Statement 1: The assessment period of an individual income tax return filed on April 20 starts
on April 15. 

 Statement 2: The remedy of tax lien available to the government is enforced upon a property
regardless of the owner.

FALSE; TRUE

Statement 1: The levy of real property as payment of taxes is performed by the executive
branch of the government. 

 Statement 2: Collection of taxes may be made by summary proceedings.

TRUE; TRUE

Statement 1: Levy is a legislative act which determines the imposition of taxes. 

 Statement 2: The collection of taxes is not performed by the legislative body of the government.
TRUE; TRUE

Statement 1: The assessment period is 10 years from the filing of the return or from the last day
required by law to file the return if the return was filed before such last day if there is a
fraudulent return. 
 Statement 2: The judicial remedies available to the taxpayer are coursed through the courts.

FALSE; TRUE

Statement 1: When the taxpayer is in a foreign country, the running of prescriptive period to
asses is ended, and the government can proceed to collection. 

 Statement 2: The decision of the Regional Trial Court over tax cases is appealable to the Court
of Appeal.
FALSE; FALSE

Statement 1: There is no actual taking of property in actual distraint of property. 

 Statement 2: The distraint of personal property is enforced upon the possessor of property
regardless of the owner.
FALSE; FALSE

Statement 1: If the taxpayer is prohibited from making an assessment , the running of the
prescriptive period to assess is suspended. 

 Statement 2: Collection of taxes should be made within 5 years from the date of assessment.

FALSE; TRUE

Statement 1: The remedy of claim for refund is available to the taxpayer when there is
underpayment of taxes. 
 Statement 2: The decision of the Court of Tax Appeals is appealable to the Supreme Court.
FALSE; TRUE

Statement 1: Collection of taxes may be made without assessment by judicial proceedings. 

 Statement 2: The assessment period for collection of taxes may be extended as long as the
agreement is entered into before the expiration of the period.

TRUE; TRUE

Statement 1: If the Bureau of Internal Revenue issues a notice of assessment to the taxpayer,
the assessment may be appealed to the Court of Tax Appeals. 

 Statement 2: If the assessment period has expired, the Bureau of Internal Revenue can still
proceed to collection as long as it is done by judicial proceedings and within 5 years from the
date of filing the return or from the last day required by law to file the return if it is filed before
such last day.
TRUE; FALSE

Statement 1: Levy of real property is a legislative act which determines the imposition of taxes. 

 Statement 2: Actual distraint and constructive distraint are summary and judicial remedies for
collection of taxes.

FALSE; FALSE

 
  Statement 1: In the case of levy on real property, the taxpayer has a right to redeem the
property from the government and not from the buyer at the public auction sale. 

 Statement 2: The decision of the Court of Tax Appeals is appealable to the Supreme Court.  

FALSE; TRUE 

Statement 1: Tax cases may be filed directly to the Court of Tax Appeals. 

 Statement 2: Collection of taxes should be made within 5 years from the date of assessment.

TRUE; TRUE

Statement 1: The distraint of personal property as payment of taxes is performed by the

executive branch of the government. 

 Statement 2: Civil tax cases with final judgment can no longer be compromised.
TRUE; TRUE

  Statement 1: Collection of taxes may be made without assessment by summary or judicial

proceedings. 

 Statement 2: If the assessment period has expired, the Bureau of Internal Revenue can still
proceed to collection as long as it is done by judicial proceedings and within 3 years from the
date of filing the return or from the last day required by law to file the return if it is filed before
such last day.  

FALSE; false

Statement 1: When the taxpayer is in a foreign country, the running of prescriptive period to
asses is suspended, and the government can proceed to collection. 

 Statement 2: The decision of the Regional Trial Court over tax cases is appealable to the Court
of Tax Appeals.

FALSE; TRUE
 

Statement 1: The assessment period is 10 years from the filing of the return or from the last day
required by law to file the return if the return was filed before such last day if there is a
fraudulent return. 

 Statement 2: Actual distraint may be availed of only if the taxpayer is delinquent.

FALSE; TRUE

Statement 1: If the Bureau of Internal Revenue issues a notice of assessment to the taxpayer,
the assessment may be appealed to the Court of Tax Appeals. 

 Statement 2: If the assessment period has expired, the Bureau of Internal Revenue can still
proceed to collection as long as it is done by judicial proceedings and within 5 years from the
date of filing the return or from the last day required by law to file the return if it is filed before
such last day.

TRUE; FALSE

Statement 1: The assessment period of an individual income tax return filed on April 20 starts
on April 20. 

 Statement 2: The Bureau of Internal Revenue may issue a tax credit certificate if there is
overpayment of taxes by the taxpayer.
TRUE; TRUE

Statement 1: There is no actual taking of property in constructive distraint of property. 

 Statement 2: Criminal tax fraud cases cannot be compromised even if it is not yet filed in court.
TRUE; TRUE

Statement 1: The remedy of claim for refund is available to the taxpayer when there is overpayment of
taxes.

Statement 2: The taxpayer has 30 days from the date the assessment became final within which to file a
protest of assessment.

TRUE; FALSE

Statement 1: If the taxpayer is prohibited from making an assessment , the running of the prescriptive
period to assess is suspended.

Statement 2: The proceedings on the protest in the Bureau of Internal Revenue is an administrative
proceedings.

FALSE; TRUE

Statement 1: Civil tax cases being disputed before the court may be compromised.

Statement 2: If the assessment period has expired, the Bureau of Internal Revenue can still proceed to
collection as long as it is done by judicial proceedings and within 5 years from the date of filing the
return or from the last day required by law to file the return if it is filed before such last day.

FALSE; TRUE

Statement 1: An assessment shall become final if relevant supporting documents were not presented to
the Bureau of Internal Revenue within sixty days from date of denial of protest on the assessment.

Statement 2: The distraint of personal property is enforced upon the possessor of property regardless
of the owner.

TRUE; FALSE

Statement 1: Collection of taxes may be made without assessment by summary or judicial proceedings.

Statement 2: The last day to appeal to the Court of Tax Appeals is May 2, 2020 if the date the
assessment was received by the taxpayer is April 2, 2020.
FALSE; FALSE

Statement 1: The taxpayer shall respond to a pre-assessment notice, and if he fails to respond, an
assessment becomes final and executor.

Statement 2: The remedy of tax lien available to the government is enforced upon a property regardless
of the owner.

Statement 1: The assessment period is 10 years from the filing of the return or from the last day
required by law to file the return if the return was filed before such last day if there is a fraudulent
return.

Statement 2: The justices of CTA-division are also members of the CTA-en banc.

FALSE; TRUE

Statement 1: The claim for refund is directly with the Court of Tax Appeals if the amount involved is
P1,000,000 or more.

Statement 2: The decision of the Regional Trial Court over tax cases is appealable to the Court of
Appeals.

FALSE; FALSE

Statement 1: The distraint of personal property as payment of taxes is performed by the executive
branch of the government.

Statement 2: The Court of Tax Appeals is both a judicial body and a quasi-judicial body.

Statement 1: Levy of real property is a legislative act which determines the imposition of taxes.

Statement 2: A pre-assessment notice shall be required before an assessment may be made.