UNIVERSITY OF SOUTHERN PHILIPPINES – FOUNDATION

MIDTERMS EXAM
TAXATION 2 SYLLABUS
SUMMER 2018
Prof. Atty. Tani Angub, CPA

PART III

A. TAX REMEDIES
a. Powers and Duties of BIR
b. Powers of the Commissioner of Internal Revenue
c. Non-delegable powers of the CIR
d. Agents and deputies for collection of national internal revenue taxes
e. Remedies of Government
i. Administrative Remedies
1. Power to Assess
a. Presumption of Correctness
b. Basis of Assessment
c. Requisites of a valid assessment
d. Self-assessing tax vs. tax which requires assessment to
establish liability
e. Assessment Process
i. Best Evidence Obtainable
ii. Networth method of investigation
iii. Administrative Due Process
iv. Principle of Estoppel
v. Cases where no PAN is required
vi. Tax Amnesty
vii. Jeopardy Assessment
2. Power to Collect
a. Delinquency tax vs. Deficiency tax
b. Remedies to collect tax
i. Tax lien
ii. Distraint, levy or garnishment
iii. Sale of property
iv. Forfeiture
v. Compromise and abatement
vi. Penalties and fines
1. Civil Penalties
vii. Suspension of business operations
ii. Judicial Remedies
1. Civil Action
2. Criminal Action
a. Important Principles on criminal actions
f. Remedies of Taxpayer
i. Administrative Remedies
1. Before Payment
 a. FAN – Protest in the form of request for reconsideration or
request for reinvestigation
2. After Payment
a. Claim for refund or tax credit (carry-over)
i. Process for claim of refund
ii. Tax credit vs. Tax deduction
ii. Judicial Remedy – Appeal to the CTA
iii. Prescriptive Period for assessment and Waiver of the defense of prescription
iv. Prescriptive Period for collection of assessed tax
1. Exceptions

Cases:
1. Silkair (Singapore ) Pte. Ltd. Vs. CIR GR No. 173594, February 6, 2008
2. CIR vs. Aichi Forging Company GR No. 184823, October 6, 2010
3. CIR vs. San Roque Power Corporation GR No. 187485, 196113,197156, February 12,
2013
4. CIR vs. Metro Star Superama GR No. 185371, December 8, 2010
5. CIR vs. Raul Gonzales GR No. 177279, October 13, 2010
6. CIR vs. PERF Realty Corporation (GR No. 163345, July 4, 2008
7. CIR vs. Primetown Property GR No. 162155, August 28, 2007

B. TARIFF AND CUSTOMS CODE

a. Customs duties
b. Special Customs duties
c. When importation begins and ends
d. Prohibited importations and conditionally-free importation
e. Smuggling
f. Remedies of the Government
i. Administrative
1. Exclusive jurisdiction in seizure and forfeiture proceedings
ii. Judicial
g. Remedies of the Taxpayer
i. Protest
ii. Abandonment
iii. Abatement and Refund

Cases:
1. Commissioner of Customs vs. Marina Sales GR No. 183868, November 22, 2010
2. Commissioner of Customs vs. AGFHA Incorporated GR No. 187425, March 28, 2011
3. Chevron Philippines vs. Commissioner of Customs GR No. 178759, August 11, 2008