- For purposes of thepreceding Subsection, a tax credit certificate issued bythe Commissioner or his duly authorized representativeprior to January 1, 1998, which remains unutilized or hasa creditable balance as of said date, shall be presentedfor revalidation with the Commissioner or his dulyauthorized representative or on before June 30, 1998.
Victoria’s Milling Co. vs. Central Bank
Refund is not an obligation (
).Obligation by law
CIR vs. Philam Insurance
Only at the final adjustment return that prescriptiveperiod starts to run; only then will it be known if
CIR vs. TMX Sales, IncCIR vs. Wander Philippines, 160 SCRA 573Philex Mining Corp. vs. CIR, GR No. 125704,August 28, 1998CIR vs. A Soriano, GR No. 113703, Jan 31, 1998CIR vs. Insular Lumber Corp, GR No. L-24221,December 11, 1967CIR vs. CA, GR No. 106611, July 21, 1994CIR vs. Asturias Sugar Central, GR No. L-15013,December 28, 19613. Appeal to the Court of Tax Appeals
Section 228 (see above)Sections 7 and 11, RA 1125, as amended by RA 9282
4. Injunction by the Court of Tax AppealsSEC. 218.
Injunction not Available to Restrain Collection of Tax
No court shall have the authority to grant an injunction torestrain the collection of any national internal revenuetax, fee or charge imposed by this Code.Section 11, RA 1125, as amended by RA 9282
5. Compromise during appeal
Section 204, NIRCRevenue Reg 30-2002
6. Appeals from the Court of Tax Appeals
Sections 18 and 19, RA 1125, as amended by RA9282
7. Other remediesSEC. 231.
Action to Contest Forfeiture of Chattel
In case of the seizure of personal property under claimof forfeiture, the owner desiring to contest the validity of the forfeiture may, at any time before sale or destructionof the property, bring an action against the personseizing the property or having possession thereof torecover the same, and upon giving proper bond, mayenjoin the sale; or after the sale and within 6 months, hemay bring an action to recover the net proceeds realizedat the sale.
(A) Remedies Available to the Government for theEnforcement and Collection of Taxes
1. Judicial RemediesSEC. 205
Remedies for the Collection of Delinquent Taxes
The civil remedies for the collection of internal revenuetaxes, fees, or charges, and any increment theretoresulting from delinquency shall be:(a) By distraint of goods, chattels, or effects, and other personal property of whatever character, includingstocks and other securities, debts, credits, bankaccounts, and interest in and rights to personal property,and by levy upon real property and interest in or rights toreal property; and(b) By civil or criminal actionEither of these remedies or both simultaneously may bepursued in the discretion of the authorities charged withthe collection of such taxes:
that theremedies of distraint and levy shall not be availed of where the amount of tax involved is not more than P100.The judgment in the criminal case shall not only imposethe penalty but shall also order payment of the taxessubject of the criminal case as finally decided by theCommissioner. The BIR shall advance the amountsneeded to defray costs of collection by means of civil or criminal action, including the preservation or transportation of personal property distrained and theadvertisement and sale thereof, as well as of realproperty and improvements thereon.
Form and Mode of Proceeding in Actions Arising under this Code
Civil and criminal actions and proceedings instituted inbehalf of the Government under the authority of thisCode or other law enforced by the BIR shall be broughtin the name of the Government of the Philippines andshall be conducted by legal officers of the BIR but nocivil or criminal action for the recovery of taxes or theenforcement of any fine, penalty or forfeiture under thisCode shall be filed in court without the approval of theCommissioner.
Remedy for Enforcement of Statutory Penal Provisions
The remedy for enforcement of statutory penalties of allsorts shall be by criminal or civil action, as the particular situation may require, subject to the approval of theCommissioner.
2. Administrative Remediesa. Distraint of personal propertySEC. 206
Constructive Distraint of the Property of a Taxpayer
To safeguard the interest of the Government, theCommissioner may place under constructive distraintthe property of a delinquent taxpayer or any taxpayer who, in his opinion: is retiring from any business subjectto tax, or is intending to leave the Philippines or toremove his property therefrom or to hide or conceal his