Taxpayers Remedies

Question 1

Request for reconsideration-

Answer 1

a plea for the re- evaluation of an assessment on the basis of existing records without need of additional evidence . It may involve a question of fact or law or both.

Question 2

Request for reinvestigation-

Answer 2

Request for reinvestigation- a plea for reinvestigation of an assessment on the basis of newly-discovered or additional evidence that a taxpayer intends to present in the reinvestigation. It may also involve question of fact or law or both.

Question 3

When is pan notrequired?

Answer 3

When the finding for the deficiency tax is
the result of mathematical error in the
computation of the tax as appearing on
the face of the return; or
b. When a discrepancy has been
determined between the tax withheld
and the amount actually remitted by
the withholding agent; or
c. When a taxpayer who opted to claim a
refund or tax credit of excess
creditable withholding tax for a taxable period was determined to have carried over and automatically applied the same amount claimed against the estimated tax liabilities for the taxable quarter or quarters of the succeeding taxable year; or
d. When the excise tax due on excisable
articles has not been paid; or e. When an article locally purchased or
imported by an exempt person, such as,
but not limited to, vehicles, capital
equipment, machineries, and spare
parts, has been sold, traded or
transferred to non-exempt persons.

Question 4

Statutory Requirements for Refund Claims

Answer 4

a. Written claim for refund or tax credit filed by the taxpayer with the Commissioner

b. Categorical demand for reimbursement

c. Claim for refund or tax credit must be filed or the suit proceeding thereof must be commenced in court within two (2) years from date of payment of tax or penalty regardless of any supervening event

Question 5

When may the Government de compelled to pay interest on taxes refunded to the taxpayer ?

Answer 5

1. The Commissioner acted with patent arbitrariness
2. In case of Income Tax withheld on the wages of employees.

Question 6

Requirements for Appeal in Disputed Assessment

Answer 6

a. Tax assessed has not been paid; b. Taxpayer has ‘ filed with the Commissioner of Internal Revenue a
petition for the reconsideration or cancellation of the assessment; c. Final decision or ruling has been
rendered on such petition; d. Suit or proceeding in the CTA is made within 30 days from receipt of the
decision