Professional Documents
Culture Documents
LAWS
THE CONSTITUTION OF THE PHILIPPINES 1987 Constitution available at the
(constitutional limitations) BIR library
Observance of due process of law Section 1, Article III, Bill of Rights
Observance of equal protection of the laws Section 1, Article III, Bill of Rights
Prohibition against imprisonment for non- Section 20, Article III, Bill of Rights
payment of poll tax
Prohibition against impairment of obligation of Section 10, Article III, Bill of Rights
contracts
Requirement of uniformity and equity in taxation Section 28, Article VI, Legislative
Department
Prohibition against taxation appropriation for Section 29, Article VI, Legislative
religious purposes Department
Prohibition against taxation of religious, Section 28, Article VI, Legislative
charitable and educational entities(Religious Department
and charitable institutions exempt from property
taxes)
Prohibition against taxation of non-stock , non- section 4, Article XVI, Education
profit educational institutions and proprietary
educational institutions (exempt from property
and income taxes as well as customs duties
except income derived from business activity
not related to its educational purpose)
NATIONAL INTERNAL REVENUE CODE OF Tax Code
1997
Organization and Function of the Bureau of Title I, NIRC Tax Code
Internal Revenue
Income Tax Title II, NIRC Tax Code
Estate and Donor's Tax Title III, NIRC Tax Code
Value Added Tax Title IV, NIRC Tax Code
Other Percentage Taxes Title V, NIRC Tax Code
Excise Taxes Title VI, NIRC Tax Code
Documentary Stamp Tax Title VII, NIRC Tax Code
Remedies Title VIII, NIRC Tax Code
Compliance Requirements Title IX, NIRC Tax Code
Statutory Offenses and Penalties Title X, NIRC Tax Code
Allotment of Internal Revenue Title XI, NIRC Tax Code
Oversight Committee Title XII, NIRC Tax Code
Repealing Provisions Title XIII, NIRC Tax Code
Final Provisions Title XIV, NIRC Tax Code
Annexes Tax Code
TARIFF & CUSTOMS CODE ( Taxes on Customs available at the
Importations) Website BIR library
LOCAL GOVERNMENT TAXATION DILG Website available at the
BIR library
Local Government Taxation Book II, Title I
General Provisions Book II, Title I, Chapter I
Specific Provisions on the Taxing and Other Book II, Title I, Chapter II
Revenue-Raising Powers of Local Government
Units
Provinces Book II, Title I, Chapter II, Art. 1
Municipalities Book II, Title I, Chapter II, Art. 2
Cities Book II, Title I, Chapter II, Art. 3
Barangays Book II, Title I, Chapter II, Art. 4
Common Revenue Raising Powers Book II, Title I, Chapter II, Art. 5
Community Tax Book II, Title I, Chapter II, Art. 6
Collection of Taxes Book II, Title I, Chapter III
Civil Remedies for Collection of Revenues Book II, Title I, Chapter IV
Miscellaneous Provisions Book II, Title I, Chapter V
Taxpayer's Remedies Book II, Title I, Chapter VI
Real Property Taxation Book II, Title II
General Provisions Book II, Title II, Chapter I
Appraisal and Assessment of Real Property Book II, Title II, Chapter II
Assessment Appeals Book II, Title II, Chapter III
Imposition of Real Property Tax Book II, Title II, Chapter IV
Special Levies on Real Property Book II, Title II, Chapter V
Collection of Real Property Tax Book II, Title II, Chapter VI
Disposition of Proceeds Book II, Title II, Chapter VII
Special Provisions Book II, Title II, Chapter VIII
Share of Local Government Units in the Book II, Title III
Proceeds of the National Taxes
Allotment of Internal Revenue Book II, Title III, Chapter I
Share of Local Government Units in the National Book II, Title III, Chapter II
Wealth
SPECIAL LAWS
Omnibus Investment Code NEDA Website available at the
BIR library
(Executive Order 226 as amended by RA 7888,
7918 and 8756)
Philippine Economic Zone Authority PEZA Website available at the
BIR library
(Republic Act 7916 as amended by RA 8748)
Bases Conversion & Development Act BCDA Website available at the
BIR library
(Republic Act 7227)
Foreign Investment Act of 1991 BOI Website available at the
BIR library
(Republic Act 7042 as amended by RA 8179)
Foreign Bank Liberalization Act available at the
BIR library
(Republic Act 7721)
Build Operate Transfer Act BOI Website available at the
BIR library
(Republic Act 6957 as amended by RA 7718)
Retail Trade Liberalization Act of 2000 DTI Website available at the
BIR library
(Republic Act 8762)
Export Development Act of 1994 DTI Website available at the
BIR library
(Republic Act 7844)
Oil Industry Deregulation Act available at the
BIR library
(Republic Act 8180 as amended by RA 8479)
Zamboanga City Special Economic Zone Act PEZA Website available at the
BIR library
(Republic Act 7903)
Cagayan Special Economic Zone Act of 1995 PEZA Website available at the
BIR library
(Republic Act 7922)
Alien Social Integration Act available at the
BIR library
(Republic Act 7919 as amended by RA 8247)
Magna Carta for Small and Medium Enterprise available at the
BIR library
(Republic Act 6977 as amended by RA 8289)
Special Purpose Vehicle Act available at the
BIR library
(Republic Act 9182)
ADMINISTRATIVE MATERIALS
Revenue Regulations - BIR Website
1960s-2002 available at the
BIR library
1998 available at the
BIR library
1999 available at the
BIR library
2000 available at the
BIR library
2001 available at the
BIR library
2002 available at the
BIR library
2003 available at the
BIR library
Revenue Memorandum Circulars BIR Website
1960s-2002 available at the
BIR library
2001 available at the
BIR library
2002 available at the
BIR library
2003 available at the
BIR library
Revenue Memorandum Orders BIR Website
1960s-2002 available at the
BIR library
1998 available at the
BIR library
1999 available at the
BIR library
2000 available at the
BIR library
2001 available at the
BIR library
2002 available at the
BIR library
Revenue Memorandum Ruling BIR Website
2001 available at the
BIR library
2002 available at the
BIR library
ADMINISTRATIVE RULINGS/OPINIONS
BIR Numbered Rulings BIR Website
1960s-2002 available at the
BIR library
1998 available at the
BIR library
1999 available at the
BIR library
2000 available at the
BIR library
2001 available at the
BIR library
VAT Rulings available at the
BIR library
Delegated Authority Rulings available the Law
Division
Regional Rulings available at the
Regional Offices
CASE LAW
Supreme Court Decisions Supreme
Court Website
Court of Tax Appeals Decisions
Court of Appeals Decisions
TREATIES
Philippine Treaty Series available at the
BIR Library and
ITAD
Vienna Convention available at the
BIR Library and
ITAD
UNESCO-Florence Agreement available at the
BIR Library and
ITAD
RP-CARE Agreement available at the
BIR Library and
ITAD
RP-UNICEF Agreement available at the
BIR Library and
ITAD
RP-IBRD Agreement available at the
BIR Library and
ITAD
RP-ILO Agreement available at the
BIR Library and
ITAD
RP-FAO Agreement available at the
BIR Library and
ITAD
Tax Remedies
Notes in Tax Remedies
February 24, 2009
PRE-ASSESSMENT NOTICE impt!!!
A pre-assessment notice is served by the Government upon the taxpayer under any of the following
circumstances:
1. if the taxpayer fails to file a return where return is required;
2. if he files a return but fails to pay the tax;
3. if he files a return and pays the tax, but payment is insufficient because certain deductions claimed
are disallowed by the BIR.
After the taxpayers receipt of the pre-assessment notice, any of the following
situations can take place:
1. taxpayer accepts liability and pays the tax as appearing on the pre-assessment notice;
2. taxpayer disagrees with the pre-assessment notice and responds by explaining that he is not liable;
3. taxpayer pays the tax and later on files a written claim for refund;
4. taxpayers enters into a compromise agreement with the BIR;
5. taxpayer ignores the pre-assessment notice.
The tax code states that the period to respond shall be prescribed by implementing rules and
regulations. If the taxpayer fails to respond within such period (30 days), a final assessment shall
issue.
The right of the government to asses and later on to collect the tax is subject to prescription, upon the
lapse of which it can no longer exercise this right.
Section 203, of the tax code provides that internal revenue taxes shall be assessed within 3 years after
the last day prescribed by law for the filing of the return. The same provision of law lays down the
rules as to when the 3 year prescriptive period for assessment begins:
1. if the return is filed before the last day prescribed by law for the filing thereof, it shall be
considered as filed on the last day;
2. if the return is filed on the last day prescribed by law, then it is considered as filed on such day;
3. if the return is filed beyond the period prescribed by law, the 3 year period shall be counted from
the day the return is filed.
So it is clear, that the reckoning point for the 3 year prescriptive period is flexible; if the return is filed
on or before the deadline, the reckoning point is the deadline; if filed beyond the deadline, the
reckoning point is the date the return is actually filed. The 3 year period for assessment begins to run
from such a date.
FINAL ASSESSMENT...IMPT!
Section 228. enumerates the exceptional circumstances where a pre-assessment notice is not
necessary: IMPT!!!
1. when the finding for any deficiency tax is the result of mathematical error in the computation of the
tax as appearing on the face of the return;
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;
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.
Under the foregoing circumstances, the taxpayer shall immediately receive a final assessment without
the benefit of pre-assessment notice.
REMEDIES AVAILABLE TO THE GOVERNMENT IN THE COLLECTION OF THE INCOME TAX...VERY IMPT!!
1. ADMINISTRATIVE
a. Distraint of personal property;
b. Levy of personal property
c. Enforcement of forfeiture of property
d. Enforcement of tax lien
e. Requiring the filing of bonds
f. Requiring proof of filing income tax returns
g. Deportation of aliens
h. Inspection of books of accounts.
2. JUDICIAL
a. ordinary civil action
b. criminal action
DISTRAINT- seizure by the government of personal property, tangible or intangible, to enforce the
payment of taxes to be followed by its public sale if the taxes are not voluntarily paid.
Kinds of Distraint
a. Actual- there is taking of possession of the personal property out of the taxpayer into that of the
government;
b. Constructive- the owner is merely prohibited from disposing of his property.
LEVY- A summary administrative remedy, seizure of real property to enforce payment of taxes.
A written notice of levy, containing a description of the property upon which levy is made, the name of
the taxpayer and the amounts of the tax and penalty due from them is served upon the taxpayer.
TAX LIEN- a legal claim or charge on property either real or personal established by law as a security
in default of the payment of taxes. The tax, together with interest, penalties and cost that may accrue
in addition thereto is a lien upon all property and rights to property belonging to the taxpayer. The lien
however, shall not be valid against any mortgagee, purchaser or judgment creditor until legal notice of
such liens should be filed by the Commissioner of internal revenue in the Office of the Register of
Deeds of the province or city where the property of the taxpayer is located. The lien attaches when
the taxpayer neglects or refuses to pay the tax after demand, but relates back from the time when
assessment was made by the Commissioner.
REQUIRING THE FILING OF BONDS- Filing of performance bond to secure the payment of
taxes or compliance with certain provisions of tax laws and regulations. This may be required by the
BIR for the issuance of a tax clearance.
1. Civil Action- After the assessment made by the Commissioner of Internal Revenue has
become final and executory for failure of the taxpayer to dispute the same and appeal the
disputed assessment to the Court of Tax Appeals, the government may institute civil actions
to collect internal revenue taxes in the Regional Trial Court and the Metropolitan Trial Court,
City and municipal courts.
2. Criminal Action- maybe pursued by the authorities for the collection of delinquent
taxes. An assessment of a tax deficiency is not necessary to a criminal prosecution for tax
evasion. The crime is complete when the violator has knowingly and willfully filed a
fraudulent return or neglected to file a return with intent to evade the tax. If the taxpayer is
acquitted, the government may still collect the tax in a civil action, because the payment of
a tax is an obligation imposed by statute and does not arise from a criminal act.
Where an assessment was made, the period for collection by judicial action or by distraint or
levy is within 3 years after the date of assessment. Where no assessment was made and a
return was filed, and the same is not false or fraudulent, the period for collection by a
proceeding in court is within 3 years after the return was due or filed whichever is later,
except:
Where a return required to be filed was not filed, or even if filed the same is false or
fraudulent, and made with the intent to evade the tax, the period is ten years after
discovery of the omission to file the return or from the discovery of the falsity or fraud. The
other exception relative to the prescriptive periods for assessment are also applicable.
Where the action is brought to enforce a compromise agreement into between the
commissioner and the taxpayer, the prescriptive period is ten years from the time the cause
of action accrues as fixed in the civil code.
1. for the period during which the Commissioner of Internal Revenue is prohibited from
making tax assessment or beginning the distraint or levy or any proceeding in court and for
sixty days thereafter;
2. when the taxpayer requests for a reinvestigation which is granted by the commissioner;
3. when the taxpayer cannot be located in the address given by him in the return filed upon
which a tax is being assessed or collected, unless the taxpayer informs the Commissioner of
any change in address;
4. when the warrant of distraint and levy is duly served upon the taxpayer, his authorized
representative, or with a member of his household with sufficient discretion and no property
could be located; and
MANILA, Philippines How do you deal fairly and squarely with tax authorities when there are disputes in
your tax assessments? What do you do when they knock on your door for a tax mapping, audit or when
you are presented with a letter of authority to inspect your books? To address these issues and help
individual and business taxpayers, the Center for Global Best Practices will conduct its yearly seminar
titled Tax Rights and Remedies for SMEs and Large Taxpayers on May 6, 2016 at the EDSA Shangri-
La Hotel, Mandaluyong City.
In this seminar, know the taxpayers rights that matter, understand the BIRs bases of assessment, how to
craft a protest letter, what to do when the BIR padlocks your establishment according to Oplan Kandado,
or when they enforce auction on your property for tax collection.
The program will also extensively cover the topics on the remedial actions a taxpayer can take from an
administrative, judicial, procedural, and substantive perspective. Case facts will be presented to get a full
understanding of the latest Supreme Court and Court of Tax Appeal rulings on different tax issues.
This seminar will feature tax expert practitioner Atty. Nicasio C. Cabaneiro, CPA. He is a sought-after
lecturer tax consultant of many high net worth families and individuals and corporations to help them with
their tax and other legal matters. He is an authority in the practice of taxation and commercial law. He
finished his accounting degree (magna cum laude) and his law degree (cum laude) at the San Beda
College of Law. Interested participants three or more are encouraged to avail of the group discounts.
For details and a complete list of seminars including Taxation of Professionals and General Partnerships,
Estate and Tax Planning, A Guide to Wills and Trusts, and more, log on to www.cgbp.org or ca
FACTS:
Raytheon (original company) was a pioneer manufacturer of rectifier tubes which are used in radio
receiving sets (using alternating current instead of batteries). The Radio Corporation of America
developed a competitive tube, with the same effect as the Raytheon tube. RCA owned many patents
covering radio circuits. Beginning 1927, RCAs license agreements with radio set manufacturers included
a clause which required the manufacturers to buy their tubes only from RCA. Soon, Raytheons sales
gradually declined.
Raytheon (new company that bought original company) brought an action against RCA for violating anti-
trust laws, as well as for destruction of Raytheons profitable business and goodwill. Both parties finally
agreed on a $410,000 settlement of the anti-trust case, with RCA acquiring patent license rights and
sublicensing rights. Raytheon counted the $60,000 from the amount as income from patent licenses,
while the remaining $350,000 were counted as damages, and therefore not subject to income tax. The
income from patents was determined from the cost of the development of such patents, and the fact that
few of them were being used and none were earning royalties. Thus, the value of patents and the
goodwill was backed by evidence during trial.
ISSUE: Whether or not damages for loss of business good will are a nontaxable return of capital or
income.
HELD: No. They are not taxable in general.
Damages for violation of the anti-trust acts are treated as ordinary income where they represent
compensation for loss of profits. The test is not whether the action was one in tort or contract but rather
the question to be asked is "In lieu of what were the damages awarded?" Where the suit is not to recover
lost profits but is for recovery in injury to good will, the recovery represents a return of capital and, with
certain limitations (necessity of proof/evidence), is not taxable.
The suit by Raytheon was not one of recovering lost profits. From its allegations, Raytheons suit was for
the destruction of its goodwill. The presentation of evidence of profits was merely used to establish the
value of good will and the business, since such value is derived by a capitalization of profits. Therefore, a
recovery on goodwill and business represents return of capital.
The fact that the case ended in settlement is of no moment. The determining factor is the NATURE of the
basic claim from which the compromised amount was realized.
However, compensation for the loss of goodwill in excess of its cost is gross income. The law does not
exempt compensatory damages just because they are a return of capital. The tax exemption applies only
to the portion that recovers the cost basis of that capital; any excess damages serve to realize prior
appreciation, and should be taxed as income. In addition, evidence must be produced to establish the
value of the goodwill and business. In this case, Raytheon was not able to establish the value of its
goodwill and business. It did not produce enough evidence to such effect. The amount of nontaxable
capital cannot be ascertained. Since Raytheon could not establish the cost basis of its good will, its basis
will be treated as zero. The Court concludes that the $350,000 of the $410,000 attributable to the suit is
thus taxable income.
ax Remedies: Remedies of the Government
on 7:09 AM in Notes, Taxation
0
IMPORTANCE OF TAX REMEDIES
Sec. 218, NIRC: No court shall have the authority to grant injunction to restrain the collection of any national
internal revenue tax, fee or charge imposed by this Code.
EXCEPTION: a decision of the CIR appealed to the CTA does not suspend payment, levy or distraint of
taxpayers property; but if the CTA finds that collection may jeopardize the interest of the taxpayer or the
government, then CTA may suspend or restrain the collection of tax and require the taxpayer to either
deposit the amount claimed or to file a surety bond for more than double the amount with the court
Q: During pendency of the appeal in the CTA, the BIR files a civil action for collection of tax in the RTC,
what is the remedy of the taxpayer?
A: The taxpayer may file a motion to dismiss in the RTC on the ground that the collection of tax has no basis where
the assessment thereof is still under dispute with CTA.
REMEDIES OF THE GOVERNMENT
1. Tax Lien
- from the moment the tax is due, not from the service of the warrant of distraint
- not valid against a mortgage purchaser or judgment creditor until NOTICE has been filed by CIR with
the RD of the province or city where property is located (the tax lien shall be annotated on the title)
2. Compromise
- allowed when:
Compromise v. ABATEMENT:
GR: power to compromise is a non-delegable power of CIR, EXCEPT that regional evaluation board may
compromise:
NOTA BENE: A compromise penalty is in lieu of a criminal prosecution. If the taxpayer fails to abide by the
compromise arrangement, the government has two options:
ADDENDUM: But if the taxpayer does not agree to the compromise, a collection action by the government for the
compromise penalty does not lie. This is because, by its nature, a compromise is entered into by mutual agreement
between parties and the proposed compromise penalty is neither tax nor an administrative penalty for tax
delinquency.
KINDS OF DISTRAINT:
1. Actual when delinquency of the payment sets in; there is actual seizure and distraint
2. Constructive no actual delinquency ; the owner is prohibited from disposing of his property; preventive remedy to
forestall a possible dissipation of the taxpayers assets when delinquency takes place
PROCEDURE:
NOTA BENE: A person in possession or having control of property under actual distraint (or levy) may be
penalized if upon demand he fails or refuses to surrender the goods, EXCEPT in case of judicial attachment or
execution.
WHEN:
1. when a tax is assessed and the assessment becomes final and unappealable (because TP failed to file administrative
protest with BIR within 30d from receipt of assessment)
2. when an administrative protest is denied or is not acted upon within 180d from submission of documents and TP
fails to appeal to the CTA
WHERE: regular courts, with approval of CIR except if express delegation to Regional Director; motion to
dismiss the complaint should also be filed in the regular courts
HOW: the complaint must be brought in the name of the Government and conducted by a legal officer of
the BIR
5. Criminal Action
WHERE: DOJ
HOW: complaint approved by CIR brought in the name of the Government and conducted by a legal
officer of the BIR
GROUND: prima facie showing of failure to file a required tax return or a willful attempt to evade taxes; no
need for assessment
o Forfeiture
o Suspension of Business Operations
o Enforcement of Administrative Sanctions
o
o Tax Remedies: Remedies of the Taxpayer
o
REMEDIES OF THE TAXPAYER BEFORE PAYMENT
1. administrative protest
2. request for reconsideration
3. request for reinvestigation
4. judicial protest
AFTER PAYMENT
WHERE: BIR
HOW: written protest, stating facts, applicable law, rules and regulations or jurisprudence o which his
protest is based; if only portions of FAN are disputed, must pay the deficiency tax on undisputed portion
PROCEDURE:
1. finding for any deficiency tax is the result of mathematical error in computation of tax as appearing on face of return
2. a discrepancy has been determined between the tax withheld and the amount actually remitted
3. taxpayer who opted to claim a refund or credit of excess creditable withholding tax for at taxable period was
determined to have carried over and automatically applied the same amount claimed against the estimated tax
liabilities for the taxable quarter/s for the succeeding taxable year/s
4. excise tax due on excisable articles have not been paid
5. article locally purchased or imported by an exempt person
2. Request for Reconsideration a plea for re-evaluation of an assessment on the basis of EXISTING
RECORDS without need of additional evidence (question of law or fact or both)
3. Request for Reinvestigation a plea for reinvestigation of an assessment on the basis of NEWLY-
DISCOVERED EVIDENCE that a taxpayer intends to present in the reinvestigation (question of law or
fact or both)
- in either case, the request must be accompanied by a WAIVER of the statute of limitations in favor of
the government
4. Judicial Protest
PROCEDURE
1. within 30 days from denial of protest by CIR or from lapse of 180-day period, appeal to CTA division
2. if CTA division denies, motion for reconsideration within 15 days from receipt
3. within 15 days from denial of motion, appeal to CTA en banc
4. appeal to SC within 15 days by petition for review (Rule 45)
5. Refund/Credit
- based on the legal principle of quasi-contract or solutio indebiti
- in the nature of an exemption, which cannot be allowed unless granted in the most explicit and
categorical language
- strictly construed against the claimant (proof of claim must be established)
- partial payment of a tax cannot be the basis for a tax refund
- interest on taxes refunded may not be paid by the Government to the taxpayer, UNLESS: (a) the CIR
acted with patent arbitrariness (inexcusable or obstinate disregard for legal provision); and (b) in the case
of income taxes withheld on the wages of employees, which must be refunded within 3 mos from April 15
1. there was an actual collection and receipt by the Government of the tax sought to be recovered (factual proof)
2. legal basis for the granting of refund or credit, including verification of compliance with the statutory requirements
relative to the filing of claims within the reglementary 2-yr period
3. in case of corporations, must signify whether to avail of tax refund or tax credit in the corporate income tax return
Q: Are income tax returns actionable documents which must be specifically denied by the Government,
otherwise it would constitute an admission to the allegation that payment has in fact already been made and
therefore the taxpayer no longer has to submit proof of claim of refund?
A: Income tax returns are not actionable documents because the action is not based on the income tax returns but
on the entitlement of the taxpayer to tax refund. Therefore, his claim for refund must be supported by proof.
NOTA BENE: If proof of claim for refund is established, the BIR should refund without any unreasonable delay
1. written claim for refund or tax credit must be filed by the taxpayer with the CIR
2. the claim must be a categorical demand for reimbursement
3. both administrative and judicial claims for refund/credit must be filed within 2 years from date of payment
regardless of any supervening cause (in case of corporations, the 2-year period is counted from the date final
adjusted return was filed at end of taxable year)
Q: Suppose A filed his claim for tax refund with the BIR within the 2-yr reglementary period but it is only
after two years have lapsed before BIR rendered a decision and it is one of denial. A now files an appeal of
the BIRs decision with the CTA within the 30-day period to appeal. Will As action prosper
A: No, As action will not prosper. Although A filed his claim for refund with the BIR within the 2-yr prescriptive
period, he failed to file the same within the same period with the CTA. The rule is that the taxpayer need wait for the
action of CIR on his claim for refund before he can take his claim to the CTA. The 2-yr period must be complied
with in both the BIR and CTA, regardless of any supervening cause.
PRINCIPLE OF EQUITABLE RECOUPMENT allows a taxpayer whose claim for a refund has been
barred due to prescription (lapse of more than 2yrs counted from date of payment) to recover said tax by
setting off the prescribed refund against a tax that may be due and collectible from him; NOT ALLOWED
in the Philippines because it puts a premium on the taxpayers neglect to enforce or assert his rights
under the law
RULE 16: Motion to DismissQ: When should a motion to dismiss be filed?A: Within the time for or before the
filing of the answer, which is 15 days from receipt of summons.Sec. 1 Read More
RULE 121: New Trial or ReconsiderationSec. 1. New Trial or Reconsideration- after judgment is rendered but
before the judgment of conviction becomes final (before perfection of appeal)WHO Read More
RULE 17: Dismissal of ActionDismissal upon NOTICE by plaintiff (sec. 1)- before service of answer or of a motion
for summary judgment - ministerial duty of court to issue order Read More
RULE 18: Pre-Trial- plaintiffs duty to move ex parte that the case be set for trial- WHEN: after the last pleading
(normally a reply) has been served, or the period to Read More
RULE 120: JudgmentSec. 1. Judgment; DEFINITION AND FORM- adjudication of the court that the accused is
guilty or not guilty of the offense charged and the imposition on Rea