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Chapter 2 Tax Administration 5.

_______________________________________
I. DEFINITION OF TERMS 6. _______________________________________
a. Tax Administration 7. _______________________________________
b. Department of Finance e. Functional groups headed by the Deputy Commissioners
c. Jeopardy Assessment 1. _______________________________________
d. Sale/Commercial Invoice 2. _______________________________________
e. Receipt 3. _______________________________________
f. VAT Registered 4. _______________________________________
g. Non-VAT Registered 5. _______________________________________
h. Tax returns 6. _______________________________________
i. Tax remedies f. Powers and Duties of BIR
j. PAN 1. _______________________________________
k. Distraint of Personal Property 2. _______________________________________
l. Levy of Personal Property 3. _______________________________________
m. Injuction 4. _______________________________________
n. Tax lien a. ____________________________________
o. Seizure b._____________________________________
p. Forfeiture c. _____________________________________
q. Compromise g. Powers of the BIR Commissioner
r. Posting of bonds 1. _______________________________________
s. Letter of authority 2. _______________________________________
t. National tax register 3. _______________________________________
u. Civil action 4. _______________________________________
v. Criminal action 5. _______________________________________
w. Surcharges 6. _______________________________________
x. Delinquency 7. _______________________________________
y. Misinterpretation h. Power to obtain information
z. 1. _______________________________________
2. _______________________________________
II. ENUMERATION 3. _______________________________________
a. Tax Administrative Agencies 4. _______________________________________
1. _______________________________________ 5. _______________________________________
2. _______________________________________ j. Power to make assessment (authority to)
3. _______________________________________ 1. _______________________________________
4. _______________________________________ 2. _______________________________________
5. _______________________________________ 3. _______________________________________
b. Other Tax Enforces 4. _______________________________________
1. _______________________________________ 5. _______________________________________
2. _______________________________________ 6. _______________________________________
3. _______________________________________ k. Situations when CIR terminate tax period and demand
4. _______________________________________ for payment
c. Various offices that indirectly provide assistance in the 1. _______________________________________
collection of taxes 2. _______________________________________
1. _______________________________________ 3. _______________________________________
2. _______________________________________ 4. _______________________________________
3. _______________________________________ 5. _______________________________________
4. _______________________________________ l. Authorities to inquire into bank deposit accounts of
5. _______________________________________ 1. _______________________________________
6. _______________________________________ 2. _______________________________________
7. _______________________________________ m. Situation when CIR may compromise, abate, refund or
d. BIR Officers credit payment of tax
1. _______________________________________ 1. _______________________________________
2. _______________________________________ 2. _______________________________________
3. _______________________________________ 3. _______________________________________
4. _______________________________________ 4. _______________________________________
n. BIR Commissioner may: 4. _______________________________________
1. _______________________________________ y. Receipt/ invoice is not required
2. _______________________________________ 1. _______________________________________
3. _______________________________________ 2. _______________________________________
o. Situations when CIR suspend business operations z. Regardless of amount, receipt must be issued when
1. _______________________________________ 1. _______________________________________
a. ______________________________________ 2. _______________________________________
b. ______________________________________ a. Examples of Tax returns
c. ______________________________________ 1. _______________________________________
2. _______________________________________ 2. _______________________________________
p. Powers of the commissioner not delegated 3. _______________________________________
1. _______________________________________ 4. _______________________________________
2. _______________________________________ b. Certificate of Payment
3. _______________________________________ 1. _______________________________________
4. _______________________________________ 2. _______________________________________
q. Requirements taxpayer must comply c. Tax assessment involves the ff:
1. _______________________________________ 1. _______________________________________
2. _______________________________________ 2. _______________________________________
3. _______________________________________ 3. _______________________________________
4. _______________________________________ d. Prescriptive periods of tax assessment
5. _______________________________________ 1. _______________________________________
6. _______________________________________ 2. _______________________________________
r. Registration period e. When to effect Tax Assessment
1. _______________________________________ 1. _______________________________________
2. _______________________________________ 2. _______________________________________
3. _______________________________________ f. Kinds of Tax Assessment
4. _______________________________________ 1. _______________________________________
s. Not liable for registration fee 2. _______________________________________
1. _______________________________________ 3. _______________________________________
2. _______________________________________ 4. _______________________________________
3. _______________________________________ 5. _______________________________________
Paid upon _______ and every year thereafter on or before 6. _______________________________________
_______________. 7. _______________________________________
t. BIR forms needed for registration g. When PAN not required
1. _______________________________________ 1. _______________________________________
2. _______________________________________ 2. _______________________________________
3. _______________________________________ 3. _______________________________________
4. _______________________________________ 4. _______________________________________
5. _______________________________________ 5. _______________________________________
u. Contents of Registration Form h. Requisites of a Valid Assessment
1. _______________________________________ 1. _______________________________________
2. _______________________________________ 2. _______________________________________
3. _______________________________________ 3. _______________________________________
v. Instances when BIR Form 605 shall be accomplished i. Ways to Contest the Validity of an Assessment
1. _______________________________________ 1. _______________________________________
2. _______________________________________ 2. _______________________________________
3. _______________________________________ 3. _______________________________________
w. Rules to be observed when an individual who has paid 4. _______________________________________
annual registration dies, transfer of ownership j. TAX ASSESSMENT PROCEDURE
1. _______________________________________ k. Collection Remedies of the Government
2. _______________________________________ 1. _______________________________________
x. Requirements before receipts or sales invoice are printed a. ______________________________________
1. _______________________________________ b. ______________________________________
2. _______________________________________ c. ______________________________________
3. _______________________________________ 2. _______________________________________
a. _______________________________________ 4. _______________________________________
b. _______________________________________ u. Requisites for simple neglect surcharge
l. Kinds of Distraint 1. _______________________________________
1. _______________________________________ 2. _______________________________________
2. _______________________________________ 3. _______________________________________
Amount to be paid by the delinquent taxpayer: 4. _______________________________________
a. _______________________________________ v. Requisites for willful neglect surcharge
b. _______________________________________ 1. _______________________________________
m. Other collection remedies 2. _______________________________________
1. _______________________________________ w. Rules to be observed in installment payments of tax
2. _______________________________________ 1. _______________________________________
3. _______________________________________ 2. _______________________________________
4. _______________________________________ 3. _______________________________________
5. _______________________________________ 4. _______________________________________
6. _______________________________________ x. Rules to be applied for interest on deficiency and
7. _______________________________________ delinquency tax
8. _______________________________________ 1. _______________________________________
9. _______________________________________ 2. _______________________________________
10. ______________________________________ 3. _______________________________________
11. ______________________________________ y. Penalties on Criminal Offenses
12. ______________________________________ 1. _______________________________________
n. When to effect Compromise 2. _______________________________________
1. _______________________________________ 3. _______________________________________
2. _______________________________________ 4. _______________________________________
o. What to consider in tax compromise agreement z. Other penalties
1. _______________________________________ 1. _______________________________________
2. _______________________________________ a. _______________________________________
3. _______________________________________ b. _______________________________________
p. Cases which may be compromised c. _______________________________________
1. _______________________________________ 2. _______________________________________
2. _______________________________________ a. Administrative remedies available to taxpayer
3. _______________________________________ 1. _______________________________________
4. _______________________________________ 2. _______________________________________
5. _______________________________________ 3. _______________________________________
q. Cases which may not be subject to compromise 4. _______________________________________
1. _______________________________________ 5. _______________________________________
2. _______________________________________ 6. _______________________________________
3. _______________________________________ 7. _______________________________________
4. _______________________________________ 8. _______________________________________
5. _______________________________________ b. Judicial remedies
6. _______________________________________ 1. _______________________________________
7. _______________________________________ a. _______________________________________
r. Minimum Compromise Percentage b. _______________________________________
1. _______________________________________ c. _______________________________________
2. _______________________________________ 2. _______________________________________
3. _______________________________________ 3. _______________________________________
4. _______________________________________ a. _______________________________________
s. Requisites for informer’s reward (for violation of NIRC) b. _______________________________________
1. _______________________________________
2. _______________________________________ III. FILL IN THE BLANKS
3. _______________________________________ a. The CIR has exclusive and original power to interpret tax
t. Exception to examination and inspection of books provisions of the NIRC subject to review by the
1. _______________________________________ ______________________.
2. _______________________________________ b. BIR can access the records of the taxpayer’s customer or
3. _______________________________________ supplier subject to _______________.
c. The authority to make tax assessments may be IV. DUE DATES
delegated to ___________________. TAXES DUE DATES
d. Value of property shall be _________ of the 1. Income tax (taxpayer is employee)
___________ as determined by the ____________ or as 2. Income tax (taxpayer is individual, in
shown in the ______________ of the Provincial and City business/practice of profession)
Assessors. a. First quarter
e. The application for compromise shall not be considered b. Second quarter
unless __________________________. c. Third quarter
d. Annual (final return)
f. The taxpayer shall be informed ______________ and the
3. Income tax (corporate taxpayers)
facts on which the assessment is made; otherwise, the
a. First quarter
assessment shall be void.
b. Second quarter
g. The temporary closure of the establishment shall be for c. Third quarter
the duration of _______________ and shall be lifted d. Final/adjustment return
upon compliance with whatever requirements prescribed 4. Value-added tax
by the commissioner in the closure order. a. On sale of goods, services/property
h. The BIR Commissioner may delegate the powers vested (1) Monthly-declaration/payment
upon him to ___________________________________. (2) Quarterly return
i. Only one TIN shall be assigned to a taxpayer. Any person 5. Excise Tax
who shall secure more than one shall be __________ a. On importation
except _________ and _____________. b. On goods manufactured
j. Before a taxpayer transfers his place of business to 6. Non-VAT percentage tax (monthly
another RDO, he must secure the necessary __________. return)
k. __ surcharge for filling of the tax return in a wrong RDO. 7. Estate Tax
l. All persons who are engaged in business shall secure 8. Donor’s Tax
from the BIR an _______________ before a printer can 9. Capital gains tax – sale of shares of
stock
print the same.
a. Per transaction return
m. All persons subject to any IRT are required to issue
b. Final/consolidation return
receipt or sales invoice when the value of merchandise is 10. Capital gains tax on sale of real
________________. property (capital assets) by individual
n. The purchaser/issuer should keep his copy of receipts for a. Cash sale
the period of _______ in ______________________. b. Installment sale
o. The BIR and taxpayer may ___________________ 11. Remittance of tax withheld
before the expiration of the 3 years. a. In general
p. The return can be modified, changed or amended within January to November
3 years as long as ____________________. December
q. If the tax return is amended, the period from the b. Large taxpayers
_____________.
r. ______________ terminates the taxpayer’s period.
s. Any internal revenue tax that has been assessed within
the prescribed limitation period may be collected by
distraint or levy or by a proceeding in court within __
years following the assessment of tax.
t. Exporters of good that be subject to excise tax shall
submit _______________ satisfactory to the commissioner.
u. For voluntary sworn information given to the BIR which
led to the discovery of frauds thereby resulting in revenue
recoveries, ____ of such amount recovered may be
rewarded to the informer.
v. Quarterly sales, earnings, or output do not exceed
50,000 _______________________________________
w. Quarterly sales, earnings, or output do exceed 150,000
______________________ and ______________________