NDU Taxation Law II

SY 2022-2023 W 05:30 PM - 08:30 PM

Announcement Sittie Nadia Karim • 9:35 AM (Edited 9:36 AM)

Hi Class. Free cut today.

Please include in your study for finals the following.

Concepts on collection and those in the below have already been incorporated in our discussions albeit ot as detailed- or as
highlighted.

Additionally, Last meeting I said Notice of Informal Conference happens after the audit. To correct, the term now used is Notice
of Discrepancy, as under RR 22-2020, but substantially, the process remains to be the same as discussed in class. Change is on
what it is formally called. Please be guided. Good luck!

I. Taxpayer’s remedies

a) Protesting an assessment Section 228

b) Compromise and abatement of taxes Section 7, 56, 93, 104, 204, 230, and 231

c) Recovery of tax erroneously or illegally collected

1. Grounds, requisites, and period for filing a claim for refund or issuance of a tax credit certificate

- RR 89-2017, 17-2018, and 21-2018

2. Proper party to file claim for refund or tax credit

Cases:

- G.R. No. 198076, Taganito Mining vs. CIR, November 19, 2014

d) Responsibilities of Public Officers Section 269 - 273