UNIVERSITY OF SAN JOSE RECOLETOS 3059 _ TAXATION 3

TAXATION REMEDIES

TAX REMEDIES OF THE GOVERNMENT

REMEDIES OF THE TAXPAYER

OTHER TAXES AND PREFERENTIAL TAXATION

CARUMBA, DELA FUENTE, DELIGERO, ENCONADO, GANTUANGCO, PILO

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Presentation
01 You can enter a subtitle here if you need it

CARUMBA, DELA FUENTE, DELIGERO, ENCONADO, GANTUANGCO, PILO

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Table of contents

01 04 You

02 05 You

03 06

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UNIVERSITY OF SAN JOSE RECOLETOS 3059 _ TAXATION 3

REMEDIES OF THE
GOVERNMENT

R.A 8424, CHAPTER II – CIVIL

REMEDIES FOR COLLECTION
OF TAXES

ASSESSMENT
COLLECTION
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Studies timeline

01

Course 1
Venus is the second planet
from the Sun
Course 2
Jupiter is the biggest planet in
the Solar System

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Mobile web
You can replace the image on the screen with
your own work. Just right-click on it and select
“Replace image”

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 UNIVERSITY OF SAN JOSE RECOLETOS 3059 _ TAXATION 3

LEGAL BASIS OF THE TAX REMEDIES

NATIONAL INTERNAL REVENUE CODE OF 1997

As amended by Republic Act (RA) No. 10963 (TRAIN),

RA 11256, RA 11346, RA 11467 and RA 11534

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UNIVERSITY OF SAN JOSE RECOLETOS 3059 _ TAXATION 3

Our tax law also provides

that once a tax return is filed,
it cannot be withdrawn. LEGAL BASIS OF THE TAX REMEDIES
Nonetheless, taxpayers are NATIONAL INTERNAL REVENUE CODE OF 1997
allowed to modify, change or
amend the return within three As amended by Republic Act (RA) No. 10963 (TRAIN), RA 11256,
years from the date of filing, RA 11346, RA 11467 and RA 11534
provided that the taxpayer
has not received any notice
for audit or investigation of
such return from the BIR.
(SEC. A, NIRC)

CARUMBA, DELA FUENTE, DELIGERO, ENCONADO, GANTUANGCO, PILO

UNIVERSITY OF SAN JOSE RECOLETOS 3059 _ TAXATION 3

Under Tax Code, Section

204 provides that no credit LEGAL BASIS OF THE TAX REMEDIES
or refund of taxes or NATIONAL INTERNAL REVENUE CODE OF 1997
penalties shall be allowed
unless the taxpayer files in As amended by Republic Act (RA) No. 10963 (TRAIN), RA 11256,
writing with the RA 11346, RA 11467 and RA 11534
Commissioner a claim for
credit or refund within two
(2) years after the payment
of the tax.

CARUMBA, DELA FUENTE, DELIGERO, ENCONADO, GANTUANGCO, PILO

UNIVERSITY OF SAN JOSE RECOLETOS 3059 _ TAXATION 3

Without the revenue raised from

taxation, the government cannot
support itself and the public needs.
And so, it is often said that taxes
are the lifeblood of the LEGAL BASIS OF THE TAX REMEDIES
government. This is true not only NATIONAL INTERNAL REVENUE CODE OF 1997
for the national government but
also to the smallest unit of As amended by Republic Act (RA) No. 10963 (TRAIN), RA 11256,
government. Thus, no less than RA 11346, RA 11467 and RA 11534
the constitution grants the LGUs
the power to create their own
sources of revenues. That is
further amplified by the Local
Government Code of 1991
(“LGC”).

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UNIVERSITY OF SAN JOSE RECOLETOS 3059 _ TAXATION 3

The power to decide disputed

assessments, refunds of internal
revenue taxes, fees or other
charges, penalties imposed in LEGAL BASIS OF THE TAX REMEDIES
relation thereto, or other matters NATIONAL INTERNAL REVENUE CODE OF 1997
arising under this Code or other
laws or portions thereof As amended by Republic Act (RA) No. 10963 (TRAIN), RA 11256,
administered by the Bureau of RA 11346, RA 11467 and RA 11534
Internal Revenue is vested in the
Commissioner, subject to the
exclusive appellate jurisdiction of
the Court of Tax Appeals. (NIRC,
1997)

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UNIVERSITY OF SAN JOSE RECOLETOS 3059 _ TAXATION 3

SEC. 4. Power of the

Commissioner to Interpret Tax
Laws and to Decide Tax LEGAL BASIS OF THE TAX REMEDIES
Cases. - The power to interpret NATIONAL INTERNAL REVENUE CODE OF 1997
the provisions of this Code and
other tax laws shall be under As amended by Republic Act (RA) No. 10963 (TRAIN), RA 11256,
the exclusive and original RA 11346, RA 11467 and RA 11534
jurisdiction of the
Commissioner, subject to
review by the Secretary of
Finance.

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UNIVERSITY OF SAN JOSE RECOLETOS 3059 _ TAXATION 3

G.R. No. 120880 June 5, 1997

FERDINAND R. MARCOS II, petitioner,

vs.
COURT OF APPEALS, THE COMMISSIONER
OF THE BUREAU OF INTERNAL REVENUE
and HERMINIA D. DE GUZMAN, respondents.

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UNIVERSITY OF SAN JOSE RECOLETOS 3059 _ TAXATION 3

TAX REMEDIES OF THE GOVERNMENT

REMEDIES OF THE TAXPAYER

Nothing follows.
THANK YOU FOR
LISTENING.

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