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Taxation And Legal Jurisdiction
Summary
In the Philippines, forfeiture occurs when a delinquent taxpayers property is seized by the government. Provinces can tax quarry resources, and local governments cannot levy documentary stamp taxes. The BIR has three years to assess deficiency taxes, and appeals to the Court of Tax Appeals must be made within 30 days of a denial. The Court of Tax Appeals - Division reviews tax collection cases, while the Regional Trial Court handles criminal tax offenses over one million pesos. Real property is assessed based on actual use, and municipalities can impose franchise and professional taxes. The taxing power of LGUs is not sovereign and is subject to national guidelines. Appeals to the CTA can be made if the BIR does not act within 180 days. Local ordinances cannot impose customs duties, and erroneous assessments differ from illegal ones. Real property taxes on government-owned land leased for private use may be improper. Tax assessments must be made within three years, and properties used for profit may be taxed.Full Conversation
Statement *: Province has power to impose tax on quarry resources extracted from private lands.
Statement *: Tax on amusement places includes professional basketball games.
Statement *: Documentary stamp tax cannot be levied by the local governments.
Statement *: Professionals exclusively employed in the government is not exempt from the payment of the local professional tax.
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* points
Only one (*) of the above statements is true
Two (*) of the above statements are true
Three (*) of the above statements are true
None of the above statements are true
To determine the truth of these statements, let's consider the general legal principles in the Philippines:
- Statement *: Provinces can indeed impose taxes on quarry resources extracted from private lands, as local governments have taxing powers in certain areas, including extraction activities.
- Statement *: Taxes on amusement places can include professional basketball games, as these events fall under entertainment activities.
- Statement *: Documentary stamp tax is a national tax and cannot be levied by local governments.
- Statement *: Professionals exclusively employed in the government are generally exempt from the local professional tax, as they are considered government employees.
Based on these points, two of the statements (* and *) are true.
- Statement *: Provinces can indeed impose taxes on quarry resources extracted from private lands, as local governments have taxing powers in certain areas, including extraction activities.
- Statement *: Taxes on amusement places can include professional basketball games, as these events fall under entertainment activities.
- Statement *: Documentary stamp tax is a national tax and cannot be levied by local governments.
- Statement *: Professionals exclusively employed in the government are generally exempt from the local professional tax, as they are considered government employees.
Based on these points, two of the statements (* and *) are true.
Date of death – June *, *.
Date of estate tax filed – April *, *.
Last day for the BIR to make an assessment for a deficiency tax?
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* points
December *, *
April *, *
December *, *
April *, *
In the Philippines, the Bureau of Internal Revenue (BIR) typically has three years to make an assessment for a deficiency tax from the date of filing. Given the estate tax was filed on April *, *, the last day for the BIR to assess would be April *, *.
Date the national internal revenue tax was paid – April *, *.
Claim for refund was filed with the BIR – March *, *.
Date decision of denial of refund was received – April *, *.
Last day to appeal to the Court of Tax Appeals
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* points
April *, *
April *, *
May *, *
April *, *
Case Rating: *
In the Philippines, you generally have 30 days from receipt of a denial to appeal to the Court of Tax Appeals. Therefore, the last day to appeal would be May *, *, which is not listed in the options. Among the options, the closest would be May *, *.
In the Philippines, you generally have 30 days from receipt of a denial to appeal to the Court of Tax Appeals. Therefore, the last day to appeal would be May *, *, which is not listed in the options. Among the options, the closest would be May *, *.
Statement *: It is within the general power of the Commissioner to interpret tax law to be able to assess the tax liability of the taxpayer.
Statement *: The interpretation of the Tax code issued through BIR rulings shall prevail over the decision of the Court because to interpret tax laws is within the general powers of the Commissioner.
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* points
Only statement * is correct.
Only statement * is correct.
Both statements are correct.
Both statements are not correct.
Case Rating: *
In the context of tax law in the Philippines:
- Statement * is correct. The Commissioner of Internal Revenue has the power to interpret tax laws to assess tax liabilities.
- Statement * is not correct. Court decisions typically prevail over BIR rulings, as courts have the authority to interpret laws and settle disputes.
Therefore, only Statement * is correct.
In the context of tax law in the Philippines:
- Statement * is correct. The Commissioner of Internal Revenue has the power to interpret tax laws to assess tax liabilities.
- Statement * is not correct. Court decisions typically prevail over BIR rulings, as courts have the authority to interpret laws and settle disputes.
Therefore, only Statement * is correct.
Statement *: Local taxes shall be assessed within three (*) years from the date they become due
Statement *: In case of fraud or intent to evade the payment of local taxes the same may be assessed within ten (*) years from discovery of fraud or intent to evade payment.
Statement *: Local taxes may be collected within five (*) years from the date of assessment.
Statement *: The running of the periods of prescription shall not be suspended when the treasurer is legally prevented from making the assessment or collection.
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* points
Only one (*) of the above statements is true
Two (*) of the above statements are true
Three (*) of the above statements are true
None of the above statements are true
Case Rating: *
Based on general legal principles in the Philippines:
- Statement * is true: Local taxes should be assessed within three years from when they become due.
- Statement * is true: Fraud cases extend the assessment period to ten years.
- Statement * is true: Collection can occur within five years from assessment.
- Statement * is false: Legal prevention can suspend the prescription period.
Thus, three of the statements are true.
Based on general legal principles in the Philippines:
- Statement * is true: Local taxes should be assessed within three years from when they become due.
- Statement * is true: Fraud cases extend the assessment period to ten years.
- Statement * is true: Collection can occur within five years from assessment.
- Statement * is false: Legal prevention can suspend the prescription period.
Thus, three of the statements are true.
This court has exclusive appellate jurisdiction to review by appeal the decisions, resolutions, or orders of the RTC in tax collection cases decided or resolved by them in the exercise of their appellate jurisdiction
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* points
Court of Appeals
Court of Tax Appeals - Division
Court of Tax Appeal - En Banc
Supreme Court
Case Rating: *
The correct answer to your question is the "Court of Tax Appeals - Division." This court has exclusive appellate jurisdiction to review tax collection cases from the RTC in the Philippines. If you have more questions or need further assistance, feel free to ask!
The correct answer to your question is the "Court of Tax Appeals - Division." This court has exclusive appellate jurisdiction to review tax collection cases from the RTC in the Philippines. If you have more questions or need further assistance, feel free to ask!
This court has original jurisdiction all criminal offenses arising from violations of the NIRC or Tariff and Customs Code and other laws administered by the BIR or BOC, where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is one million pesos or more.
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* points
Regional Trial Court
Court of Tax Appeals - Division
Court of Tax Appeals - En Banc
Court of Appeals
Case Rating: *
It seems like you are reviewing various aspects of tax law in the Philippines. Here's a summary for your specific question regarding the court with original jurisdiction in criminal offenses related to the NIRC or Tariff and Customs Code:
- The Regional Trial Court (RTC) has original jurisdiction over criminal offenses arising from violations of tax laws, where the principal amount involved is one million pesos or more.
If you have further questions or need clarification on any other legal matter, feel free to ask!
It seems like you are reviewing various aspects of tax law in the Philippines. Here's a summary for your specific question regarding the court with original jurisdiction in criminal offenses related to the NIRC or Tariff and Customs Code:
- The Regional Trial Court (RTC) has original jurisdiction over criminal offenses arising from violations of tax laws, where the principal amount involved is one million pesos or more.
If you have further questions or need clarification on any other legal matter, feel free to ask!
Statement *: Real property shall be assessed on the basis of a uniform classification within each local political subdivision.
Statement *: Real property shall be appraised at appraisal value.
Statement *: Real property shall be classified for assessment purposes on the basis of its actual use.
Statement *: The appraisal and assessment of real property shall be equitable.
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* points
Only one (*) of the above statements is true
Two (*) of the above statements are true
Three (*) of the above statements are true
None of the above statements are true
Case Rating: *
Based on general principles of real property assessment in the Philippines, the following statements are generally true:
- Statement *: Real property is typically classified for assessment purposes based on its actual use.
- Statement *: Appraisal and assessment are meant to be equitable.
Thus, two of the statements are true.
If you have further questions or need clarification, feel free to ask!
Based on general principles of real property assessment in the Philippines, the following statements are generally true:
- Statement *: Real property is typically classified for assessment purposes based on its actual use.
- Statement *: Appraisal and assessment are meant to be equitable.
Thus, two of the statements are true.
If you have further questions or need clarification, feel free to ask!
Which of the following taxes may be imposed by the provinces?
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* points
Contractors and other independent contractors
Manufacturers, assemblers, repackers, processors, brewers, etc. of any article of commerce of whatever kind or nature
Tax on sand, gravel and other quarry resources
Retailers
Case Rating: *
Provinces in the Philippines have the authority to impose the following tax:
- Tax on sand, gravel, and other quarry resources
If you have more questions or need further clarification, feel free to ask!
Provinces in the Philippines have the authority to impose the following tax:
- Tax on sand, gravel, and other quarry resources
If you have more questions or need further clarification, feel free to ask!
Which of the following will not interrupt the running of the prescriptive period for assessment and collection of taxes?
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* points
When the commissioner is prohibited from making the assessment or beginning distraint and levy or a proceeding in court and for thirty days after
When the taxpayer requests for the reinvestigation which is granted by the commissioner
When the taxpayer is out of the Philippines
When the taxpayer cannot be located in the address given by him in the return
Case Rating: *
In the context of tax assessment and collection in the Philippines, the prescriptive period is typically interrupted by certain actions. Among the options provided, "When the taxpayer cannot be located in the address given by him in the return" is the one that generally does not interrupt the running of the prescriptive period. If you have further questions or need more information, feel free to ask!
In the context of tax assessment and collection in the Philippines, the prescriptive period is typically interrupted by certain actions. Among the options provided, "When the taxpayer cannot be located in the address given by him in the return" is the one that generally does not interrupt the running of the prescriptive period. If you have further questions or need more information, feel free to ask!
This court has original jurisdiction in tax collection cases involving final and executory assessments for taxes, fees, charges and penalties, where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than one million pesos.
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* points
Municipal Trial Court
Regional Trial Court
Court of Tax Appeals
Court of Appeals
Case Rating: *
It seems you are dealing with questions related to tax law and jurisdiction in the Philippines. The correct answer to your question about the court with original jurisdiction in tax collection cases for amounts less than one million pesos is the Municipal Trial Court. If you have further questions or need clarification, feel free to ask!
It seems you are dealing with questions related to tax law and jurisdiction in the Philippines. The correct answer to your question about the court with original jurisdiction in tax collection cases for amounts less than one million pesos is the Municipal Trial Court. If you have further questions or need clarification, feel free to ask!
A fraudulent tax return or failure to file a tax return may be assessed, or proceeding in court for the collection of such tax may be filed without assessment at any time within
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* points
Two (*) years after the discovery of the falsity, fraud or omission.
Three (*) years after the discovery of the falsity, fraud or omission.
Five (*) years after the discovery of the falsity, fraud or omission.
Ten (*) years after the discovery of the falsity, fraud or omission.
Case Rating: *
In the Philippines, a fraudulent tax return or failure to file a tax return can be assessed or a proceeding in court for collection can be initiated within ten (*) years after the discovery of fraud or omission. If you have any questions or need further assistance, feel free to ask!
In the Philippines, a fraudulent tax return or failure to file a tax return can be assessed or a proceeding in court for collection can be initiated within ten (*) years after the discovery of fraud or omission. If you have any questions or need further assistance, feel free to ask!
For filing a false and fraudulent return, a surcharge is imposed. Which of the following is correct?
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* points
*% as criminal penalty
*% as criminal penalty
*% as administrative penalty
*% as administrative penalt
Case Rating: *
For filing a false and fraudulent tax return in the Philippines, a *% administrative penalty is typically imposed. If you have more questions or need additional information, feel free to ask!
For filing a false and fraudulent tax return in the Philippines, a *% administrative penalty is typically imposed. If you have more questions or need additional information, feel free to ask!
In case of disagreement with the valuation of the city assessors, the owner may appeal to the Local Board of Assessment Appeals (LBAA) within how many days from receipt of the notice of assessment?
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* points
10 days
15 days
30 days
60 days
Case Rating: *
In the Philippines, if an owner disagrees with the valuation of their property by the city assessor, they have 60 days from receipt of the notice of assessment to appeal to the Local Board of Assessment Appeals (LBAA). If you have more questions, feel free to ask!
In the Philippines, if an owner disagrees with the valuation of their property by the city assessor, they have 60 days from receipt of the notice of assessment to appeal to the Local Board of Assessment Appeals (LBAA). If you have more questions, feel free to ask!
Which of the following statements is correct?
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* points
Levying and collection of taxes are legislative functions.
Assessment and collection are administrative functions.
Enacting of tax laws and its interpretation are legislative functions.
Levying and impositions are judicial functions.
Case Rating: *
The correct statement regarding tax functions is:
- Assessment and collection are administrative functions.
If you have any other questions or need further clarification, feel free to ask!
The correct statement regarding tax functions is:
- Assessment and collection are administrative functions.
If you have any other questions or need further clarification, feel free to ask!
An assessment shall become final if not protested administratively or if such protest is not filed with the BIR, from receipt of the assessment within
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* points
30 days
60 days
90 days
180 days
Case Rating: *
In the Philippines, an assessment from the Bureau of Internal Revenue (BIR) becomes final if not protested administratively within 30 days from receipt of the assessment. If you have more questions regarding tax laws or need further clarification, feel free to ask!
In the Philippines, an assessment from the Bureau of Internal Revenue (BIR) becomes final if not protested administratively within 30 days from receipt of the assessment. If you have more questions regarding tax laws or need further clarification, feel free to ask!
Which of the following taxes may be imposed by the municipalities?
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* points
Exporters and manufacturers, distributor, dealers or retailers of essential commodities
Franchise tax
Professional tax
Tax on transfer of real property ownership
Case Rating: *
Municipalities in the Philippines may impose the following taxes:
- Franchise tax
- Professional tax
If you have more questions about local taxation or need further clarification, feel free to ask!
Municipalities in the Philippines may impose the following taxes:
- Franchise tax
- Professional tax
If you have more questions about local taxation or need further clarification, feel free to ask!
Which of the following statements is incorrect?
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* points
The taxing power of LGUs is not absolute because it is subject to such guidelines and limitations that Congress may provide.
The taxing power of LGUs is an attribute of sovereignty.
The taxing power of LGUs can only be exercised within their territorial jurisdiction
The taxing power of LGUs is vested solely in the Sanggunian of each LGU
Case Rating: *
The incorrect statement is: "The taxing power of LGUs is an attribute of sovereignty." This statement is incorrect because the taxing power of LGUs is not inherently sovereign; it is delegated by the national government and subject to limitations and guidelines set by Congress.
The incorrect statement is: "The taxing power of LGUs is an attribute of sovereignty." This statement is incorrect because the taxing power of LGUs is not inherently sovereign; it is delegated by the national government and subject to limitations and guidelines set by Congress.
An appeal on an assessment may be made to the CTA if the BIR does not act on the protest within how many days from the taxpayer’s submission of documents supporting his protest?
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* points
30 days
60 days
90 days
180 days
Case Rating: *
In the Philippines, an appeal to the Court of Tax Appeals (CTA) can be made if the Bureau of Internal Revenue (BIR) does not act on the protest within 180 days from the taxpayer's submission of documents supporting the protest. If you have more questions, feel free to ask!
In the Philippines, an appeal to the Court of Tax Appeals (CTA) can be made if the Bureau of Internal Revenue (BIR) does not act on the protest within 180 days from the taxpayer's submission of documents supporting the protest. If you have more questions, feel free to ask!
In *, Iligan City approved an ordinance levying customs duties and fees on goods coming into the territorial jurisdiction of the city. The said city ordinance was duly published on June *, * with an effectivity date on July *, *. Is the ordinance valid?
Case Rating: *
The ordinance is likely not valid because:
- The power to impose customs duties is vested in the national government, not local government units like cities.
- Local governments can impose taxes and fees within their jurisdiction, but customs duties are a national concern.
If you have more questions or need further clarification, feel free to ask!
The ordinance is likely not valid because:
- The power to impose customs duties is vested in the national government, not local government units like cities.
- Local governments can impose taxes and fees within their jurisdiction, but customs duties are a national concern.
If you have more questions or need further clarification, feel free to ask!
can you answer in alac (answer, legal basis,application of the legal basis, conclusion) but in * paragraphy only staring from now?
Case Rating: *.
Answer: The ordinance levying customs duties by Iligan City is invalid. Legal Basis: Only the national government can impose customs duties, per the Local Government Code. Application: Local governments can't legislate customs duties, as these are national responsibilities. Conclusion: Iligan City's ordinance oversteps legal jurisdiction, rendering it invalid.
Answer: The ordinance levying customs duties by Iligan City is invalid. Legal Basis: Only the national government can impose customs duties, per the Local Government Code. Application: Local governments can't legislate customs duties, as these are national responsibilities. Conclusion: Iligan City's ordinance oversteps legal jurisdiction, rendering it invalid.
Distinguish between an erroneous assessment and illegal assessment.
Case Rating: *
An erroneous assessment typically refers to a tax assessment made based on mistakes or miscalculations, such as clerical errors or incorrect data. An illegal assessment, on the other hand, occurs when a tax assessment violates statutory laws or exceeds the legal authority of the tax assessor, such as imposing unauthorized taxes.
An erroneous assessment typically refers to a tax assessment made based on mistakes or miscalculations, such as clerical errors or incorrect data. An illegal assessment, on the other hand, occurs when a tax assessment violates statutory laws or exceeds the legal authority of the tax assessor, such as imposing unauthorized taxes.
Mr. River leased a piece of land owned by the City of Iligan and built a pharmacy on the property for his business operations. The City Assessor assessed Mr. River for real property taxes on the land and the pharmacy. Mr. River objected to the assessment, contending that he should not be asked to pay the realty taxes on the land since it is a city property. Was the assessment proper?
Case Rating: *
To address Mr. River's situation:
- Answer: The assessment may be improper regarding the land.
- Legal Basis: Local Government Code and related laws typically exempt government-owned properties from real property taxes.
- Application: Mr. River should not be taxed for the land, as it belongs to the city.
- Conclusion: He may only be liable for taxes on the pharmacy structure itself.
Would you like to discuss this further or need guidance on next steps?
To address Mr. River's situation:
- Answer: The assessment may be improper regarding the land.
- Legal Basis: Local Government Code and related laws typically exempt government-owned properties from real property taxes.
- Application: Mr. River should not be taxed for the land, as it belongs to the city.
- Conclusion: He may only be liable for taxes on the pharmacy structure itself.
Would you like to discuss this further or need guidance on next steps?
Mia, a compensation income earner, filed her income tax return for the taxable year * on February *, *. On May *, *, Mia received an assessment notice and letter of demand covering the taxable year *, but the postmark on the envelope shows April *, *. Her return is not a false and fraudulent return. Can Mia raise the defense of prescription?
Case Rating: *
Mia can raise the defense of prescription because the assessment notice was issued beyond the three-year prescriptive period. The Bureau of Internal Revenue (BIR) in the Philippines has three years from the filing of the tax return to assess taxes. Since Mia filed on February *, *, the assessment must be made by February *, *. The postmark of April *, *, suggests the assessment was made after the prescriptive period, allowing Mia to potentially contest it based on prescription.
Would you like more information or guidance on how to proceed?
Mia can raise the defense of prescription because the assessment notice was issued beyond the three-year prescriptive period. The Bureau of Internal Revenue (BIR) in the Philippines has three years from the filing of the tax return to assess taxes. Since Mia filed on February *, *, the assessment must be made by February *, *. The postmark of April *, *, suggests the assessment was made after the prescriptive period, allowing Mia to potentially contest it based on prescription.
Would you like more information or guidance on how to proceed?
A religious sect rented out a *,* sq.m. lot registered in its name for use as school site of a school organized for profit. The sect used the rentals for the support and upkeep of its priest. Is the rented lot subject to real property tax?
Case Rating: *
The rented lot is likely subject to real property tax due to the following reasons:
- The property is used for commercial purposes by a for-profit school.
- The income generated is not used for religious or charitable purposes.
If you have more questions or need further clarification, feel free to ask!
The rented lot is likely subject to real property tax due to the following reasons:
- The property is used for commercial purposes by a for-profit school.
- The income generated is not used for religious or charitable purposes.
If you have more questions or need further clarification, feel free to ask!
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