Tax Rights and Remedies

TAX RIGHTS AND REMEDIES
Book Summary
Chapter 1
BIR Organizational
Structure
4) Effective system of discipline and

personnel investigation. -
Ralph Salvador
Measures
to
improve
personnel
aspect of tax administration
1) Higher pay scales. -
2) Appropriate training procedures. -
5) Statement of assets and liabilities.

-
6) Alliance
interested
with
in the
professions
tax field. -
3) Delegation of authority. -
7) Attention
taxpayers.
4-C AY 2009-2010 United, we STAND; Divided, we FALL
to
-
criticisms
of

Book Summary
BIR Organizational Structure

1 Commissioner
6 - Deputy Commissioners
1)
2)
3)
4)
5)
13 - Assistant Commissioners
19 - Regional Directors
115 - Revenue District Officers
2 Large Taxpayers Divisions
2 - Large Taxpayers District Offices
3000+ revenue officers
3)
Agents in the Collection of National

Internal Revenue Taxes. 1)
Commissioner of Customs
his subordinates -
2)
head of the
government
office
subordinates -
appropriate
his
3)
authorized
banks
1)
2)
3)
4)
1)
2)
agent

Book Summary

Book Summary
Chapter 2
Primary Powers of the

Commissioner
Erao Dumale
Introduction
Aspects of Taxation
POWERS AND DUTIES OF THE BIR
PRIMARY
POWERS
COMMISSIONER
OF
THE
Roxas vs. Court of Appeals, 23 SCRA 276


Book Summary

Book Summary

Book Summary
Chapter 3
Secondary Powers of the

Commissioner
Authority to assign internal revenue

officers
Charlie Ho
Secondary
Powers
Authority to delegate powers
Secondary
Powers
Commissioner include:
of
the
Powers of the Commissioner which

cannot be delegated p 55
Authority to administer oaths and

take testimony
Authority
seizures
to
make
arrests
and
Delegated
powers
Commissioner (Legal
Group):
to
Deputy
& Inspection

Book Summary
Delegated
Powers
to
Assistant
Commissioner (Legal Service)

Book Summary
Power to require permits before

certain facilities or systems are used
by excise taxpayers.
Delegated
Powers
to
Chief,
International Tax Affairs Division
Power to impose duties on certain

officers
Register of Deeds
I.
Delegated
Powers
to
Assistant
Commissioner (Collection Service)
Delegated
Directors
Powers
to
Issuance of Certificate Authorizing

Registration (CAR) and Reporting
Real
&
Personal
Property
Transactions
Regional
II.
CARs shall be issued by ITS and

non-ITS Revenue District Offices.
III.
CARs
shall
be
printed
as
accountable
forms,
serially
numbered, printed in four copies
each and bound in fifty sets per
pad.
The Accountable Forms Division in
the National Office shall be the
custodian of blank CARs and shall

Book Summary
be in charge of CAR issuance to

authorized revenue officials.
V.
VI.
Only the Regional Directors are

authorized to requisition CARs
from
the
Accountable
Forms
Division. The RDO shall in turn
requisition the forms from the
Regional Directors.
For the purpose of determining
the jurisdiction of each RDO with
respect
to
the
filing
and
processing of tax returns involving
transfers
of
properties,
the
following
guidelines
shall
be
applied:
1) For transfer of real
subject to estate tax
-
3) For transfer of real property

subject to capital gains tax
-
property
4) For transfer of property subject to

creditable withholding tax
-
2) For transfer of property subject to

donors tax
For transfer of real
subject to final tax
-
property

Book Summary
property being transferred with

the jurisdiction of each RDO.
6) For tax-exempt transfers
-
XI.
XII.
CARs shall be issued sequentially

RDO shall prepare the required
CARs in 4 copies
ONE-TIME TRANSACTIONS (ONETT)
VII.
To
authorize
the
audit
or
verification and processing of the
return, a Letter of Authority or Tax
Verification Notice shall be issued
by the authorized revenue official
in accordance with existing rules
and regulations.
VIII.
CARs shall be issued by RDO which

processed the return
IX.
No CAR shall be issued by the RDO

unless:
X.
Transfers arising from inheritance

and/or
donation
involving
properties in multiple locations
covered by different RDOs or
where the estate tax return was
processed and verified by a
district office without jurisdiction
over
the
place
where
the
properties
are
located,
the
Regional Director shall issue the
same containing all details of
Transactions covered:
Certificate Authorizing
Registry Book
Registration

Book Summary
Power
to
Suspend
Operations of a Taxpayer:
Business

Book Summary
Chapter 4
Registration of Taxpayers
Mae Angelie Etang
MODIFIED TAX COMPLIANCE
VERIFICATION DRIVE
Guidelines and Procedure
When to register?
Who are required to register?
Where is the appropriate revenue

office?
What are required to be registered?

Book Summary
TAXPAYER IDENTIFICATION NUMBER
ANNUAL REGISTRATION FEE
POSTING REQUIREMENT

Book Summary
Chapter 5
Keeping of Books of
Accounts
Ma. Charizma Madriaga
not
Books of Accounts
Taxpayers Required to Keep Books of
Accounts

Book Summary
Journal, Ledgers & their equivalent

Book Summary

Tax Rights and Remedies

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TAX RIGHTS AND REMEDIES

4) Effective system of discipline and

1) Higher pay scales. -

2) Appropriate training procedures. -

5) Statement of assets and liabilities.

4-C AY 2009-2010 United, we STAND; Divided, we FALL