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REMEDIES OF THE TAXPAYER

A. AMEND TAX RETURN

Sec. 6(A), NIRC, last paragraph
Rev. Mem. Cir. No. 40-2003, July 3, 2003

B. PROTEST ASSESSMENT

1. Procedure

Sec. 3, Rev. Regs. No. 12-99, Sept. 6, 1999
Rev. Regs. No. 18-2013, Nov. 28, 2013

2. Notice of Informal Conference

Pilipinas Shell Petroleum Corp. v. CIR, 541 SCRA 316 (2007)

3. Preliminary Assessment Notice (PAN)

Sec. 228, NIRC
Rev. Mem. Cir. No. 11-2014, Feb. 18, 2014

a. Exceptions

Sec. 228(a) to (e), NIRC

b. Effect of Failure to Receive PAN

CIR V. Menguito, G.R. No. 167560, Sept. 17, 2008, 565 SCRA
461 (2008)
CIR v. Metro Star Superama, Inc., G.R. No. 185371, Dec. 8, 2010,
637 SCRA 633 (2010)
Pilipinas Shell Petroleum Corp. v. CIR, supra

4. Final Assessment Notice

Sec. 228, NIRC
Rev. Mem. Cir. No. 11-2014, Feb. 18, 2014

5. Requirement to Inform Taxpayer of Factual and Legal Basis of Assessment

Sec. 228, NIRC

CIR v. Reyes, 480 SCRA 382 (2006)
CIR v. Enron Subic Power Corp, 576 SCRA 212, 218 (2009)
CIR v. Bank of the Philippine Islands, 521 SCRA 373, 383-385 (2007)

6. Submission of Supporting Documents and Effect of Non-Compliance

Sec. 228, NIRC

172045-06. Feb. Ayala Securities Corp. Inc. Mem. Feb.. No. CTA Case No. San Juan v.R.. 11-2014. 165 SCRA 571 (1988) II.. 70 SCRA 204 (1976) Allied Banking Corp.. What Constitutes Denial of Protest/Decision on Disputed Assessment 1. Final Notice Before Seizure Oceanic Wireless Network. Union Shipping Corp. No. Effect of Failure to File Protest Sec. v. 175097. 1.R. CIR. NIRC Marcos II v. Issuance of Revised Assessment Upon Reinvestigation Rev. 2014 CIR v. IN CASE OF DENIAL OF PROTEST OR INACTION. 4312. 158 SCRA 9 (1988) Advertising Associates. Court of Appeals.. 133 SCRA 765 (1984) . Inc. Sept. Issuance of Warrant of Distraint and Levy Phil. No. 1256. G. 211-213 (2005) CIR v. Lim Tian Teng Sons & Co. Vasquez. CIR. Planters Investment Co. 5. No. CIR. Isabela Cultural Corp. Feb. 2014 3. June 16. CIR. Inc. Filing of Collection Suit CIR v. 18. 1266.. Final Demand Letter CIR v. 3 SCRA 92 (1961) 6. 1962 Central Cement Corporation v. Referral to Solicitor General for Collection Republic v. v. APPEAL TO CTA A. v. 2010 5. 477 SCRA 205. 2 Rev. Mem. Cir. 16 SCRA 584 (1966) 7. Algue.. CA. Acting CIR. 11. 18. CTA Case No. 589 SCRA 253 (2009) 7. 11-2014. Cruz. 185 SCRA 547 (1990) Cf. Inc. 1993 Cf. Cir.. G. First Express Pawnshop Company. Oct. CIR v. 361 SCRA 71 (2001) 4. v. General Rule 2. 228. Inc. 2009. Inc. 1962 Hilado v. Nov. 22. 273 SCRA 47 (1997) Dayrit v. CTA Case No.

Inc. 3(a)(2). 2nd par. 2005) Lascona Land Co. NIRC Sec. Parayno. 86 (1956) Acting Collector of Customs v. Jan. 211-212 (2005) Surigao Electric Co. Inc. Court of Appeals. Mode of Appeal and Effect of Appeal Collector v.. Camacho. 99 Phil. G.M. No. No. 244 Southern Cross Cement Corporation v. 610 SCRA 524 (2010) CIR v. 377-388 (2007) Oceanic Wireless Network. 57 SCRA 523 B. 20. Bank of the Philippine Islands. CTA Case No. Yuseco and CTA. v.. 562 SCRA 511 (2008) Philippine American Life and General Insurance Company v. Cement Manufacturers Association of the Philippines. v. November 24. NIRC Sec... 101976. Effect of MR of Denial of Protest Fishwealth Canning Corporation v. Jr. 3(a). v. Scope of Jurisdiction of CTA/What is Appealable to CTA Sec. Inc. 1125. 3 8. 117 SCRA 804 (1982) CIR v. A.R. Declaratory Relief D. 522 SCRA 144 (2007) E. Agana. v.R. Jan. Act No. Josefina Leal. 163583. Secretary of Finance. 604 3. CIR. Nov. v. al. 100 Phil. 102 Phil. 218 SCRA 203 (1993) Savellano v. 2008. 9282 CIR v. COA.R. 1993. No. 4. al. Revised Rules of the CTA (S. al. et. Aug. 1993. Jan. 2014 Tan Tiong Bio et. 571-582 (2005) C. v. BIR. Act No. 392 SCRA 9 (2002) Asia International Auctioneers. Tax Rulings 2. 22.. Rep. 465 SCRA 532. 5777. CTA. 29. COA. 29. v. 540 SCRA 536 (2007) British American Tobacco v. No. CIR.. No. 7. CIR. 228. CTA. 62 SCRA 689 CIR v. G. as amended by Rep. 22 SCRA 4 (1968) Meralco Securities Corp. 05-11-07-CTA. Inc. Application of 180-day Rule Sec. CTA. 477 SCRA 205. Rule 4 and Sec. 521 SCRA 373. Unfair Competition Ollada v. 102258.R. 210987. G. 3 SCRA 313 . Rule 8. 2000 Rizal Commercial Banking Corp. 4. CIR et. Villa. 76-77 (2005) Secretary of Finance v. 218 SCRA 203 (1993) PNOC v. G.C. 457 SCRA 32. Matters Not Appealable to CTA 1. Savellano.

9282 Commissioner of Customs v. 5777. as amended by Rep. as amended by Rep. 4 SCRA 279 (1962) Pantranco v. Collector. 1125. 474 SCRA 303.. 183868. CIR et. v. APPEAL TO SUPREME COURT Sec. 315 (2005) . What Constitutes Erroneous Payment CIR v. et. al. Court of Appeals. 822 (1958) 1. Inc. Appeal to CTA En Banc Sec. People and BIR. 109 Phil. Marina Sales. PNB. 105 Phil. Act No. No. Appeal to a Division of the CTA Sec. al. Act No. 975 (1960) Basa v... v. G. CIR. 2008 F. CTA Case No. Nov. NIRC Sec. last par. Act No. Inc. 1027 (1960) CIR v. Jan. supra Lascona Land Co. 9282 Commissioner of Customs v. Effect of Appeal to Supreme Court IV. 149 SCRA 351. 284-285 (2009) 2. Collector. 11. as amended by Rep. Inc. 19. Batangas Trans. supra Advertising Associates. 4. Act No. Central Azucarera Don Pedro. REFUND AND/OR TAX CREDIT OF ERRONEOUSLY PAID TAX A. 173176.R. Inc. 613-614 (2010) Judy Anne L. Rep. No. Rep. 635 SCRA 606. 579 SCRA 272. 104 Phil. CIR. Gelmart Industries Philippines. Rep. Inc. 9282 A. Stephen’s ‘Association v. Santos v.. Mode of Appeal B. Act No. Collector of Internal Revenue. 4 Collector v. 1125. 522 SCRA 144 (2007) III. supra CIR v.R. Act No. 49 SCRA 474 CIR v. 1125. Co. 1125. 107 Phil. G. 138 SCRA 34 (1985) Mambulao Lumber Co. 314. as amended by Rep. 11. CTA. v. Union Shipping Corp. 357 (1987) Collector v.. Aug.. 2000 Rizal Commercial Banking Corp. 102 Phil. 26. Republic. Act No. 9282 St. Act No.. 1269 (1959) Roman Catholic Archbishop of Cebu v. CA. Blaquera. 317- 318 (1958) Baguio Country Club v. Period to Appeal Sec. Rep. 2010. 18. 22. 132 SCRA 1 (1984) Republic v. Algue. v. 228.

87 Phil. 3717. 5 B. No. 165-98. CTA Case No. 8 SCRA 443 FNCB Finance v. 229. CIR. v. No. 1998 (check new issuance) Rev. Nov. 22. Mem. 23. Garlitos. v. 1999 G. NIRC H. Utilization of Tax Credit Certificate. 1998 BIR Rul. 13 SCRA 269 (1965) CIR v. Cebu Portland Cement Co. NIRC. CIR. 230. supra E. Mambulao Lumber Co. Forfeiture of Refund or Tax Credit Sec. Mathay. CIR. 16. 204(C). 2006 CIR v. 229. 229. CTA Case No. v. De Aguinaldo v. 89 SCRA 586 F. Collector. v. Exception to Requirement of Filing Administrative Claim Sec. 156 SCRA 535. No. Dec. 192-99. 204(C). 2nd paragraph Pilipinas Shell Petroleum Corp. 529 SCRA 177 (2007) C. CIR. Acosta. July 19. v. Aug. Effect of Supervening Event Sec. NIRC. Central Azucarera Don Pedro. 96 (1950) Andrea Vda. 164-98. NIRC Manila Electric Co. 7107. CIR. last paragraph D. NIRC Sec. 5-2000. Oct. 541 SCRA 316 (2007) Rev. 6 SCRA 858 Domingo v. NIRC Santiago Bermejo v.. July 29. No. CIR. Inc. May 10. No. Nov. 1999 BIR Rul. CTA Case No. 2000 BIR Rul. 10. Payment Under Protest Not Needed Ramie Textiles. 86-98. 27.. CTA Case No. 541 (1987) BPI Securities Corp. proviso. 1993 . Order No. Nov. NIRC Sec. 6. Requirement of Filing Administrative Claim Sec. 23. 6089. 113-99. 2002 A. 204(C). Soriano Corp. 1998 BIR Rul. Oct. Regs. Offsetting Against Deficiency Tax Assessments CIR v. 1998 Republic v. Meaning of Tax Debit Memo Sec. 5351.

188016. Act No. Rep. as amended by Rep. July 7. CIR. 1125. 99 (2007) PLDT v. 529 SCRA 605 (2007) BPI Family Savings Bank v.R. Inc. No. G. 28.. 746 SCRA 41 Winebrenner & Iñigo Insurance Brokers. No. 267 SCRA 313 (1997) Filinvest Development Corporation v. 244 SCRA 332 (1995) AB Leasing and Finance Corporation v. Taxes Not Subject of Set-Off L. 18. 6 BIR Rul. No. 330 SCRA 507 (2000) CIR v. Philex Mining Corp. 9282 . Act No. CA. 776 (2005) Republic v. CA and CIR. Act No.A. Substantiation Requirements for Refund Claims: Withholding Tax Certificates. v.R. Whether Government is Liable for Interest. v. 54 (2005) Banco Filipino Savings and Mortgage Bank v. 535 SCRA 399 (2007) Philam Asset Management. Acesite (Philippines) Hotel Corporation. 405 SCRA 380 (2003) CIR v. 106 Phil. Act No. 519 SCRA 93. 2010 V. Meralco.. Citibank N. Team (Phils. (2). Ltd. G..R. G. Meralco. 2015. 543 SCRA 329 (2008) CIR v. Commissioner of Internal Revenue. 173854. G. 592 SCRA 219 M. 1125. G. al. 542 SCRA 114 (2008) CIR v. CTA (Division and En Banc) Sec. as amended by Rep.R. as amended by Rep. 2015. 359-93. Jan. v. CA. Tokyo Shipping Co. 2009. Inc. 206526.. v.) Energy Corporation (formerly Mirant (Phils. 1993 I. March 16.. CIR. Rep. v. 120324. 1999 Collector v. No. v. CIR. 9282 Sec. No. April 21. Inc. 516 SCRA 93. Jan.R. Solutio Indebiti as Basis of Tax Refund/Credit CIR v. Attorney’s Fees. 14. Act No. supra State Land Investment Corp. v. Act No. 1125. etc. Proper Party to File a Claim for Refund or Tax Credit K.) Energy Corporation. Soriano Corporation. Commissioner. et. CA. 59 (1959) Victorias Milling Co. 748 SCRA 591 Commissioner of Internal Revenue v. 178490. No. 280 SCRA 459 Far East Bank and Trust Co. 477 SCRA 761. Rep. CIR. 102-103 (2007) CIR v. August 26. CIR. Etc. Bank of the Philippine Islands. 7(a)(1). 9282 Sec. 477 SCRA 49. 19 SCRA 430 (1967) J. A. 11. APPEAL IN CASE OF DENIAL OF REFUND/TAX CREDIT CLAIM A. Sweeney. CIR. Far East Bank & Trust Co.

CA.R. CA. G. CIR. Order No. CIR. Supreme Court Sec. 232 (1960) CIR v. TMX Sales. CIR. CA. 59 (1959) Gibbs v. al. v. Inc. NIRC Rev. 15. CTA Case No. 484-486 (2006) VII. 3-2001. Act No. 40-A-2002. 1995 Collector v. Sweeney. 21 SCRA 17 Republic v.. 1-95 Rev. G. 204(C). REQUEST FOR RULING Rev. . NIRC Pantranco v. CIR. 22 SCRA 1058 Basilan Estates.R. 22. Mem. Period to File Protest Sec. 49-2003. 9282 VI. Circular No. 45-99 A. 4. Sept. Oct. 844-846 (2001) CIR v. Inc. 244 SCRA 446 Far East Bank and Trust Company v. 19. NIRC Sec. 228 . et. 1125. 149 SCRA 351 (1987) B.. 363 SCRA 840. 1991 BPI v. NIRC B. PL Management International Philippines. Philippine American Life Insurance Co. Inc. 7 CTA Circular No. 301 SCRA 435 (1999) ACCRA Investments Corp. Circular No. Mem. 15. 107 Phil. STATUTE OF LIMITATIONS A. No. Primetown Property Group. Appeal Procedure Sec. CIR. 107 Phil. Administrative Order No. 4. Blaquera. 83736. 647 SCRA 72 (2011) College of Oral & Dental Surgery v. NIRC Trans-Philippines Investment Corp. Procedure Sec. 2001 Rev. No. 11. 975 Dy Pac & Co. Period to File Refund or Tax Credit Claim Sec. as amended by Rep. 1992 CIR v. 96322. v. Inc. Mem. 229. v. 102 Phil. 912 (1958) CIR v. Aug. May 7. CTA. v. Dec. 20. 531 SCRA 436 (2007) CIR v. Act No. CTA. 106 Phil.. 4889. 488 SCRA 473.. 2002 . Jan. 78 SCRA 442 Commissioner v. 2003 B. Rep. Concepcion.

170574. Regs. No. 109193. Philex Mining Corporation. Cir. Inc. G.R. 10. Jan. G. No. CA. Mem. 182399. 210987. Inc. v. Decc. Inc. v. 6142. Inc. Commissioner of Internal Revenue. NO. cited in Nippon Life Insurance Company of the Phils. No. Ariete. CIR.. 2001 See also more recent issuance/s on the matter VIII. 2000. 2010 CS Garment. July 28. 100 (2005) People v. al.R. No.R. CIR. Reliance on Ruling Issued to Third Party Saniwares v. No.R. 2000. v. G. Weight of BIR Rulings PBCom v.R. CTA Case No. 25. 2016 (Simplification of Processing of Applications for Compromise and Abatement) Rev. 30. 499 SCRA 453 (2006) Philippine Banking Corporation (now Global Business Bank. Regs. 2013 (Abatement) Rev. January 30. Commissioner of Internal Revenue. G. November 24. Regs. 3-2001. 2014 C. 6780). 3. 577 SCRA 366. et. G. No. 102967. CIR. No. 165451. No. 162-163 (2005) Security Bank Corporation v. 718 SCRA 614 Philippine Banking Corporation (Now: Global Business Bank. 20. 2002 E. Jr.R. Jan. 578 (CTA Case No. 2002 and Malayan Zurich Insurance Co.) v. CA. 8 Philippine American Life and General Insurance Company v. Feb. 4-2016. 301 SCRA 152 (1999) PNOC v. Circular No. 7-2013. 2014. 743 SCRA 511 CIR v. Sandiganbayan. Feb. May 10. 1. 8-2013. June 28. v. 4150 (Aug. v. et. 61-2014. G. 246. CTA Case No. 21. 467 SCRA 137. 324 SCRA 237 (2000) CIR v. NIRC D. CIR. Mem. 2014 (Amnesty) LG Electronics Philippines. 1999. Sept. 31.. Jan. Court of Appeals. v. 2009. No. 392 (2009) Bañas. 30-2002 (Compromise) Rev. 6251. Regs. CIR. al. 325 SCRA 259 (2000) Republic v. 302 SCRA 241 (1999). ABATEMENT AND COMPROMISE Rev. 1992) F. 2013 (Abatement) Rev. No. 108576.. Secretary of Finance. CIR. CA. 9-2013. Inc. 2013 (Compromise) Rev. 90. CTA EB No. CTA Case No. 457 SCRA 32. Feb. Authority of Regional Directors to Issue Certain Rulings Rev. 577 SCRA 366 . March 12. Regs. No. May 10. 2014. April 29. CIR. Mem. G. 610 SCRA 464 (2010) CIR v. 7-2015 (Revised Schedule of Compromise Penalties) Rev.R. Non-Retroactivity of Revocation of Rulings or Regulations Sec. Order No. No. 4. AMNESTY.

575 SCRA 467 (2008) REMEDIES OF THE GOVERNMENT I. 24. 36-99. Feb. 170389. 163583. NIRC Sec. 5 and 6. Administrative Summons to Taxpayer Sec. 5(C). G. Selection of Returns for Audit Read MAMALATEO. G. 210987. BIR’s Investigative/Enforcement Authority Rev. 5(B). 20. G. No. Mem. al. PROHIBITION AND MANDAMUS British American Tobacco v. TAX RIGHTS AND REMEDIES 356-380 (2005) II. Camacho. NIRC 3. Aug. BIR. Examination and Audit of Returns A. CERTIORARI. 1999 A. 2010. Surveillance Sec. Conduct Inventory-Taking. G. Statutory Basis 1.. (D). 9 IX. 20. NIRC B. NIRC 2. 2008 Philippine American Life and General Insurance Company v. Secretary of Finance.. See the PEACe Bonds case. et. Oct. 6(C). NIRC 4.R. (C). November 24. DECLARATORY RELIEF.. No. No. al. 6(E). 2008. 6(C). 172457. No. Order No.R. NIRC Republic v. Inc.R. et. 2014 See the Petroleum Dealers case. Dec. 9. Prescribe Zonal Value for Real Properties Sec.R. CJH Development Corporation v. Aquafresh Seafoods. Third-Party Summons Sec. Statutory Basis Secs. 634 SCRA 82 (2010) .

Feb. Where CIR Terminates Taxpayer’s Taxable Period Sec. Mem. BIR’s Power to Make Assessments A. 228. Jan. Accreditation of Tax Agents/Practitioners Sec. CTA. 15. 12-99. 29. 24. 2013 Rev. Circular No. 6(B). Informer’s Reward Sec. Upon Examination of Returns Filed Sec. No. 29. 101976. Regs. 2000 CIR v. Inquire into Bank Deposits of Decedent or Person Applying for Compromise due to Financial Incapacity Sec. Inc. NIRC B. 071-00.R. 164 SCRA 524. 798 (2008) Rev. No. NIRC Sy Po v. Feb. 28. Rule-Making Authority See VII. Regs. 1999 Rev. NIRC D. 6. No. NIRC BIR Rul. No. 6(F). CIR. 10 5. 569 SCRA 788. NIRC E. below. 25. Jan. Nov. G. Dec. 14-2010. 2010 1. 2014 . NIRC Sec. 6(D). COA. 1993 Fitness By Design. No. 18. Nov. Rev. No. Issuance of Pre-Assessment Notice Sec. 3. 2010 III. Regs No. 4-2010. 6(A).R. B. Mem. Sept. 6(C). 1993 Savellano v. Regs. COA. 18-2013. 86-2010. v. NIRC Rev. 2010 Rev. 18. In Case of Failure to Submit Required Reports Sec. 282. After Inventory Taking or Surveillance Sec. No. NIRC 6. 527-528 (1988) C. 102258. 6(G). Cir. Nov. G. 11-2014.

.R. 1326. CTA. Inc. 588 SCRA 27 (2009) CIR v. What Constitutes an Assessment? CIR v. Pascor Realty and Dev. 11 Pilipinas Shell Petroleum Corp. Order No. 2010 1. 454 SCRA 301. 18. No.. 17. 228. 46-2004.R. 2015. 1999 1. 1327 (1959) Adamson v. Court of Appeals. 6. Menguito. G. 749 SCRA 525. supra 2. 172509. 149 SCRA 351 (1987) Basilan Estates.. Estate and Donor’s Tax Returns IV. 309 SCRA 402 (1999) Republic v. 531 Nava v. Assessment Must be Based on Actual Facts Collector v. 541 SCRA 316 (2007) CIR v. Hantex Trading Co. Feb. May 21. G. v. Issuance of Final Assessment Notice Sec. Corp. 2008. CIR. Nos. 136 (2006) Collector v. 7-2010. Capital Gains Tax Returns 2. Enron Subic Power Corp. 2. Commissioner of Internal Revenue. Regs. Mem. 480 SCRA 382. Mem. 2004 Rev. Menguito. 13 SCRA 104 (1965) Barcelon. 4 SCRA 182 (1962) CIR v. Presumption of Correctness of Assessment Sy Po v. CIR. 11-2014. Rev. 120935 and 124557. CIR. Sept. Expanded Withholding Tax Returns 3. Court of Appeals. No. NIRC Rev. Issuance of Tax Verification Notices and Letter Notices Rev. No. v.R. 2014 CIR v. Sept. Inc. 329 (2005) G. Sept. Inc. 105 Phil. Roxas Securities. v. 498 SCRA 126. 25. Reyes. Order No. 3. 396 (2006) CIR v. 4. 12-99. supra 3. 21 SCRA 17 (1967) China Banking Corporation v. CIR. Bautista. Mem. 565 SCRA 461 (2008) F. 16750. Benipayo. 2009. G.. No. Feb. Jan. Collection of Unpaid Taxes . 576 SCRA 212. 218 (2009) Sec. Cir.

R. 1982. Rep. Rep. No. Act No. Act No. Court of Appeals. Levy and Seizure Secs. Act No. Flojo. as amended by Rep. Act No. Cebu Portland Cement Co. Avelino. Nov. L-41919-24. 39-2007. 12 A. 218. Memorandum Order No. G. NIRC CIR v. v. L-46954.. 467 SCRA 137. Act No. Lim Tian Teng Sons & Co. Rafferty. Pascor Realty and Dev. NIRC Sec. No. Jr. 9282 CIR v.R. Garnishment. CA. 224-225 NIRC Sec. 202. G. General Rule Sec. 9282 Rule 10. as amended by Rep. 541 (1987) Churchill and Tait v. 9282 Rev. 1125. Reyes and CTA.M. Criminal Action Sec. Act No. 1125. Exception Sec. 2007 People v. Sandiganbayan. Revised Rules of the CTA (S. 580 (1915) Collector v. 100 Phil. 220. supra Ungab v. Corp. 32 Phil. July 20. Patanao. 205-217. as amended by Rep.. Anti-Injunction Rule 1.C. 327 (1956) 2. Nov. 2005 . NIRC Sec. NIRC Sec. 7(b)(2)(c). Dec. as amended by Rep. 156 SCRA 535. 822 (1957) Collector v. Cusi. 100 Phil. 24. May 30. Distraint. Civil Action Sec. 1980. 1125. 2014 D. 12. Rep. 220. 1125. NIRC Sec. 97 SCRA 877 (1980) Adamson v. 9282 Republic v. 115 SCRA 278 (1982) Lim. 20 SCRA 712 (1967) C. Act No. Sr. 7(b)(1). 190 SCRA 616 Republic v. Court of Appeals. 205. Vasquez. A. 22.. Act No. 16 SCRA 584 (1966) San Juan v. 11. No. 153 (2005) B. Rep. 3 SCRA 92 (1961) Yabes v. 11. 05-11-07-CTA. 197590. supra Bureau of Internal Revenue v.

Dec. v. No. No. 831 (1991) CIR v. April 6. 58 SCRA 170. 1956 BIR Rul. Inc. Javier.) v. 202 SCRA 450. 250-252. 12-99. 205-99. 1999 BIR Rul. 496 SCRA 601. Dec. Republic. No. Inc. Second Division. 453-454 (2006) Connel Bros. 1999 Philippine Refining Company v. 213394. 566 SCRA 57. 610 SCRA 514 (2010) Michel J. 499 SCRA 453 (2006) People v. NIRC Secs. NIRC F. Civil Penalties Sec. and the Commissioner of Internal Revenue. 20. 504 SCRA 528. CIR. 2016 E. Court of Tax Appeals. Japan Air Lines. First Division. 16. G. No. 1995 BIR Rul. NIRC Rev. Republic Cement Corporation. Sandiganbayan. CIR. No. 2001 . 002-95. 13 Pacquiao v. 248. 6. 458 (1991) Insular Lumber Co. Compromise and Abatement Sec. 28. CTA. Jr. Rev. CIR. Imposition of Surcharge. 9 SCRA 735. v. Lhuillier Pawnshop. CIR. 6.R. 501 SCRA 450. Liability of Corporate Officers and Stockholders Proton Pilipinas Corporation v. April 28. No. 178-179 (1974) CIR v. and Compromise Penalty A. 059-01. CIR. (Phil. v. and the Commissioner of Internal Revenue. 219. 90 (2005) BIR Rul. CIR. No. 30-2002. L-7190. 48-99. 199 SCRA 824. 74-75 (2008) CIR v. 62-63 (1983) Antam Pawnshop Corp. Jr. CA. Co. No. 1999 BIR Rul. supra PNOC v. 124 SCRA 46. NIRC Secs. Regs. 546 (2006) V.. Sept. July 22. Court of Appeals. 678 (1996) BPI v. No. 204 (A) and (B). 457 SCRA 32. No. Dec. 2002 Security Bank Corporation v.R. Dec. 2016 Tridharma Marketing Corporation v. Regs. v. 2001 G. 111-99. Lingad. v. Interest. 256 SCRA 667. 740 (1963) Tuason. June 20. CIR. April 13. 215950. 4 & 5. 059-01. 619-620 (2006) Tambunting Pawnshop. 20. Jan. 1999 BIR Rul. G. Nature and Extent of Tax Lien Sec.

459 (1991) Philippine Int’l Fair. 203. CIR. Regs. NIRC Sec. 12-99. Heras. 138 SCRA 629 (1985) Cf: Republic v.. 202 SCRA 450. CIR.. Lianga Bay Logging Co. 12-99. 149 SCRA 351 (1987) Barcelon. 14 B. Period to Assess Sections 203. 1966. G.R. 28. 16 SCRA 277 (1966) iv. 28. v. Ltd. 1999 Rev. 105 Phil. L-20601. v. 223. Mem. No. No. 32 SCRA 507. 249. Feb. Inc. NIRC i. Regs. L-19127. Effect of Filing an Amended Return CIR v.. Japan Air Lines. Inc. Extraordinary Prescription . Statute of Limitations A. 2007. 21 SCRA 17 (1967) Republic v. Aug. 28. 92-93 (1991) CIR v. 6. Rev. 162155.. Sept. 6. Order No. No. Inc. 513-514 (1970) C. 193 SCRA 86. Nov. Rev. 531 SCRA 436 (2007) v. Cebu Portland Cement Company. 14 SCRA 52. 222. Sept. Roxas Securities.. CIR. 5. Court of Appeals. 136 (2006) CIR v. Inc. Interest Sec. Bautista. Effect of Filing a Wrong Return CIR v. Phoenix Assurance Co. Primetown Property Group. v. CTA. v. Collector. 1989 CIR v. 4 SCRA 774 (1962) VI. 1965. Inc. 1-90. 58-59 (1965) iii. Inc. Ordinary Prescription Sec. May 20. 498 SCRA 126. When is an Assessment Deemed Made? Basilan Estates. 1326.. How Prescriptive Period Counted CIR v. NIRC vi. supra Butuan Sawmill. 6. Compromise Penalty Sec. Inc. 1999 Cagayan Electric v. 1327 (1959) ii.

NIRC Butuan Sawmill. 198677. 20-90 Rev. No. 2011 CIR v.. Order No. May 13. Dec. v. G.. Delegation Authority Order No. 1066 (1959) CIR v. 17. 223. v. 212825. 2010. 101 Phil. Suspension of Prescriptive Period Afisco Insurance Corporation v. 19-20 (1999) Commissioner of Internal Revenue v BASF Coatings + Inks Phils. Engineering Equipment & Supply Co. 2004 Siao Tiao Hong v. Ltd. 178087. Ker & Co. Inc. Inc. 7038. Ayala Hotels. 303 SCRA 614 (1999) Philippine Journalists. Waiver of Prescriptive Period Sec. 105 Phil. Nov. Republic. 26. 2010 c. BF Goodrich Phil. 18 SCRA 208 (1966) Republic v. Sept. v. G. Hambrecht and Quist Philippines. Mem. 169 (1992) Pilipinas Shell Petroleum Corp. Nov. Period to Collect Secs. v.R. 51 (1959) Collector v. 303 SCRA 546 (1999) CIR v. 132 SCRA 1 Palanca v. 2010 RCBC v. Clement and Hooker. 170257. May 5. et. NIRC Rev. SP No. Inc. 203. and CTA. Ablaza. No. 2015 Avon Products Mfg. Inc v. 22 SCRA 1356 (1968) CIR v. 474 SCRA 147 (2005) b. Kudos Metal Corporation. No. 70025. CTA. CIR. 108 Phil. CA-G. Acebedo. No. CIR. 2014. Inc.. Tulio. 16 SCRA 277 (1966) CIR v. Hizon. 320 SCRA 574 (1999) Collector v.R. 847 (1962) Aznar v. CIR. G. 7. Wyeth Suaco Laboratories.R. 743 SCRA 113 B. 635 SCRA 162. Inc. 222.R. 15 a. 169225. 131 (1991) . 222(a). False/Fraudulent Return or No Return Sec. v. CIR. Next Mobile. G.. 447 SCRA 214 (2004) CIR v. 213 SCRA 164. No. CIR. 7. Inc. CIR. 202 SCRA 125. 170-172 (2010) Republic v.. 302 SCRA 1. Court of Appeals. 222 (b). 4 SCRA 263 (1962) Republic v..R. al.. FMF Development Corporation. Inc. Inc. CA.. 4 SCRA 842. 58 SCRA 519 (1974) CIR v. CTA. 541 SCRA 316 (2007) CIR v. De los Angeles and CTA. April 19. NIRC CIR v. 1105 (1960) Mambulao Lumber Co. CTA Case No.. G. CIR. 05-01 Republic v.R. 64 SCRA 590 Taligaman Lumber Co. 556 SCRA 698 (2008) CIR v.

Inc. Gonda. 104 Phil. 438-450 (2006) PNOC v. Court of Appeals. 109193.E. 583 SCRA 168. No. CIR. CA. 1968) Cordero v. 318 SCRA 386 (1999) B. 473 SCRA 205 (2005) Bank of the Phil. 281. al. 547 SCRA 389 (2008) CIR v. 2000 M. Period to Prosecute Violations of NIRC Sec. 488 SCRA 538. (Nov.. et. 548 SCRA 105. 1. 112-116 (2008) CIR v. 195- 196 (2009) Republic v. 457 SCRA 32. Inc. Trustworthy Pawnshop. CIR. 406 SCRA 178 (2003) . v. BIR’s Rule-Making Authority Sec. Islands v. 819 (1958) CIR v. 29. 506 SCRA 427. 480 SCRA 382 (2006) C. Michael J. Islands v. 110 (2005) C. Philippine Global Communications. CA. CIR. et. Must be Consistent with Statute Fort Bonifacio Development Corporation v. 7. al. NIRC Lim v. 190 SCRA 616 (1990) VII. Lhuillier Pawnshop. 18 SCRA 331 Bank of the Phil. 4. 496 SCRA 176 CIR v.. Suyoc Consolidated Mining Company. CIR.R. Effect of Absence of IRR CIR v. Fortune Tobacco Corp. 544 (2006) CIR v. Bicolandia Drug Corporation. Holding Corporation v.. Consolidated Mining Co. Reyes.. NIRC Sec. Feb. Requirement of Publication CIR v. 559 SCRA 160 (2008) Atlas Consolidated Mining & Development Corp. Court of Appeals. 16 Collector v.. NIRC A. G..