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However, the approval of the Commissioner is required before any civil or criminal actions for recovery of taxes or the enforcement of any fine, penalty or forfeiture under the code shall be filed.
The role of courts is limited to the application and interpretation of tax laws. The courts check abuses and injustices of the legislative and administrative agents of the State in the exercise of the power of taxation.
Failure to question assessment served upon the decedents heirs. Apart from failing to file the required estate tax return, petitioner and the other Marcos heirs failed to question the assessment served on them as heirs of the late President Ferdinand Marcos, thereby allowing said assessment to lapse into finality. Said assessment having become final and executory, the same may be collected by summary remedy of distraint or levy .
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In other words, the answer filed by the government in the CTA was tantamount to the filing of the civil action for collection in the regular court. Incidentally, when action for collection filed in the regular courts, prescription is tolled.
General Rule : The BIR can file a civil action for the collection of a tax that has become delinquent or collectible within five (5) years from the date of assessment.
Distraint and levy proceedings are validly begun or commenced by the issuance of the warrant and service thereof on the taxpayer. under Section 233 (c) of the Tax Code, it is not essential that the warrant of distraint and/or levy be fully executed so that it can suspend the running of the statute of limitations on the collection of the tax.
It is enough that the proceedings have validly begun and that their execution has not been suspended by reason of the voluntary desistance of the CIR. Jurisprudence establishes that distraint and levy proceedings are validly begun or commenced by the issuance of the warrant and service thereof on the taxpayer .
However, the filing of a civil action in the regular court (RTC) to collect a tax which was the subject of a pending protest in the BIR was a justifiable basis for the taxpayer to appeal to the CTA and to move for a dismissal in the trial court of the Governments action to collect a tax liability under dispute.
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