Professional Documents
Culture Documents
TAX REMEDIES
LECTURE NOTES
1. Which is not a taxpayer’s remedy after paying a tax? b. When he intends to leave the Philippines
a. Claim for Tax credit c. When he removes his property from the Philippines
b. Claim for Tax refund d. When he suddenly transfers the principal office of
c. Motion for reinvestigation the business
d. Criminal action against corrupt revenue officer
12. Taxpayer received assessment from BIR on February 22,
2. Which is not a government remedy in tax collection? 2017. He filed motion for reconsideration on March 22,
a. Inquiry into taxpayer’s bank deposit 2017 which was denied by BIRat the end of same
b. Compromise month. Remedy of taxpayer is?
c. Distraint and Levy a. Appeal to Court of Tax Appeals on or before April 22,
d. Forfeiture 2017
b. Appeal to Court of Tax Appeals Division on or before
3. Preliminary assessment notice is not required in the April 30, 2017
following cases, except: c. Appeal to Court of Tax Appeals on or before April 21,
a. Tax deficiency is due to mathematical error 2017
b. Tax deficiency is due to unpaid VAT d. Appeal to Court of Appeals on or before April 7,
c. Tax deficiency is due to unpaid excise taxes 2017
d. Tax deficiency is due to withholding tax
13. Based on no. 12, But Court of Appeals decided in favor
4. Which is incorrect about assessment? of the taxpayer, Remedy of BIR is: (final decision was
a. It fixes the tax liability of a taxpayer received on July 20, 2017)
b. It is an action to collect a tax a. Appeal to Supreme Court within 15 days from July
c. If not contested within 30 days from receipt it 20, 2017
becomes final and executory b. Appeal to Court of Tax Appeals-En Banc within 15
d. It is void if done beyond the prescriptive period days from July 20, 2017
c. Appeal to Court of Tax Appeals-En Banc within 30
5. Nelson filed his ITR for 2018 on October 15, 2019. The days from July 20, 2017
last day for BIR to assess is on? d. None since government cannot appeal if lost in Tax
a. October 15, 2029 c. April 15, 2022 cases
b. October 15, 2022 d. October 14, 2022
14. Based on no. 12, Court of Tax Appeals-En Banc decided
6. Donor’s tax return for a donation made on January 15, in favor of BIR. Remedy is: (final decision was received
2018 was filed on January 31, 2018. Last day for BIR to by both parties on November 17, 2017)
assess is on? a. BIR to appeal to Supreme Court within 15 days from
a. February 28, 2021 c. February 14, 2021 November 15, 2010
b. January 31, 2021 d. January 15, 2021 b. Taxpayer to appeal to Supreme Court within 15
days from November 17, 2017
7. Based on no. 6, but assume the return filed was c. Taxpayer to appeal to Supreme Court within 30
fraudulent and was discovered on March 31, 2018. The days from November 17, 2017
last day for BIR to assess is on? d. Taxpayer to appeal to Court of Appeals within 30
a. February 28, 2028 c. February 14, 2028 days from November 17, 2017
b. January 31, 2028 d. March 31, 2028
15. Based on no. 12, but the assessment became final and
8. Piolo paid his income tax liability for 2016 on January executory. The last day for BIR to collect is on:
15, 2017. It was found out later on June 30, 2017 that a. March 22, 2022 c. February 22, 2022
he overpaid by more than P100,000. The last day to file b. March 22, 2027 d. April 22, 2022
a claim for tax refund is?
a. June 15, 2020 c. June 30, 2019 16. Which statement is incorrect?
b. January 15, 2019 d. June 30, 2020 a. Taxes can be compromised due to financial
incapacity of the taxpayer
9. Assuming his claim for tax refund was denied and the b. Taxes can be compromised if doubt exists on the
denial was received on April 30, 2020. The proper amount due
remedy available to the taxpayer is? c. Taxes can be abated if they appear to be unjust or
a. Appeal to Court of Tax Appeals on or before May 15, excessive
2020 d. Taxes can be abated if doubt exists on the collectible
b. Appeal to Court of Tax Appeals on or before May 20, amount
2020
c. File a motion for reconsideration on or before May 17. Miramar’s income tax for 2016 was P75, 000, as shown
30, 2020 in her income tax return (ITR). She filed her return only
d. No more remedy since the 2 year period already on July 15, 2018 and paid the total amount upon filing
expired the return. The total amount payable excluding
compromise penalty is:
10. Who is not an agent of the BIR Commissioner in a. P113, 750 c. P98, 750
collecting taxes? b. P112, 500 d. P97, 500
a. The commissioner of Customs and his subordinates
for internal revenue taxed on imported goods. 18. Taxpayer was assessed deficiency income tax of P200,
b. The head of the appropriate government office and 000 payable on or before June 15, 2017. Within the
his subordinate for collection of energy tax. period however, he was only able to pay P100, 000 and
c. Banks duly accredited by the BIR for receipt of the balance only on August 30, 2017. The total tax due
internal revenue taxes. that he is liable excluding compromise penalty:
d. Municipal/City mayors for collection of local taxes. a. P129, 155 c. P258, 333.33
b. P125, 000 d. P 250, 000
11. BIR Commissioner can terminate the taxable year in the
following cases except: 19. The following are remedies for collection of delinquent
a. When the taxpayer is retiring from business subject taxes, except:
to tax a. Distraint of personal property
22. 1st: Maximum Penalty for tax evasion is P100,000 26. The following are required to register under EPS, except:
2nd: Maximum imprisonment for evasion 4 years. a. Large taxpayers
a. True, True c. False, True b. Listed companies
b. False, False d. True, False c. Taxpayers joining government bids/public auction
d. Those included in the top 100 taxpayers