TRUE OR FALSE

Question 1

Assessment that reached the stage of finality shall be enforced for collection.

Answer 1

True

Question 2

An assessment is always necessary for collection of unpaid taxes.

Answer 2

False

Question 3

Once the assessment becomes final and executory, the government cannot be enjoined from collecting the same. No court is authorized to suspend the collection of taxes for whatever reasons.

Answer 3

False

Question 4

Payment under protest may be recovered by the taxpayer.

Answer 4

True

Question 5

The CIR may not act on the protest within 180 days.

Answer 5

True

Question 6

A judicial appeal to the CTA is called a petition for review on certiorari.

Answer 6

True

Question 7

The failure of the taxpayer to state the facts and the legal basis in support of his protest on a tax issue shall make the assessment on such contested issue final, executor, and demandable.

Answer 7

True

Question 8

The collection of tax is enforceable once an assessment achieves administrative finality.

Answer 8

True

Question 9

The final notice before a seizure letter must be issued before the warrant of distraint or levy.

Answer 9

True

Question 10

The remedies of the taxpayer for a judicial appeal or administrative appeal after the 180-day period are mutually exclusive.

Answer 10

True

Question 11

In general, the conduct of the audit
investigation of the taxpayer shall not run
over

Answer 11

120 days

Question 12

An assessment made without the benefit of
a complete or partial audit

Answer 12

Jeopardy
assessment