Taxation _II. National Taxation _D. Tax Remedies Under the National Internal Revenue

Question 1

TAXATION LAW
II. National Taxation

D. Tax Remedies Under the National Internal Revenue

1. Assessment of Internal Revenue Taxes
   a) Procedural Due Process in Tax Assessments
   b) Requisites of a Valid Assessment
   c) Tax Delinquency vs. Tax Deficiency

Question 2

TAXATION LAW
II. National Taxation

D. Tax Remedies Under the National Internal Revenue

1. Assessment of Internal Revenue Taxes

d) Prescriptive Period for Assessment
(1) False Returns vs. Fraudulent Returns vs. Non-Filing of Returns
(2) Suspension of the Running of Statute of Limitations

Question 3

TAXATION LAW
II. National Taxation

D. Tax Remedies Under the National Internal Revenue

2. Taxpayer’s Remedies
   a) Protesting an Assessment
   (1) Period to File Protest
   (2) Submission of Supporting Documents
   (3) Effect of Failure to File Protest
   (4) Action of the Commissioner on the Protest Filed

Question 4

TAXATION LAW
II. National Taxation

D. Tax Remedies Under the National Internal Revenue

2. Taxpayer’s Remedies

b) Compromise and Abatement of Taxes
c) Recovery of Tax Erroneously or Illegally Collected

Question 5

TAXATION LAW
II. National Taxation

D. Tax Remedies Under the National Internal Revenue

3. Government Remedies for Collection of Delinquent Taxes
   a) Requisites
   b) Prescriptive Periods

Question 6

TAXATION LAW
II. National Taxation

D. Tax Remedies Under the National Internal Revenue

4. Civil Penalties

a) Delinquency Interest and Deficiency Interest
b) Surcharge
c) Compromise Penalty