failed to file an administrative protest on account
of the alleged failure to receive notice of assessment and there
is to believe that the assessment is lacking in legal and/or
factual basis
 COMPROMISE

• The financial position of the taxpayer demonstrates a clear inability to

pay the assessed tax.
- The corporation ceased operation or is already dissolved.
- the taxpayer, as reflected in its latest Balance Sheet supposed to be
filed with the BIR, is suffering from surplus or earnings deficit resulting
to impairment in the original capital by at least 50%,
- the taxpayer is suffering from a networth deficit
- the taxpayer is a compensation income earner with no other source of
income
- The taxpayer has been declared by any competent
tribunal/authority/body/government agency as bankrupt or insolvent.
 COMPROMISE

The financial position of the taxpayer demonstrates a clear inability to pay the assessed
tax.

A minimum compromise rate equivalent to ten percent (10%) of the basic assessed tax

A reasonable doubt as to the validity of the claim against the taxpayer exists;

A minimum compromise rate equivalent to forty percent (40%) of the basic assessed tax.
 Cases Which may be Compromised
1. Delinquent accounts;
2. Cases under administrative protest after issuance of the Final
Assessment Notice to the taxpayer which are still pending in the
Regional Offices, Revenue District Offices, Legal Service, Large
Taxpayer Service (LTS), Collection Service, Enforcement Service and
other offices in the National Office;
3. Civil tax cases being disputed before the courts;
4. Collection cases filed in courts;
5. Criminal violations, other than those already filed in court or those
involving criminal tax fraud.
 Other BIR Notices to taxpayers
1. Tax Verification Notice (TVN) – authorizes evaluation or verification of
tax on One-Time Transaction (ONETT) cases such as estate tax, donor’s
tax and capital gains tax.
2. Letter Notice – a communication from the BIR national office
informing the taxpayer of a finding of significant discrepancy between
sales/ purchases reported in his tax return and information obtained
by the BIR from third parties.
- Third party information may be taken by the BIR from Reconciliation of
Listing for Enforcement System (RELIEF) filings of other taxpayers including
data gathered by other government agencies or instrumentalities.
 Letter Notice
In issuing an LN, the BIR, in effect, is performing a no-contact-audit.
Here, the BIR performs a computerized matching of data from the
taxpayer’s submitted tax returns and information. In case the
comparison reveals some discrepancies, the taxpayer will be
informed by the BIR through a Letter Notice. An LoA, on the other
hand, is the authority given to the appropriate revenue officer
assigned to perform assessment functions. The LoA empowers or
enables the revenue officer to examine the books of account and
other accounting records of a taxpayer to collect the correct amount
of tax.
 LN RMC 40-2003
Coverage are

- Issued for under-declaration of sales and over-

claimed purchases discovered under the Reconciliation
of Listing for Enforcement System (RELIEF) and TPM –
BOC Data Program.
- Covers only the tax indicated therein on a given
particular
period or quarter
 LN RMC 40-2003

• "LN being served by the Bureau upon taxpayers who

were found to have under-declared their sales or
purchases through the Third Party Information
Program can be considered a notice of audit or
investigation which would in effect disqualify the
taxpayers concerned from amending any return
which is the subject of such audit or investigation."
 Types of LN
1.RELIEF-SLSP & Third Party Matching (TPM) – Bureau of
Customs (BOC) LN – computerized matching of information/data by
third party (TP) sources against declarations per VAT return

2.Taxpayer Reconciliation System (TRS) – LN - on data provided

by W-tax agents/payors and payees against taxpayers' declaration
per income VAT/percentage/ withholding tax returns
 Sources of Discrepancy for LN

1. Sales reported by seller vs purchases reported by the

buyer (VAT and income tax)
2. CWT remitted by buyer vs CWT claimed by
seller/supplier CWT)

3. Income reported vs. CWT or FT paid by

payor
4. Importations recorded by BOC vs
importations
reported in the SLSP (VAT and income tax
 Tax Mapping RMO 9-2006

Tax Compliance Verification Drive (TCVD)

“TAX MAPPING”
• Purpose;
• To expand its tax base, enhance tax compliance and
• consequently boost its tax collection effort.
• To establish cordial relationship with taxpayer by giving assistance thru tax
information drive and verification of taxpayer's compliance requirements
during the actual visitation of taxpayer's establishment and its branches
Tax Mapping RMO 9-2006

POLICIES
1.A Revenue Region Special Order (RRSO) shall be issued by
the Regional Director enumerating the participating Revenue
Officers;
2.A Mission Order (MO) shall be issued by the Regional Director
authorizing specific Revenue Officers to compose the Tax
Mapping Team, the area covered and the date/time of operation.
3. Revenue officer should present his/her official BIR
Identification Card when visiting an establishment
 Oplan Kandado RMO 3-2009
Grounds for suspension/temporary closure of business
(a)Failure to issue receipts or invoices by a VAT-
registered or registrable taxpayer;
(b) Failure to file a Value-Added Tax return;
(c)Understatement of taxable sales or receipts by 30%
or more of the correct amount thereof in the case of a
VAT-registered or registrable taxpayer; or,
(d) Failure to register.

(Sec. 115, NIRC)

 CIVIL PENALTIES
• SURCHARGE – 25% shall be collected in any of the following
cases:
• (1) Failure to file any return and pay the tax due thereon as required
under the provisions of this Code or rules and regulations on the date
prescribed; or
• (2) Unless otherwise authorized by the Commissioner, filing a return with
an internal revenue officer other than those with whom the return is
required to be filed; or
• (3) Failure to pay the deficiency tax within the time prescribed for its
payment in the notice of assessment; or
• (4) Failure to pay the full or part of the amount of tax shown on any
return required to be filed under the provisions of this Code or rules and
regulations, or the full amount of tax due for which no return is required
to be filed, on or before the date prescribed for its payment.
 CIVIL PENALTIES

• SURCHARGE – 50% shall be collected in any of the

following cases:
• (1) Willful neglect to file the return on time.
• (2) there is willful neglect if the taxpayer files only after
prior notice in writing from the BIR.
Prima facie evidence of false or fraudulent return:
a) Substantial overstatement (more than 30%) of
deductions.
b) Substantial under declaration (more than 30%) of
taxable sales, receipts or income.
 INTEREST

• Interest- an increment on any unpaid amount of tax,

assessed from the date prescribed for payment until
the amount is fully paid.
* prior to TRAIN Law – 20% per annum
* Upon effectivity of the TRAIN Law- 12%
per annum
 KINDS of INTEREST
1. Deficiency interest – interest imposed on any deficiency tax due,
which interest shall be assessed and collected from the date
prescribed for its payment until (whichever comes first);
- Full payment thereof;
- Upon issuance of a notice and demand by the Commissioner or his
authorized representative.
2. Delinquency Interest – refers to any interest imposed on the
failure of the taxpayer to pay the following:
- The amount tax due on any return required to be filed;
- The amount of the tax due for which no tax return is required
- a deficiency tax, or any surcharge or interest thereon on the due
date appearing in the notice and demand of the CIR or his
authorized representative until the amount is fully paid, which
interest shall form part of the tax.
 SEC. 248. Civil Penalties

• Prior to EOPT SEC. 248.

• Amended Provision SEC. 248.
Civil Penalties. -
Civil Penalties. -
(A)There shall be imposed, in addition to the tax
required to be paid, a penalty equivalent to twenty- (A)There shall be imposed, in addition to the tax
five percent (25%) of the amount due, in the following required to be paid, a penalty equivalent to twenty-five
cases: percent (25%) of the amount due, in the following cases:
(1)Failure to file any return and pay the tax due (1)Failure to file any return and pay the tax due thereon
thereon as required under the provisions of this Code as required under the provisions of this Code or rules
or rules and regulations on the date prescribed; or and regulations on the date prescribed; or
(2)Unless otherwise authorized by the Commissioner, (2) Unless otherwise authorized by the Commissioner, filing
filing a return with an internal revenue officer other a return with an internal revenue officer other than those
than those with whom the return is required to be with whom the return is required to be filed; or
filed; or (2) Failure to pay the deficiency tax within the time
(3) Failure to pay the deficiency tax within the •prescribed for its payment in the notice of assessment; or
time
•prescribed for its payment in the notice of assessment; (3)Failure to pay the full or part of the amount of tax
or shown on any return required to be filed under the
provisions of this Code or rules and regulations, or the full
(4)Failure to pay the full or part of the amount of amount of tax due for which no return is required to be
tax shown on any return required to be filed filed, on or before the date prescribed for its payment.
under the provisions of this Code or rules and
regulations, or the full amount of tax due for which
no return is required to be filed, on or before the date
prescribed for its payment.
SL
•XXX
SEC. 269. Violations Committed by Government Enforcement Officers

Prior to EOPT Amended Provision

SEC. 269. Violations Committed by Government SEC. 269. Violations Committed by Government
Enforcement Officers. - Every official, agent, or Enforcement Officers. - Every official, agent, or
employee of the Bureau of Internal Revenue or any employee of the Bureau of Internal Revenue or any
other agency of the Government charged with the other agency of the Government charged with the
enforcement of the provisions of this Code, who is enforcement of the provisions of this Code, who is
guilty of any of the offenses herein below specified guilty of any of the offenses herein below specified
shall, upon conviction for each act or omission, be shall, upon conviction for each act or omission, be
punished by a fine of not less than Fifty thousand punished by a fine of not less than Fifty thousand
pesos (P50,000) but not more than One hundred pesos (P50,000) but not more than One hundred
thousand pesos (P100,000) and suffer thousand pesos (P100,000) and suffer
imprisonment of not less than ten (10) years but imprisonment of not less than ten (10) years but
not more than fifteen (15) years and shall likewise not more than fifteen (15) years and shall likewise
suffer an additional penalty of perpetual suffer an additional penalty of perpetual
disqualification to hold public office, to vote, and to disqualification to hold public office, to vote, and to
participate in any public election participate in any public election
XXX XXX
(j) Deliberate failure to act on the application for (j) Deliberate failure to act on the application for
refunds within prescribed period provided under refunds within prescribed period provided under
Section 112 of this Act. Section 112 AND SECTION 204 of this Act.
XXX XXX

SL
EXAMPLE OF DEFICIENCY TAX

VALUE-ADDED TAX
Undeclared Sales per Audit 6,709.81
Undeclared Sales (VAT vs RELIEF) 4,241.07
Total Taxable Sales 10,950.88
Multiply by: VAT Rate 12%
Output VAT 1,314.11
Less: Disallowed Input Tax per Audit - 32,482.41

Deficiency Tax 33,796.52

Add: 12% Interest (1/26/2022-2/28/2023) 4,422.25
TOTAL AMOUNT PAYABLE 38,218.77
It is May 20. And you found out that you failed to file your Percentage Tax return for the first quarter on
the due date which is April 25. Your taxable sales for the first quarter is P100,000.00

Solution:
1. Compute the Tax due: Percentage Tax (P100,000 x 3%) = P3,000
2. Compute the Surcharge: (P3,000 x 25%) = P750
3. Compute the Interest: (P3,000 x 12% x 25 days /365 = P24.66
4. Compute the Compromise Penalty (based on table) = P1,000
Total Penalties= P750 + 24.66+1,000 = P1,774.66
Mr. A has been assessed deficiency income tax of P1,000,000, exclusive of interest
and surcharge for the taxable year 2018. The tax liability has remained unpaid despite
the lapse of June 30, 2020, the deadline for payment stated in the notice and
demand issued by the Commissioner. Payment was made by the taxpayer on
February 10, 2021. The applicable interest shall be computed as follows:
 DEFICIENCY TAX COMPUTATION

SAMPLE COMPUTATION OF PENALTIES

BASIC DOCUMENTARY STAMP TAX (2016) 100,000.00
ADD: PENALTIES
SURCHARGE (25%) 25,000.00
INTEREST - 20% (1.6.17 TO 12.31.17) 19,726.03

INTEREST - 12% (1.1.18 TO 12.31.18) 12,000.00

COMPROMISE PENALTY 15,000.00 71,726.03

TOTAL DEFICIENCY DOCUMENTARY STAMP TAX 171,726.03
 DEFICIENCY TAX COMPUTATION

SAMPLE COMPUTATION OF PENALTIES (FRAUDULENT)

BASIC DOCUMENTARY STAMP TAX (2016) 100,000.00
ADD: PENALTIES
SURCHARGE (50%) 50,000.00
INTEREST - 20% (1.06.17 TO 12.31.17) 19,726.03

INTEREST - 12% (1.1.18 TO 12.31.18) 12,000.00

COMPROMISE PENALTY 0.00 81,726.03

TOTAL DEFICIENCY DOCUMENTARY STAMP TAX 181,726.03
PRIMA FACIE EVIDENCE OF FRAUD

Prima Facie Evidence of Fraud: failure to report sales,

receipts or income in an amount exceeding thirty percent
(30%) of that declared per return, and a claim of deductions
in an amount exceeding thirty percent (30%) of actual
deductions, shall render the taxpayer liable for substantial
under-declaration of sales, receipts or income or for
overstatement of deductions.
 REFUND OF TAXES
• REQUISITES
1. A tax was erroneously or illegally collected by the BIR;
2. The taxpayer should file a written claim for refund or tax
credit with the CIR within 2 years from the DATE OF PAYMENT
of the tax or penalty.
3. If the claim for refund is denied by the CIR, file a petition for
refund with the CTA;
- Within 30 days from the receipt of the denial AND
- within 2 years from the date of payment of the tax or penalty.
 SEC. 204. Authority of the Commissioner to Compromise, Abate and Refund or Credit
Taxes
Amended Provision

SEC. 204. Authority of the Commissioner to Compromise, Abate and Refund or Credit Taxes. –
The Commissioner may –
XXX
(C) Credit or refund taxes erroneously or illegally received or penalties imposed without authority, refund the value of internal
revenue stamps when they are returned in good condition by the purchaser, and, in his discretion, redeem or change unused stamps
that have been rendered unfit for use and refund their value upon proof of destruction. No credit or refund of taxes or penalties shall
be allowed unless the taxpayer files in writing with the Commissioner a claim for credit or refund within two (2) years after the
payment of the tax or penalty AS PROVIDED UNDER SECTION 229 OF THIS CODE: Provided, however, That a return filed showing an
overpayment shall be considered as a written claim for credit or refund: PROVIDED, FURTHER, THAT THE COMMISSIONER SHALL
PROCESS AND DECIDE THE REFUND UNDER THIS PROVISION WITHIN ONE HUNDRED EIGHTY (180) DAYS FROM DATE OF
SUBMISSION OF COMPLETE DOCUMENTS IN SUPPORT OF THE APPLICATION FILED: PROVIDED, FURTHERMORE, THAT SHOULD THE
COMMISSIONER DENY, IN FULL OR IN PART, THE CLAIM FOR REFUND, THE COMMISSIONER SHALL STATE THE LEGAL AND/OR
FACTUAL BASIS FOR THE DENIAL: PROVIDED, FINALLY, THAT FAILURE ON THE PART OF ANY OFFICIAL, AGENT, OR EMPLOYEE OF THE
BIR TO PROCESS AND DECIDE ON THE APPLICATION WITHIN THE ONE HUNDRED EIGHTY (180)-DAY PERIOD SHALL BE PUNISHABLE
UNDER SECTION 269 OF THIS CODE.
A Tax Credit Certificate validly issued under the provisions of this Code may be applied against any internal revenue tax, excluding
withholding taxes, for which the taxpayer is directly liable. Any request for conversion into refund of unutilized tax credits may be
allowed, subject to the provisions of Section 230 of this Code: Provided, That the original copy of the Tax Credit Certificate showing a
creditable balance is surrendered to the appropriate revenue officer for verification and cancellation: Provided, further, That in no
case shall a tax refund be given resulting from availment of incentives granted pursuant to special laws for which no actual payment
was made.
SEC. 204. Authority of the Commissioner to Compromise, Abate and Refund or
Credit Taxes
• Sec. 31 of the EOPT, further amended Sec. 204 of the NIRC to include the period of one
hundred eighty (180) days within which the Commissioner shall process and decide the
refund of taxes erroneously or illegally received or penalties imposed without authority.
The said period shall commence from date of submission of complete documents in
support of the application for refund filed.

• Moreover, Sec. 31 of the EOPT amended Sec. 204 of the NIRC to add that in the case that the
Commissioner denies, in full or in part, the claim for refund, the Commissioner shall state
the legal and/or factual basis for the denial.

• Lastly, Sec. 31 of the EOPT amended Sec. 204 of the NIRC to include the penalty to be
imposed under Sec. 269 (j) of the NIRC to any official, agent, or employee of the BIR who fails
to process and decide on the application within the one hundred eighty (180)-day period.
Section 269 (j) of the NIRC, as further amended by Sec. 42 of the EOPT. (Please refer to slide
no. 76)
 SEC. 229. Recovery of Tax Erroneously or Illegally Collected
Prior to EOPT Amended Provision

SEC. 229. Recovery of Tax Erroneously or Illegally SEC. 229. Recovery of Tax Erroneously or Illegally Collected.- no suit or proceeding
Collected.- no suit or proceeding shall be maintained in shall be maintained in any court for the recovery of any national internal revenue
any court for the recovery of any national internal tax hereafter alleged to have been erroneously or illegally assessed or
collected, or of any penalty claimed to have been collected without authority, of
revenue tax hereafter alleged to have been any sum alleged to have been excessively or in any manner wrongfully collected
erroneously or illegally assessed or collected, or of without authority, or of any sum alleged to have been excessively or in any manner
any penalty claimed to have been collected without wrongfully collected, until a claim for refund or credit has been duly filed with the
authority, of any sum alleged to have been Commissioner; but such suit or proceeding may be maintained, whether or not such
excessively or in any manner wrongfully collected tax, penalty, or sum has been paid under protest or duress.
without authority, or of any sum alleged to have been In any case, no such suit or proceeding shall be filed UNLESS THERE IS A FULL OR
excessively or in any manner wrongfully collected, until PARTIAL DENIAL OF THE CLAIM FOR REFUND OR CREDIT BY THE COMMISSIONER
a claim for refund or credit has been duly filed with OR THERE IS A FAILURE ON THE PART OF THE COMMISSIONER TO ACT ON THE
the Commissioner; but such suit or proceeding may CLAIM WITHIN THE ONE HUNDRED EIGHTY (180)-DAY PERIOD UNDER SECTION
204 OF THIS
be maintained, whether or not such tax, penalty, or CODE; Provided, however, That the Commissioner may, even without
sum has been paid under protest or duress. a written claim therefor, refund or credit any tax, where on the face of the return
upon which payment was made, such payment appears clearly to have been
In any case, no such suit or proceeding shall be erroneously paid.
filed after the expiration of two (2) years from the IN CASE OF FULL OR PARTIAL DENIAL OF THE CLAIM FOR TAX REFUND, OR
date of payment of the tax or penalty regardless of THE FAILURE ON THE PART OF THE COMMISSIONER TO ACT ON THE APPLICATION
any supervening cause that may arise after WITHIN THE PERIOD PRESCRIBED ABOVE, THE TAXPAYER AFFECTED MAY, WITHIN
payment: Provided, however, That the THIRTY (30) DAYS FROM THE RECEIPT OF THE DECISION DENYING THE CLAIM OR
Commissioner may, even without a written claim AFTER THE EXPIRATION OF THE ONE HUNDRED EIGHTY (180)-DAY PERIOD,
APPEAL THE DECISION WITH THE COURT OF TAX APPEALS.
therefor, refund or credit any tax, where on the face of
the return upon which payment was made, such
payment appears clearly to have been erroneously paid.

SL
 SEC. 229. Recovery of Tax Erroneously or Illegally
Collected
• Sec. 32 of the EOPT, further amended Sec. 229 of the NIRC to include the remedy of the taxpayer to
file an appeal with the Court of Tax Appeals in the following instances:

INSTANCES WHERE THE TAXPAYER MAY FILE AN APPEAL

WITH COURT OF TAX APPEALS
.

THE COMMISSIONER FAILS TO ACT ON THE CLAIM

THE COMMISSIONER DENIES, IN FULL OR IN OF TAX REFUND WITHIN THE ONE HUNDRED
PART, THE CLAIM FOR TAX REFUND. EIGHTY (180)-DAY PERIOD UNDER SEC. 204 OF THE
NIRC.

THE APPEAL MUST BE FILED THE APPEAL MUST BE FILED

WITHIN THIRTY (30) DAYS FROM WITHIN THIRTY (30) DAYS AFTER
THE RECEIPT OF THE DECISION THE EXPIRATION OF THE ONE
DENYING THE CLAIM FOR TAX HUNDRED EIGHTY (180)-DAY
REFUND. PERIOD.
El Cielito Hotel-Inc., using calendar year accounting period, Overpaid its 2021 second
quarter income tax and it failed to correct the said overpayment on the computation of its
Annual Income Tax. How shall the taxpayer recover the excess tax paid?

Answer: File a claim for refund with the BIR within two (2) years from April 15,2022
 Additional cases
• Rosalie, a compensation income earner, filed her income tax return for the
taxable year 2018 on March 30, 2019. On May 20, 2022, Rosalie received an
assessment notice and letter of demand covering the taxable year 2018 but the
postmark on the envelope shows April 10, 2022. Her return is not a false and
fraudulent return. Can Rosalie raise the defense of prescription?

Answer: No. The 3 year prescriptive period started to run on April 15,2019, hence, it
has not yet expired on April 10, 2022
 Additional cases
• Marcelina filed her 2021 Income Tax Return and paid - the tax due thereon on April 1,
2022. The last day for the Bureau of Internal Revenue to send an assessment is

Answer: APRIL 15, 2025

Apolonio filed his Income Tax Return (ITR) for taxable year 2021 on May 2,2022. After
an investigation, it was discovered that the tax paid was deficient. The last day for the
BIR to send an assessment:

Answer: May 2, 2025

A taxpayer disclosed to you the following information:

Date of filing the Income Tax Return: Mar. 28, 2020

Date assessment was received: June 20, 2022
Request for, reinvestigation was filed: July 4,2022
The last day for the taxpayer to submit relevant supporting documents is

Answer: September 02, 2022

A taxpayer received an assessment notice on January 5, 2022. He files a
motion for reconsideration with the BIR on January 15, 2022. When is
the last day for the " submission of complete documents to support his
motion for reconsideration?

Answer: not applicable

Mang Ben filed an income tax return for the calendar year 2019 on March 10, 2020. The
BIR issued a Formal Letter of Demand/Final Assessment Notice on April 10, 2022 which
has become final, executory and demandable. When is the last day for the BIR to
collect?

Answer: April 10, 2027

Mr. Bong filed his 2021 income tax return and paid the tax due on April 1,2022
case of overpayment, the last day to file claim for refund is on

Answer: April 01, 2024

Mang Ben filed an income tax return for the calendar year 2019 on March 10, 2020. The
BIR issued a Formal Letter of Demand/Final Assessment Notice on April 10, 2022 which
has become final, executory and demandable. When is the last day for the BIR to
collect?

Answer: April 10, 2027

Mr. Bong filed his 2021 income tax return and paid the tax due on April 1,2022
case of overpayment, the last day to file claim for refund is on

Answer: April 01, 2024