Remedy

-means of enforcing a right

-preventing or redressing a wrong

Tax Remedy

- process or procedure available to and employed by the

1.STATE, to assess and collect taxes, or

2.TAXPAYER, to contest and refused to pay the tax due on a disputed assessment

REMEDIES OF THE GOVT

a. Administrative remedies of the govt

- to make deficiency assessment taxes withn 3 years or 10 years as the case may be
- to enforce deficiency taxes and collection of taxes within 5 years thru
- compromise, abatement or cancellation of taxes
- suspension of business operations
 distraint of personal property
 levy of real property
 enforcement of tax liens
 pursuit of judicial
 enforcement of forfeiture of property
 enforcement of statutory penal

b Judicial remedies of government

- to file a civil action

- to file a criminal action

SUMMARY OF THE REMEDY OF A TAXPAYER

A. Administrative remedy of a taxpayer

o to protest against assessment
o to compromise
o to redeem property after sales at public auction
o to file a claim for tax refund or credit
B. Judicial
o protest letter
o compromise

2 Judicial remedies of a taxpayer

 to file ordinary civil action

 to file petition before the CTA for refunds and protest of deficiency tax and assessment
Assessment

-notice to the ___ the amount in the __ therein is due and demand on payment

-determining amounts due from a person obliged to pay

-due from a person oblige to pay taxes

-determination of tax under NIRC

4 Kinds of Assessment

1.Self-assessment taxpayer he or she do assessment, must be under oath

2.Deficiency assessment -if after the conduct an audit or investigation of the tax return filed by the tax
payer BIR thru its authorized rev officer finds that under declared income or overdeduction or did not
file income tax return

3.Jeopardy assessment – a bir or authorized repres of bir, no benefit of complete or partial audit

Example: nanghihingi ng resibo pero di binibigyan, taxpayer intented delays the audit of the CIR

4.Disputed assessment - def assessment made by taxpayer ask for reconsideration or reinvestigation of
the findings of the deficiency assessment rejected by BIR