Which of the following rules governs the prescription for violation of the Tax Code?
1st rule:Prescription starts from the day the law is violated and if the same is not known, prescription starts from the discovery of the violation.
2nd rule:All violations of any provision of the Tax Code shal...
Which of the following rules governs the prescription for violation of the Tax Code?
1st rule:Prescription starts from the day the law is violated and if the same is not known, prescription
starts from the discovery of the violation.
2nd rule:All violations of any provision of the Tax Code shall prescribe after ten (10) years.
A. First rule is wrong, second rule is correct.
B. Both rules are wrong.
C. First rule is correct, second rule is wrong.
D. Both rules are correct. - answer-C
I. If before the expiration of the time prescribed for the assessment of the tax, both the Commissioner
and the taxpayer have agreed in writing to its assessment after such time, the tax may be assessed
within the period of extension agreed upon.
II. Under the doctrine of equitable recoupment, a liability for tax the collection of which has not
prescribed. Conversely, a liability for tax the collection for which has prescribed may be offset against a
refund of another tax the refund for which has not prescribed. This American jurisprudence can very
well apply in the Philippines.
A. Both statements are wrong
B. The first statement is wrong, but the second statement is correct
C. The first statement is correct, but the second statement is wrong
D. Both statements are correct - answer-C
The following are the requisites for the exercise of the remedy of distraint and levy, except
A. The taxpayer failed to pay the tax at the time required
B. The tax due should be at least P1,000
C. The period to collect the tax has not yet prescribed
D. The taxpayer must be delinquent in the payment tax - answer-B
Which of the following criminal acts arising from violation of the Tax Code is subject to both fine and
imprisonment?
A. Willful attempt to evade or defeat in any manner any tax under the Tax Code and willful failure to pay
a tax, make a return, supply correct and accurate information and remit taxes withheld.
B. Unlawful pursuit of business without paying the privilege tax required for the business.
C. Making false entries, reports or certification.
D. All of the choices are correct - answer-D
Which of the following statements is correct?
, A. Constructive service of the notice shall be considered effected by leaving the same in the premises of
the taxpayer and this fact of constructive service is attested to, witnessed and signed by at least two (2)
revenue officers other than the revenue officer who constructively served the notice.
B. If the notice to the taxpayer is served by registered mail, and no response is received from the
taxpayer within the prescribed period from date of the posting of the notice in the mail, the same shall
be considered actually or constructively received by the taxpayer.
C. If the notice is personally served on the taxpayer or his duly authorized representative who, however,
refused to acknowledge receipt of the notice, the same shall be constructively served on the taxpayer.
D. All of the choices. - answer-D
Joan, a Filipino citizen engaged in the real estate business, filed his 2011 income tax return on March 15,
2012. On December 2012, he left the Philippines as an immigrant to join his family in Canada. After
investigation of said return, the BIR issued a notice of deficiency income tax assessment on April 15,
2014. Joan returned to the Philippines as a balikbayan on December 8, 2014. Finding his name as a
delinquent taxpayer, he filed a protest against the assessment on the ground that he did not receive the
notice of assessment and that the assessment had prescribed.
Will the protest of Joan prosper?
A. No. The assessment has not prescribed because it was issued by the BIR on April 15, 2014, which is
within the reglementary period of 3 years from the time the return should have been filed on April 15,
2012.
B. Yes. In the instant case, the suspension of the running of the prescriptive period applies because the
ass - answer-A
A contract whereby the taxpayer and the government by reciprocal concessions avoid a litigation or put
an end already commenced
A. Compromise
B. Distraint
C. Confiscation
D. Suspension of action - answer-A
Ka Tato owns a parcel of land in San Jose, Batangas declared for real property taxation, as agricultural. In
1990, he used the land for a poultry feed processing plant but continued to declare the property as
agricultural. In March 2011, the local tax assessor discovered Ka Tato's change of use of his land and
informed the local treasurer who demanded payment of deficiency real property taxes from 1990 to
2011. Has the action prescribed?
A. Yes, more than 10 years had lapsed for the period 1990 up to 2000, hence the right to collect the
deficiency taxes has prescribed
B. No, the deficiency taxes may be collected within five years from when they fell due
C. No, the deficiency taxes for the period 1990 up to 2011 may still be collected within 10 years from
March 2011
D. Yes, more than 5 years had lapsed for the collection of the deficiency taxes for the period 1990 up to
2005 - answer-C
No action shall be taken by the BIR on the taxpayer's disputed issues until the taxpayer has paid the
deficiency taxes.
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