SHIT TO MEMORIZE Internal Revenue or other laws
1. Sec. 204(c)
Authority of the Commissioner to Compromise, Abate,
and Refund or Credit Taxes
(C) Credit or refund taxes erroneously or illegally received
or penalties imposed without authority, refund the value of
internal revenue stamps when they are returned in good
condition by the purchaser, and, in his discretion, redeem
or change unused stamps that have been rendered unfit for
use and refund their value upon proof of destruction.
No credit or refund of taxes or penalties shall be allowed
unless the taxpayer files in writing with the Commissioner
a claim for credit or refund within two (2) years after the
payment of the tax or penalty:
Provided; however, That a return filed showing an
overpayment shall be considered as a written claim for
credit or refund.
A Tax Credit Certificate validly issued under the provisions
of this Code may be applied against any internal revenue
tax, excluding withholding taxes, for which the taxpayer is
directly liable.
Any request for conversion into refund of unutilized tax
credits may be allowed, subject to the provisions of Sec.
230.
Provided, That the original copy of the TCC showing a
creditable balance is surrendered to the appropriate
revenue officer for verification and cancellation
Provided, further, That in no case shall a tax refund be
given resulting from availment of incentives granted
pursuant to special laws for which no actual payment was
made.
The Commissioner shall submit to the Chairman of the
Committee on Ways and Means of both the Senate and
HREP, every six (6) months, a report on the exercise of
his powers under this Section, stating therein the following
facts and information, among others: names and addresses
of TPs whose cases have been the subject of abatement
and compromise; amount involved; amount compromised
or abated; and reasons for the exercise of power
Provied, that the said report shall be presented to the
Oversight Committee in Congress that shall be constituted
to determine that said powers are reasonably exercised and
that the government is not unduly deprived of revenues.
2. Sec. 7, RA 92822
Sec. 7. Jurisdiction. The CTA shall exercise:
a. Exclusive appellate jurisdiction to review by
appeal, as herein approved:
a. Decisions of the CIR in cases involving
disputed assessments, refunds of internal
revenue taxes, fees or other charges,
penalties in relation thereto, or other
matters arising under the National
administered by the BIR;
b. Inaction of the CIR in cases of disputed
assessments, refunds of internal revenue
taxes, fees or other charges, penalties in
relation thereto, or other matters arising
under the NIRC or other laws
administered by the BIR, where the
NIRC provides a specific period of
action, in which case the inaction shall be
deemed a denial
3. Sec. 228
Protesting of Assessment. When the Commissioner or
his duly authorized representative finds that proper taxes
should be assessed, he shall first NOTIFY the TP of his
findings
Provided, however, That a preassessment notice shall
NOT be required in the following cases:
(a) When the finding for any deficiency tax is the
result of mathematical error in the computation of
the tax as appearing on the face of the return;
(b) When a discrepancy has been determined between
the tax withheld and the amount actually remitted
by the withholding agent;
(c) When a TP who opted to claim a refund or tax
credit of excess creditable withholding tax for a
taxable period was determined to have carried
over and automatically applied the same amount
claimed against the estimated tax liabilities for the
taxable quarter or quarters of the succeeding
taxable year;
(d) When the excise tax due on exciseable articles has
not been paid;
(e) When the article locally purchased or imported by
an exempt person, such as, but not limited to,
vehicles, capital equipment, machineries and spare
parts, has been sold, traded or transferred to non-
exempt persons.
The taxpayers shall be informed in writing of the law and
the facts on which the assessment is made; otherwise, the
assessment shall be void.
Within a period to be prescribed by IRR, the TP shall be
required to respond to said notice.
If the TP fails to respond, the Commissioner or his duly
authorized representative shall issue an assessment based
on his findings.
Such assessment may be protested administratively by
filing a request for reconsideration or reinvestigation
within 30 days from receipt of the assessment in such form
and manner as may be prescribed by IRR.
Within 60 days from filing of the protest, all relevant
supporting documents shall have been submitted;
otherwise, the assessment shall become final.
If the protest is denied in whole or in part, or is not acted
upon within 180 days from submission of documents, the
TP adversely affected by the decision or inaction may
appeal to the CTA within 30 days from the receipt of the
said decision, or from the lapse of the 180-day period;
otherwise, the decision shall become final, executory, and
demandable.
4. Sec. 205
Remedies for the Collection of Delinquent Taxes. The
civil remedies for the collection of internal revenue, taxes,
fees or charges, and any increment thereto resulting from
delinquency shall be:
(a) By distraint of goods, chattels, or effects, and
other personal property of whatever character,
including stocks and other securities, debts,
credits, bank accounts and interest in and rights to
personal property, and by levy upon real property
and interest in rights to real property;
(b) By civil or criminal action.
Either of these remedies or both simultaneously may be
pursued in the discretion of the authorities charged with
the collection of such taxes
Provided, however, that the remedies of distraint and levy
shall not be availed of where the amount of tax involved is
not more than P100.
The judgment in the criminal case shall not only impose
the penalty but shall also order payment of the taxes
subject of the criminal case as finally decided by the
Commissioner.
The BIR shall advance the amounts needed to defray costs
of collection by means of civil or criminal action, including
the preservation or transportation of personal property
distrained and the advertisement as sale thereof, as well as
of real property and improvements thereon.
5. Sec. 221, 224, 227 Judicial Action
Sec. 221. Remedy for Enforement of Statutory Penal
Provisions. The remedy for enforcement of statutory
penalties of all sorts shall be criminal or civil action, as the
particular situation may require, subject to the approval of
the Commissioner.
Sec. 224 Remedy for Enforcement of Forfeitures. The
forfeiture of chattels and removable fixtures of any sort
shall be enforced by the seizure and sale, or destruction, of
the specific forfeited property.
The forfeiture of real property shall be enforced by a
judgment of condemnation and sale in a legal action or
proceeding, civil or criminal, as the case may require.
Sec. 227. Satisfaction of Judgment Recovered Against Any
Internal Revenue Officer. When action is brought
against any Internal Revenue Officer to recover damages
by reason of any act done in the performance of official
duty, and the Commissioner is notified of such action in
time to make defense against the same, through the
SolGen, any judgment, damages or costs recovered in such
action shall be satisfied by the Commissioner, upon
approval of the Sec of Finance, or if the same be paid by
the person used shall be repaid or reimbursed to him.
No such judgment, damages, or costs shall be paid or
reimbursed in behalf of a person who has acted negligently
or in bad faith, with wilful oppression.
6. Taxpayers Remedies
A. Substantive
a. To question the legality of the law, rules, or
regulations
b. To question validity of assessment
B. Procedural
a. To raise non-compliance with administrative
procedures
b. To raise lack of notice or receipt of notice
C. Administrative
a. To protest deficiency tax assessment
b. To file claim for refund or tax credit
D. Judicial
a. To file petition for review with CTA
b. To answer civil actions for collection of tax
7. Examination of Books
Sec. 5(A) To examine any book, paper, record, or other
data which may be relevant or material to such inquiry
Sec. 5(B) To obtain on a regular basis from any person
other than the person whose internal revenue tax liability is
subject to audit or investigation, or from any office or
officer of the national and local governments, government
agencies, and instrumentalities, including the BSP and
GOCCs, any information such as, but not limited to, costs
and volume of production, receipts, or sales and gross
incomes of TPs, and the names, addresses, and financial
statements of corporations, mutual fund companies,
insurance companies, regional operating headquarters of
multinational companies, joint accounts, associations, joint
ventures of consortia and registered partnerships and their
members.
8. Sec. 229 Protesting of Assessment
Recovery of Tax Erroneously or Illegally Collected
No suit or proceeding shall be maintained in any court for
the recovery of any national proceeding shall be
maintained in any court for the recovery of any national
internal revenue tax hereafter alleged to have been
erroneously or illegally assessed or collected, or of any
penalty claimed to have been collected without authority,
of any sum alleged to have been excessively or in any
manner wrongfully collected without authority, or of any
sum alleged to have been excessively or in any manner
wrongfully collected, until a claim for refund or credit has
been duly filed with the Commissioner; but such suit or
proceeding may be maintained, whether or not such tax,
penalty, or sum has been paid under protest or duress.

In any case, no such suit or proceeding shall be filed after

the expiration of two (2) years from the date of payment
of the tax or penalty regardless of any supervening cause
that may arise after payment:
Provided, however, that the Commissioner may, even
without a written claim therefor, refund or credit any tax,
where on the face of the return upon which payment was
made, such payment appears clearly to have been
erroneously paid.