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    TAX

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    Anathema Device
    The document discusses various tax remedies under the National Internal Revenue Code of the Philippines, including letters of authority, tax assessments, prescriptive periods, and several court cases related to these topics. It provides details on when letters of authority and tax assessments are required, what information they must contain to be valid, and timelines for assessments under the prescriptive period.

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    TAX

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    Anathema Device
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    The document discusses various tax remedies under the National Internal Revenue Code of the Philippines, including letters of authority, tax assessments, prescriptive periods, and several court cases related to these topics. It provides details on when letters of authority and tax assessments are required, what information they must contain to be valid, and timelines for assessments under the prescriptive period.

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    The document discusses various tax remedies under the National Internal Revenue Code of the Philippines, including letters of authority, tax assessments, prescriptive periods, and several court cases related to these topics. It provides details on when letters of authority and tax assessments are required, what information they must contain to be valid, and timelines for assessments under the prescriptive period.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    20 views3 pages

    TAX

    Uploaded by

    Anathema Device
    The document discusses various tax remedies under the National Internal Revenue Code of the Philippines, including letters of authority, tax assessments, prescriptive periods, and several court cases related to these topics. It provides details on when letters of authority and tax assessments are required, what information they must contain to be valid, and timelines for assessments under the prescriptive period.

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    TAX

    REMEDIES UNDER THE NIRC

    LETTERS OF AUTHORITY
    Does the LOA have statutory basis?
    Prior requirement of a LOA SEC 6(A)
    -Comm may AUTHORIZE REP actually refers to LOA
    SEC 13- DEFINITION USED BY J MENDOZA

    What is a LOA?
    -authority given to the appropriate revenue officer assigned to perform assessment functions. It
    empowers or enables the rev officer to examine the books of account and other accounting
    records of a TP for the purpose of collecting amount of tax.

    Relevance: it commences the audit process and informs the TP that it is under audit for possible
    deficiency tax assessment.

    NO VALID LOA, NO VALID ASSESSMENT-


    SPRING CANNOT RISE BEYOND THE SOURCE XPN IN CIVIL LAW: acquisition by a buyer in good
    faith

    TAX ASSESSMENT
    Is the definition provided in the NIRC?
    If no, what’s your proof? How will you convince me? How were you able to conclude such?

    IS THIS ABOSLUTE TRUE: VALID LOA=VALID ASSESSMENT? NO.


    There must be LOA before assessment. Here LOA only covers 1997; revenue officer must no go
    beyond the authority given. 1998+ assessment violated RM because not covered by the LOA.

    CIR V DLSU
    *If TP argues that LOA is void, automatically all assessment from it is void.
    Proper context: not entirely void.

    Why is “unverified prior years” prohibited? Because ra revenue officer can unduly burden the
    TP by demanding random accounting records from the random unverified years, which may
    include documents from as far back as 10 years in cases of a fraud audit.

    Assessment for 2001-2002 void bec unspecified ON A SEPARATE LOA as required in RM. Taxable
    years should not be random.

    *What if the taxable years are specified but within 1 LOA? Is the TP fully apprised of the taxable
    years?
    Answer with DLSU: Void because not specified on separate LOAs even if taxable years
    are specified. 1 LOA, 1 taxable year. XPN: TP retires…

    CIR V LANCASTER

    Absent any valid cause, LOA here is valid in all respects. Even if 98 and unspecified years.

    MEDICARD

    Deficient tax assessment no letter of authority.


    LOA not required here because none of the books were physically examined. Here no contact
    approach was done.
    SC: Not correct. Req LOA is not dependent upon TP
    But only when TP is being subjected to examination. Methods on how BIR conducts
    examination, there still must be LOA.
    J REYES’S OBITER: Unless undertaken by the CIR himself or herself or duly authorized reps…
    LOA is required only if conducted by other agents not mentioned by law, examiners; those
    delegated by Comm.

    CIR V SONY
    Is the assessment valid?
    No. coverage violated RM 34-90; BUT DID NOT SAY VOID.

    CIR V PASCOR REALTY


    Badges of assessment:
    Assessment must be addressed to the TP
    There must a demand to pay within a prescribed period.!!!

    SMI-ED
    When CTA denied the refund and made the proper amount, that is not an assessment even
    though it might look like one. Just the determination of the proper amounts due from the TP.
    CTA cannot perform BIR assessment power if the BIR fails to do so.
    CTA cannot demand the deficiency, in a case solely for refund. Because CTA does not have
    assessment powers

    FITNESS BY DESIGN
    There must be a demand to pay. If amount is indefinite it is equivalent to not a demand to pay.
    No due date: negates petitioner’s demand for payment. “there must be a demand to pay
    withing a prescribed period-Adamson, Pascor)
    PRESCRIPTIVE PERIOD
    When is the reckoning period?
    GR: Sec 203
    3 years from the date the returned is filed or the deadline date whichever comes later.

    Always the 15th day of the 4th month following the close of the TY, whether fiscal or calendar
    year.
    CD-12 MO. PERIOD THAT ENDS ON DEC 31
    FY ENDS IN ANY MONTH OTHER THAN DECEMBER.

    CIR V TRANSITIONS OPTICAL


    Within the 3 yr period what needs to be issued is the PAN.
    203 “assessment” is the FAN/FLDAN.

    True assessment that requires the


    FAN Formal Letter of Demand Ass Notice
    Facts; law does not require demand to pay for validity. Only FAN requires that.

    CIR V LA FLOR DELA ISABELA

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