Tax Law K. Tax Remedies

Question 1

K. Tax Remedies
1. Government
a. Assessment of Internal Revenue Taxes

i. Requisites of a Valid Assessment

Answer 1

see PreweeK

Question 1

K. Tax Remedies
1. Government
a. Assessment of Internal Revenue Taxes

ii. False Returns, Fraudulent Returns, Non-Filing of Returns

Answer 1

see PreweeK

Question 2

K. Tax Remedies
1. Government

b. Collection of Delinquent Taxes
i. Requisites

Answer 2

see PreweeK

Question 3

K. Tax Remedies
1. Government

b. Collection of Delinquent Taxes

ii. Civil action for Collection
iii. Criminal action for Collection

Question 4

K. Tax Remedies
1. Government

b. Collection of Delinquent Taxes

iv. Injunction –
R.A. No. 8424, as amended, sec. 218; R.A. No. 9282, as amended, sec. 11

Question 5

K. Tax Remedies

2. Taxpayer’s Remedies
   a. Administrative
   b. Judicial
3. Civil Penalties
   a. Tax Delinquency, Tax Deficiency
   b. Surcharge
4. Compromise Penalty

Question 6

K. Tax Remedies

2. Taxpayer’s Remedies

c. Compromise and Abatement of Taxes

Question 7

K. Tax Remedies

2. Taxpayer’s Remedies

d. Refund of Tax Erroneously or Illegally Collected – R.A. No. 8424, sec. 229

Question 8

K. Tax Remedies

3. Civil Penalties
   a. Tax Delinquency, Tax Deficiency

Question 9

K. Tax Remedies

3. Civil Penalties

b. Surcharge

Question 10

K. Tax Remedies

4. Compromise Penalty