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ASSESSMENT AND COLLECTION TABLE

NIRC Local Government Taxation Real Property Tax Tariff and Customs Code
Definition Sec. 228 NIRC. A written
notice AND demand (CIR vs.
Pascor), it must comply with
due process by including the
following: 1. Law, 2. Facts
upon which the demand was
based, 3. Proof of receipt by
TP. (BIR must prove all of the
above.)
Sec. 195 LGC
It must specify such local tax,
fee or charge subject to the
assessment.
Sec. 199(f) Act or process of
determining the value of real
property, including listing and
appraisal of:
Kinds of Property,
Assessed value,
Market value,
Level of assessment,
Actual use.
(MERALCO vs. Province of
Laguna)
No clear definition in TCC.
Philippine Petroleum vs.
Commissioner of Customs
define it as liquidation of
the following:
Final computation of the
duties imposed on imports,
Official reports as source of
quantity/quality/value,
Rates as indicated by the
Collector.
Prescriptive
Periods
Sec. 203 and 222
No false/fraudulent return 3
years
False/fraudulent/failure to file
return (FFF) 10 years

Substantially amended return
3 years from amendment
Amended return, not
substantially amended 3
years from date of original
filing (Phoenix Assurance vs.
CIR)
Sec. 194 LGC 5year/10-year
periods, 10-year period if
fraud is employed
Sec. 219 3-year period -
general assessment or real
properties
Sec. 22. Prescriptible: 10-year
period prior to present tax
period can be assessed.
Beyond the 10-year period,
period to assess prescribes.
Sedc. 1603, amended by RA
9135. 3 years
Suspension of
prescriptive
period
Sec. 223 (PRAWN)
1. Prohibited from making
assessment
2. Request for
Reinvestigation on ground of
Newly Discovered Evidence
(NDE)
3. Answer to a petition for
(PRO)
1. Prevented legally from
making an assessment
2. Request for reinvestigation
3. Out of the Philippines (TP)
No ground No ground
review in the TA (Fernandes
vs. CIR)
4. Waiver of statute of
limitations (Asked already)
5. No property can be subject
to levy/distraint, no address

Method Sec. 6 NIRC
Net worth method (ex. Via
SALN)
Presumptive gross
sales/receipts method
Cash expenditure method
Best evidence obtainable
(Possible bar q)

Best evidence obtainable is
resorted to when there is :
(FINE)
False report,
Incomplete report,
No report at all, or
Erroneous report
No jurisprudence Reyes vs. Almanzor
CIR

Comparable sales approach
Income approach
Reproduction or replacement
cost method

See RR 03-75
No longer ad valorem as RA
8484 changed it to
transactional valuation.

Transaction value is the price
actually paid or payable on
goods when sold for export to
the Philippines. It is
connected to VAT on
importation (Sec. 107)

2 customs duties that may be
imposed:
1. Specific landed cost
plus excise taxes as
basis
2. Ad valorem duties
transaction value is
the basis
COLLECTION NIRC LGC RPT TCC
Prescriptive
periods
Sec. 203 (This is a disputed
area, further discussed in the
pre-week notes) 5 years
according to BIR, 3 years
according to the academe

Sec. 222 5 years
5/10 years
10-year period if fraud was
employed
Sec. 270
5/10 year periods
10-year period if fraud was
employed
3-year period

10 years in case of FFF

Grounds for
suspension of
prescriptive
period
PRAWN
1. Prohibited from making
assessment
2. Request for
Reinvestigation on ground of
Newly Discovered Evidence
(NDE)
3. Answer to a petition for
review in the TA (Fernandes
vs. CIR)
4. Waiver of statute of
limitations (Asked already)
5. No property can be subject
to levy/distraint, no address

PRO
1. Prevented legally from
making an assessment
2. Request for reinvestigation
3. Out of the Philippines (TP)
PRO
1. Prevented legally from
making an assessment
2. Request for reinvestigation
3. Out of the Philippines (TP)
None
Pending
protest, can
BIR file a
collection
case?
(Possible bar
1)
Yes. (Yabes vs. Flojo)
TPs remedies:
1. Appeal to the CTA
2. File a motion to
dismiss in the court as
the action is
premature there
being a disputed
assessment and since
the issue was
elevated in the CTA
No No No
Can injunction
be had to
restrain
collection?
YES
Sec. 218, or the no-injunction
rule, is just a general rule, as
it does not lie to the CTA due
to the law giving life to the
Justice Vitug said that we
should apply Rule 58 Rules of
Court
Requisites (CSP):
1. Clear and unmistakable
Justice Vitug said that we
should apply Rule 58 Rules of
Court

Commissioner of Customs has
exclusive quasi-judicial
jurisdiction over seizure and
forfeiture cases and in no
case can courts interfere
CTA.

Requisites for availing of
injunction:
1. The collection may
jeopardize the government or
TP
2. TP shall file a bond equal to
the tax or a surety equal to
double the amount of the
unpaid taxes.


right (right in esse)
2. Substantial and material
violation of such right
3. Paramount and urgent
necessity to prevent damage
to parties
under the Doctrine of Primary
Jurisdiction
Administrative Remedies of Government
NIRC LGC RPT TCC
Enforce tax
lien
Yes Yes Yes Yes
Distraint Yes Yes No. Section 254(B) is an
erroneous provision (Justice
Dimaampao)
Yes, called seizure
Levy on Real
Property
Yes Yes Yes No. Enforcement of lien in
TCC is peculiar. Bureau of
Customs may resort to this
following these requisites:
1. The goods or articles
must still be in the custody
of the Bureau of Customs
2. The goods are either
prohibited or irregular, and
are thus subject to seizure.
Notice and
Publication
prior to sale
on public
Sec. 213
Sale by public is a proceeding
in rem!

Sec. 178
It is a proceeding in rem, and
thus personal notice to party
and publication of the sale by
Sec. 260
It is a proceeding in rem, and
thus personal notice to party
and publication of the sale by
Seizure is a remedy. It is not
criminal in nature, and is a
proceeding in rem. The
defense of good faith is not
auction Delinquent TP may prevent
the sale by paying the tax,
thus publication without
personal notice to the TP shall
cause the sale to be invalid.
public auction is required. public auction is required. availing since the action is
filed against the object seized,
not the TP. (CIR vs. M/V
Pascual)
Protest Yes Yes Yes Yes
Period of
rotest
30 days from receipt of
assessment
60 days from receipt of
assessment
There must be PAYMENT
UNDER PROTEST. Payment is
indispensable as local
treasurer may not recognize
the protest. Protest must be
made within 30 days from
payment.
15 days from payment.
Payment of customs duties is
indispensable.
Refund Yes Yes Yes Yes
Prescriptive
Period for
Refund
Within 2 years from payment
(See pre-week notes for
thorough discussion)
2 years from the date of
payment or from the time he
is entitled thereto
2 years from the date of
payment or entitlement.
Sections 1701 to 1708
No prescriptive periods
provided, but there is a 1-year
period for manifest error.

Justice Tinga applied the NCC
on prescriptive periods:
Arts. 1144-1148
1144 -10 years (contract,
obligation, judgment)
1145- 6 years due to quasi-
contracts (possible bar q)
1146 4 years (injury, quasi-
delict)
1147 1 year (forcible entry
and unlawful detainer,
defamation)
1148 5 years (if no period is
provided by law) (possible bar
q)