Tax Law K. Tax Remedies Flashcards
K. Tax Remedies
1. Government
a. Assessment of Internal Revenue Taxes
i. Requisites of a Valid Assessment
K. Tax Remedies
1. Government
a. Assessment of Internal Revenue Taxes
ii. False Returns, Fraudulent Returns, Non-Filing of Returns
K. Tax Remedies
1. Government
b. Collection of Delinquent Taxes
i. Requisites
K. Tax Remedies
1. Government
b. Collection of Delinquent Taxes
ii. Civil action for Collection
iii. Criminal action for Collection
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
K. Tax Remedies
- Taxpayer’s Remedies
a. Administrative
b. Judicial - Civil Penalties
a. Tax Delinquency, Tax Deficiency
b. Surcharge - Compromise Penalty
K. Tax Remedies
- Taxpayer’s Remedies
c. Compromise and Abatement of Taxes
K. Tax Remedies
- Taxpayer’s Remedies
d. Refund of Tax Erroneously or Illegally Collected – R.A. No. 8424, sec. 229
K. Tax Remedies
- Civil Penalties
a. Tax Delinquency, Tax Deficiency
K. Tax Remedies
- Civil Penalties
b. Surcharge
K. Tax Remedies
- Compromise Penalty