NOVEMBER 09, 2019 REPORTERS:

SERRANO, DANICA MAE DL. & TINGDIOCO, KRISTEL ANGELA

TAX REMEDIES AND ADDITIONS TO TAX

PART 1 – TAX REMEDIES

I. Overview
1. The basic purpose of remedies is to maintain equilibrium between the interest of the state and the
taxpayer.
2. Remedies can be either administrative or judicial.
3. Administrative remedies involve assessment and collection, protest and refund.
4. Judicial remedies may either be a civil suit or criminal suit, appeal to CTA, injunction/ temporary
restraining order, or criminal suit against erring BIR officials.

5. Summary of Remedies
REMEDIES TO THE STATE COMMON REMEDIES REMEDIES TO THE TAXPAYER

1. ADMINISTRATIVE LEVEL (BIR)

Assessment Compromise Protest

Collection Abatement Refund

2. JUDICIAL LEVEL (Courts)
Civil Suit/Action Appeal to CTA

Criminal Suit/ Action TRO/ Injunction

Criminal Suit against erring BIR

officials

II. Remedies Available to the Government

1. Administrative Remedies
a. Assessment
- Similar to audit
- It is a finding by the taxing authority that the taxpayer has not paid the correct taxes.
- An assessment contains not only a computation of tax liabilities but also a demand for
payment within a prescribed period. It also signals the time when penalties and interests
begin to accrue against the taxpayer.
- Time of assessment (statute of limitation or prescriptive period) – national internal
revenue taxes shall be assessed within 3 years:
• After the due date for the filing of the return (a return filed before the due date
shall be considered as filed on such due date);
• From the day the return was filed, where the return is filed beyond the due date; and
• From the filing of the amended return, if the return was amended substantially.

- EXCEPTIONS - The 3-year prescriptive period of assessment is extended if:

• False or fraudulent return with intent to evade the tax was filed - the assessment may
be made within 10 years from the discovery of the falsity or fraud;
• No return is filed - assessment may be made within 10 years after the discovery of the
failure or omission to file the return; and
• Before the expiration of the 3-year prescriptive period for assessment of the tax, both
the taxpayer and the CIR have agreed in writing (waiver) 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.

1
NOVEMBER 09, 2019 REPORTERS:
SERRANO, DANICA MAE DL. & TINGDIOCO, KRISTEL ANGELA
- If the government tries to assess a tax beyond the prescriptive periods, the taxpayer may
claim defense of prescription of the right of the government to assess. The defense of
prescription, however, is not jurisdictional and must be raised seasonably, otherwise it is
deemed waived.

- How are tax audits/investigations initiated?

• Issuance of Electronic Letter of Authority (LA), Tax Verification Notice (TVN) and/or
Letter of Notice (LN) is considered as a “notice of audit or investigation” that prohibits
amendment to any return covering period referred to in the LA, TVN and/or LN
• RMO No. 62 – 2010 discontinued the manual issuance of Letter of Authority (LA) and
TVNs
• There must be a grant of authority before any revenue officer can conduct an
examination or issue an assessment. Thus, the BIR cannot extend its examination or
assessment beyond the period covered by the Letter of Authority (LA).
• LA should cover a taxable period not exceeding one taxable year. The practice of
issuing an LA covering audit of “unverified prior year’s” is prohibited.

- Place of Examination
• The primary place of examination is the taxpayer’s place of business.
• The secondary place of examination is at the Office of the BIR
• Only duly authorized Revenue Office can audit
- Submission of documents
• Use of best evidence available when:
i. The reports or records of the taxpayer are not available (i.e. lost or destroyed;
unreasonably refuses to submit records); or
ii. The reports and records submitted by the taxpayer are determined to be false,
incomplete or erroneous or cannot be understood. [Sec. 6(B), Tax Code]
- End of Audit/Investigation
• Preparation of report of investigation showing preliminary findings
• Notice of Informal Conference – RR No. 18 -2013 removed the requirement for the
issuance of a letter of informal conference before a Preliminary Assessment Notice
(PAN) is issued.

b. Collection
- Collection means enforcing the payment of tax. The following are the administrative
collection remedies of the government:
i. Summary proceedings
• Distraint (actual or constructive)
• Levy
• Tax lien
• Forfeiture
• Suspension of business operations in violation of VAT
• Enforcement of an administrative fine
ii. Judicial proceedings

- Time of collection (statute of limitation or prescriptive period):

i. Return filed was not false or fraudulent
• Collection with prior assessment - within 5 years from the date of assessment,
either by summary proceedings of distraint and levy or by judicial proceedings.
• Collection without prior assessment - within 3 years from the date of filing the
return or from the last day required by law for filing, if the return was filed on or
before such last day, by judicial proceedings only.
ii. Return filed was false or fraudulent with intent to evade the tax or no return is filed.
• Collection with prior assessment - within 5 years from the date of assessment,
either by summary proceedings of distraint and levy or judicial proceedings.
• Collection without prior assessment - within 10 years after the discovery of the
2
NOVEMBER 09, 2019 REPORTERS:
SERRANO, DANICA MAE DL. & TINGDIOCO, KRISTEL ANGELA
falsity, fraud or omission to file the return, by judicial proceedings only.

- Any internal revenue tax, which has been assessed within the period agreed upon by the
taxpayer and the CIR, may be collected by distraint or levy or by a proceeding in court
within the period agreed upon in writing before the expiration of the 5 years prescriptive
period to collect. The period so agreed upon may be extended by subsequent written
agreement made before the expiration of the period previously agreed upon.
- If the government tries to collect by any of the above remedies beyond the prescriptive
periods, the taxpayer may claim defense of prescription of the right of the government to
collect. The defense of prescription, however, is not jurisdictional and must be raised
seasonably, otherwise it is deemed waived

a. Distraint
- It is the seizure (taking) by the government of personal property (tangible of intangible) to
enforce payment of taxes.

- It can either be actual distraint or constructive distraint.

ACTUAL DISTRAINT
Made only on the property of a
delinquent taxpayer
There is taking of possession.
-
CONSTRUCTIVE DISTRAINT
Made on the property of any taxpayer,
whether delinquent or not.
The taxpayer is merely prohibited from
disposing of his property.

b. Levy:
- It is the seizure (taking) by the government of real property to enforce payment of taxes.

DISTRAINT LEVY

1. Personal Property 1. Real Property

2. Forfeiture by the government is not 2. Forfeiture is authorized

provided.
3. The taxpayer is not given the right of
redemption with respect to the
distrained personal property.
3. The right of redemption is granted in
case of real property levied upon
and sold or forfeited to the
government.

Levy Garnishment
1. As to subject matter Real property owned by Personal property owned
and in possession of the by the
taxpayer. taxpayer but in the
possession of a third
party.
2. As to disposition Forfeited in favor of the Purchased by the
for want of government then sold to government then resold
bidders or bids meet the deficiency. to meet the deficiency.
inadequate to satisfy
tax deficiency
3. As to advertisement for Advertisement once a week No advertisement is
sale for three required.
weeks.

3
NOVEMBER 09, 2019 REPORTERS:
SERRANO, DANICA MAE DL. & TINGDIOCO, KRISTEL ANGELA

a. Tax Lien:
- It is a legal claim or charge on property, either real or personal, established by law as
security in default of the payment of taxes. The extent of lien shall be the tax together
with the interests, penalties, and costs that may accrue. The lien attaches not only from
the service of warrant of distraint but from the time the tax become due and payable.

b. Forfeiture
If there is no bidder in the public sale or if the amount of the highest bid is insufficient to pay taxes,
penalties and costs, the real property shall be forfeited to the Government. The effect is to transfer
the title of the specific thing from the owner to the Government.

c. Run After Tax Evaders (RATE)

i. It is a program initiated by the DOF and BIR to investigate and prosecute individuals
and entities engaged in tax evasion and other criminal violations of the National
Internal Revenue Code of 1997
ii. The objectives of the RATE program are:
• generate the maximum deterrent effect on the taxpaying public by impressing
the fact that tax evasion is a crime and violators will be caught and punished
• enhance voluntary compliance among taxpayers
• promote confidence of the public in the tax system.
iii. Fraudulent activities or criminal tax violations covered by the RATE Program
• Offenses relating to income:
a. Failure to file tax returns
b. Failure to pay taxes
c. Deliberate under declaration of income by more than 30% of that declared
per return (substantial under declaration)
d. Hiding or transferring assets or income
e. Non-remittance of withholding taxes
• Offenses relating to deductions:
a. Deliberate overstatement of amount of deductions by more than 30% of
actual deductions (substantial overstatement of deductions)
b. Claiming personal expenses as business expenses
c. Claiming false deductions
• Other violations:
a. Use of fake Certificate Authorizing Registration (CAR), Tax Clearance
Certificate (TCC) or other accountable forms.
b. Failure to register with the BIR
c. Keeping more than one (1) set of books of accounts
d. Making false entries in books and records

i. Background

• In March 2005, the BIR and the DOF launched the Run After Tax Evaders (RATE) Program.

• Since March 2005, 87 complaints of tax evasion have been submitted to the Department
of Justice (DOJ) for preliminary investigation under the RATE Program, including those filed
against actors, businessmen, public officials and other high-profile personalities.
• The BIR registered a record income tax collection in 15 April 2005 of P21.4 Billion or a 43.6%
increase from the P14.8 Billion collected compared to the previous year.
• But almost 5 years after the program’s launch, only 6 out of the 87 complaints for tax
evasion submitted to the DOJ progressed to the filing of criminal cases in court.

4
NOVEMBER 09, 2019 REPORTERS:
SERRANO, DANICA MAE DL. & TINGDIOCO, KRISTEL ANGELA

d. Run After the Smugglers (RATS)

i. In 2005, the Bureau of Customs launched an aggressive battle against smugglers who
pose serious and direct threat to the national economy by depriving the government
of its much- needed revenues.
ii. To boost its collection, the BOC introduced the Run After the Smugglers (RATS)
Program which aimed to file customs cases against high profile smugglers.
iii. It is designed not only to collect taxes but also to ensure that importers comply with
existing laws and regulations on tariff and customs which complements the post-audit
power of the BOC under RA 9135, which took effect on June 2, 2001.

e. Oplan Kandado
i. On January 23, 2009, the BIR issued Revenue Memorandum Order No. 3 – 2009 to
implement a nationwide “Oplan Kandado” Program
ii. Under the program, business operations of non-compliant taxpayers will be
suspended, and their establishments will be temporarily closed if they will be found to
have violated certain tax laws.
iii. The programs aim to intensify the Bureau’s enforcement operations through strict
imposition of prescribed administrative sanctions for non-compliance with the basic
tax requirements.
iv. Grounds for suspension:
• Failure to issue receipts or invoices by a VAT-registered or registrable taxpayer;
• Failure to file a VAT return;
• 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;
• Failure to register
v. The closure of the business establishment shall last for a period of not less than five (5)
days and shall be in force until the violation is rectified by the concerned taxpayer.
vi. The suspension and temporary closure of business shall not preclude the BIR from filing
the appropriate charges under the RATE Program of the Bureau, if evidence so
warrants the taxpayer concerned or responsible office of the corporations.
vii. The closure order shall only be lifted by the BIR when there has been:
• A subsequent filing or amendment of returns with the payment of the tax inclusive
of statutory penalties;
• Subsequent registration with the payment of the corresponding compromise
penalties
• Payment of deficiency taxes inclusive of penalties corresponding to the sales
where no invoices/receipts have been issued; and
• Payment of deficiency taxes inclusive of penalties corresponding to the
understatement of taxable sales or receipts.

III. Remedies to the State: Judicial Remedies – Civil and Criminal Action
a. Civil action is resorted to when a tax liability becomes collectible, that is, the assessment
becomes final and unappealable, or the decision of the CIR has become final, executory, and
demandable.
b. Criminal action, like civil action, cannot be instituted without the approval of the CIR. It is
resorted to not only for collection of taxes but also for enforcement of statutory penalties of all
sorts. The judgment in the criminal case shall not only impose the penalty but shall also order the
payment of the taxes.
c. The extinction of a taxpayer’s criminal liability does not necessarily result in the extinguishment of
his civil liability. Conversely, the subsequent satisfaction of a tax liability will not operate to
extinguish the criminal liability.

IV. Remedies Available to the Taxpayer

1. Administrative Remedies
5
NOVEMBER 09, 2019 REPORTERS:
SERRANO, DANICA MAE DL. & TINGDIOCO, KRISTEL ANGELA
a. Protest
• Protest is a challenge against assessment.
• The filing of a petition for reconsideration or reinvestigation shall be made within 30 days
from the receipt of the assessment with the CIR. Within 60 therefrom, all relevant
supporting documents should have been submitted, otherwise the assessment shall
become final.

b. Refund or Tax Credit

• A taxpayer may file for tax refund in case of excessive or erroneous payment of a tax
with the BIR:
i. Tax is collected erroneously or illegally.
ii. Penalty is collected without authority.
iii. Sum collected is excessive

V. Remedies to the Taxpayer: Judicial Remedies – Civil Action

a. General Rule: No action shall suspend the collection, payment, levy or distraint, and/or sale of
any property of the taxpayer.
b. Exception: The CTA is empowered to suspend the collection of internal revenue taxes and
custom duties only when there was a:
c. Showing that collection of the tax liability may jeopardize the interest of the government and/or
the taxpayer;
d. Deposit of the amount claimed or file a surety bond for not more than twice the amount of tax
with the Court when required; and
e. Showing by the taxpayer that appeal is not frivolous nor dilatory f.
g. Appeal to the CTA within 30 days from the receipt of decision on the protest or from the lapse of
180 days due to inaction of the Commissioner, whichever comes earlier.
h. Action for damages against a revenue officer by reason of any act done in the performance of
official duty
i. Filing of criminal complaint against erring BIR officials and employees.
j. Injunction, when the CTA in its opinion the collection by the CIR may jeopardize the taxpayer.

VI. Remedies to Both Government and Taxpayer

1. Compromise
a. Mutual concession between the taxpayer and the government in setting a tax deficiency
amicably.
b. What cases may be compromised?
i. Delinquent accounts
ii. Cases under administrative protests
iii. Civil tax cases being disputed before the courts
iv. Collection cases filed in courts
v. Criminal violation, other than those already filed in court or those involving
criminal tax refunds.
c. What cannot be compromised?
i. Criminal violation of NIRC already filed in court.
ii. Cases involving fraud.
d. What are the grounds for compromise?
i. A reasonable doubt as to the validity of the claim against the taxpayer exists; or
ii. The financial position of the taxpayer demonstrates a clear inability to pay the
assessed tax
e. Prescribed minimum compromise rates:
i. Financial incapacity - 10% of the basic assessed tax
ii. Other cases - 40% of the basic assessed tax
f. Compromised settlement subject to approval of the Evaluation Board, composed of the CIR
and the 4 Deputy Commissioners:
i. Where the basic tax exceeds P1,000,000, or
ii. Where the settlement offered is less than the prescribed minimum rates above.

6
NOVEMBER 09, 2019 REPORTERS:
SERRANO, DANICA MAE DL. & TINGDIOCO, KRISTEL ANGELA
2. Abatement
a. A tax may be cancelled or obliterated upon the authority of the BIR under certain
circumstances.
b. What are the grounds for abatement?
i. The tax or any portion thereof appears to be unjustly or excessively assessed;
ii. The administration and collection costs involved do not justify the collection of
the amount due; and
iii. The Commissioner may also, even without claim therefore, 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.

PART 2 – ADDITIONS TO TAX

I. Overview Civil Penalties and Criminal Penalties
Tax evasion happens when a person intentionally avoids paying any tax under the Tax Code of the Philippines.
Because tax evasion is a criminal offense, tax evaders are subject to serious penalties and criminal charges.

Tax evasion and tax avoidance don’t mean the same thing. Tax evasion uses illegal or fraudulent methods to
reduce or avoid taxes, while tax avoidance uses lawful means to minimize tax payments.
Among the familiar examples of tax avoidance in the Philippines are the de minimis benefits that employers use
to lower withholding taxes and increase the take-home pay of their employees.
While both tax evasion and tax avoidance lead to reduced taxes, the former can land a person in jail because
of its criminal nature.
Tax Evasion Examples
According to the BIR, the following forms of tax evasion are considered criminal liabilities under the Tax Code:
• Failure to pay taxes
• Non-filing of appropriate tax returns
• Over-declaring expenses/deductions
• Under-declaring income
• Hiding or transferring income
• Claiming personal expenses as business expenses (for tax shield)
• Failure to remit withholding taxes
• Failure to register with the BIR
• Having more than one book of accounts
• Fake entries in financial books and records
• Using fake accountable forms
Even if you’re exempted from paying taxes, you’re still required to file an income tax return (ITR). Otherwise, this
is considered tax evasion.
A. For late filing of Tax Returns with Tax Due to be paid, the following penalties will be imposed upon filing, in
addition to the tax due:
a. Surcharges
1. Simple Neglect (25%)
i. Failure to file any return and pay the tax due thereon.
ii. If the return is not filed with the proper internal revenue officer.
iii. Failure to pay on time the deficiency tax shown in the notice of assessment.
iv. Failure to pay the full or part of the amount of tax shown on any return required to
be filed, 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.

2. Willful Neglect (50%)

i. Willful neglect to file the return on time.
ii. False or fraudulent return is willfully filed (failure to report sales, receipts or income in
an amount exceeding 30% of that declared per return, and a claim of deductions in
an amount exceeding 30% of actual deductions, shall render the taxpayer liable for
substantial under-declaration of sales, receipts or income or for substantial
overstatement of deductions, thus making the return filed false or fraudulent).
7
NOVEMBER 09, 2019 REPORTERS:
SERRANO, DANICA MAE DL. & TINGDIOCO, KRISTEL ANGELA
b. Interest
In general, there shall be assessed and collected on any unpaid amount of tax, interest at the rate of 20% per
annum, or such higher rate as may be prescribed by rules and regulations, from the date prescribed for
payment until the amount is fully paid.

1. Deficiency Interest
Any deficiency in the tax due, as the term is defined in the Tax Code, shall be subject to the interest at the rate
of 20% per annum, which interest shall be assessed and collected from the date prescribed for its payment until
the full payment thereof.

Formula:
Deficiency Interest = Deficient tax x 20% x no. of days or months
Total No. of days or months in a year

2. Delinquency Interest
Delinquency interest in case of failure to pay:
i. The amount of the tax due on any return required to be filed, or
ii. The amount of the tax due for which no return is required, or
iii. A deficiency tax, or any surcharge or interest thereon on the due date appearing in
the notice and demand of the CIR, there shall be assessed and collected on the
unpaid amount interest at the rate of 20% per annum until the amount is fully paid,
which interest shall form part of the tax.
Formula:
Delinquency Interest = Deficient tax plus any deficiency interest or surcharges
times 20% times no. of days or months Total No. of days or months in a year

3. Interest on extended payment

If any person required to pay the tax is qualified and elects to pay the tax on installment under the provisions of
the Tax Code, but fails to pay the tax or any installment thereof, or any part of such amount of installment on or
before the date prescribed for its payment, or where the CIR has authorized an extension of time within which
to pay a tax or a deficiency tax or any part thereof, there shall be assessed and collected interest at the rate of
20% per annum on the tax or deficiency tax or any part thereof unpaid from the date of notice and demand
until it is paid.

c. Compromise

NIRC SEC. 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax Withhold and Remit Tax
and Refund Excess Taxes Withheld on Compensation. - Any person required under this Code or by rules and
regulations promulgated thereunder to pay any tax make a return, keep any record, or supply correct the
accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply correct
and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on
compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties
provided by law, upon conviction thereof, be punished by a fine of not less than Ten Thousand Pesos (P 10,000)
and suffer imprisonment of not less than one (1) year but not more than ten (10) years.

8
NOVEMBER 09, 2019 REPORTERS:
SERRANO, DANICA MAE DL. & TINGDIOCO, KRISTEL ANGELA
Any person who attempts to make it appear for any reason that he or another has in fact filed a return or
statement, or actually files a return or statement and subsequently withdraws the same return or statement after
securing the official receiving seal or stamp of receipt of internal revenue office wherein the same was actually
filed shall, upon conviction therefore, be punished by a fine of not less than Ten Thousand Pesos (P 10,000) but
not more than Twenty Thousand Pesos (P 20,000) and suffer imprisonment of not less than one (1) year but not
more than three (3) years.

In addition, Annex A of Revenue Memorandum Order (RMO) No. 7-2015 provides for the Revised Consolidated
Schedule of Compromise Penalties for Violations of the National Internal Revenue Code (NIRC).

TAX
CRIMINAL PENALTY
CODE NATURE OF VIOLATION AMOUNT OF COMPROMISE
IMPOSED
SEC
255 Failure to file and/or Fine of not less than If the amount of tax unpaid
pay P10,000 and
But does
any internal revenue imprisonment of not Compromise
Exceeds not
tax at the time or less than one (1) year is
exceed
times required by law but not more than 10
or regulation years P xxx P 5,000 P 1,000
5,000 10,000 3,000
10,000 20,000 5,000
20,000 50,000 10,000
50,000 100,000 15,000
100,000 500,000 20,000
500,000 1,000,000 30,000
1,000,000 5,000,000 40,000
5,000,000 x x x 50,000

B. For late filing of Tax Returns with NO Tax Due to be paid, the compromise penalty will be imposed upon filing
of the Tax Return based on the following:

1. For violations of the NIRC provisions which are subject to compromise, the reference is found in page 4
of Annex A of RMO No. 7-2015.

9
NOVEMBER 09, 2019 REPORTERS:
SERRANO, DANICA MAE DL. & TINGDIOCO, KRISTEL ANGELA

TAX
NATURE OF CRIMINAL PENALTY
CODE AMOUNT OF COMPROMISE
VIOLATION IMPOSED
SEC
255 Failure to Fine of not less than If gross sales, earnings or receipts;
make/file/submit any P10,000 and or gross estate or gift (based on the
return or supply imprisonment of not subject returns/information for
correct information less than one (1) year filing/submission)
at the time or times but not more than
But does
required by law or ten (10) years Compromise
Exceeds not
regulation is
exceed
P xxx P 50,000 P 1,000
50,000 100,000 3,000
100,000 500,000 5,000
500,000 5,000,000 10,000
5,000,000 10,000,000 15,000
10,000,000 25,000,000 20,000
25,000,000 x x x 25,000

2. For violations of the NIRC provisions which may be the subject of criminal actions, Section 250 of the
NIRC will apply as follows:

NIRC SEC. 250. Failure to File Certain Information Returns. - In the case of each failure to file an information
return, statement or list, or keep any record, or supply any information required by this Code or by the
Commissioner on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause
and not to willful neglect, there shall, upon notice and demand by the Commissioner, be paid by the person
failing to file, keep or supply the same, One Thousand Pesos (P 1,000) for each failure: Provided, however, That
the aggregate amount to be imposed for all such failures during a calendar year shall not exceed Twenty-Five
Thousand Pesos (P 25,000).

C. For late filing of Statements/Reports required to be filed with NO Tax Due to be paid, the compromise penalty
will be imposed upon filing of the Tax Return based on the following:

NIRC SEC. 275. Violation of Other Provisions of this Code or Rules and Regulations in General.- Any person who
violates any provision of this Code or any rule or regulation promulgated by the Department of Finance, for
which no specific penalty is provided by law, shall, upon conviction for each act or omission, be punished by a
fine of not more than One Thousand Pesos (P 1,000) or suffer imprisonment of not more than six (6) months, or
both.

10
 NOVEMBER 09, 2019 REPORTERS: Serrano, Danica Mae DL.
Tingdioco, Kristel Angela

Sample Problems:

1. Anita filed her annual income tax return on April 3, 2015 for her income last 2014. Until what day can the
Bureau of Internal Revenue make its assessment?

2. Anita filed her annual income tax return on May 3, 2015 for her income last 2014. Until what day can the
Bureau of Internal Revenue make a collection if there should be an assessment?

3. XYZ Corporation filed its annual income tax return on April 10, 2015. On October 3, 2016, it was found out
that the return filed was fraudulent. Until what day can the Bureau of Internal Revenue make a collection?

4. XYZ Corporation filed its annual income tax return on April 10, 2015. On October 3, 2016, it was found out
that the return filed was fraudulent. Until what day can the Bureau of Internal Revenue make a collection if
there should be an assessment?

5. Date assessment was received - February 8, 2009. Petition for reconsideration was filed with the Bureau of
Internal Revenue of February 18, 2009. Documents supporting the petition were filed with the Bureau of
Internal Revenue on February 28, 2009. Decision of denial of the petition was received on March 11, 2009.
Second request for reconsideration was filed with the Bureau of Internal Revenue on March 21, 2009. Date
revised assessment was received was April 2, 2009. Last day to appeal to the Court of Tax Appeals:

6. Assessment received - January 5, 2015. Petition for reconsideration filed with the Bureau of Internal
Revenue - February 1, 2015. Documents supporting the petition filed by the taxpayer - February 7, 2015.
Decision of the Bureau of Internal Revenue denying the petition was received
- March 22, 2015. Second request for reconsideration filed with the Bureau of Internal Revenue - March 30, 2015.
Decision of denial of second request for reconsideration was received - April 12, 2009. Last day to appeal to the
Court of Tax Appeals:

11
NOVEMBER 09, 2019 REPORTERS: Serrano, Danica Mae DL.
Tingdioco, Kristel Angela

7. Date assessment was received - January 2, 2009. Petition for reconsideration was filed with the Bureau of
Internal Revenue - January 12, 2009. Documents supporting the petition for reconsideration was filed with
the Bureau of Internal Revenue - January 22, 2009. No decision on the protest by July 12, 2009. Last day to
appeal to the Court of Tax Appeals:

8. On January 20, 2008, a taxpayer filed a protest on/request for reconsideration of an assessment of a tax.
He received a final decision of the Bureau of Internal Revenue on the protest on April 30, 2008. He failed to
appeal to the decision to the Court of Tax Appeals. The Bureau of Internal Revenue was collecting the tax
by summary proceedings on June 20, 2013. The taxpayer was opposing the collection of the tax on the
ground of prescription of the government to collect. When shall be the last day to collect?

9. Date of tax erroneously paid June 10, 2013

Date of claim for refund was filed with BIR March 3, 2015
Date of BIR decision of denial was received April 5, 2015
Last day to appeal to the Court of Tax Appeals is on:

10. Date the national internal revenue tax was erroneously paid - April 10, 2007. Claim for refund was filed with
the Bureau of Internal Revenue - March 10, 2008. Date decision of denial of refund was received – March
21, 2009. Last day to appeal to the Court of Tax Appeals.

12
NOVEMBER 09, 2019 REPORTERS: Serrano, Danica Mae DL.
Tingdioco, Kristel Angela

13