Professional Documents
Culture Documents
Has a
return
been filed?
No
Yes
1
Yes
1
No
Is the return
filed beyond
the period
prescribed
by law?
Yes
1
No
Is it a false
or
fraudulent
return with
intent to
evade tax?
Yes
1
Is the amount
of bid less
than the
amount of tax
OR actual
market value
of the goods
distrained?
If taxpayer neglects or
refuses to pay the same
after demand, the amount
shall be a lien in favor of the
Government of the
Philippines from the time
when the assessment was
made by the Commissioner
until paid, with interests,
penalties, and costs that
mayAaccrue
reportinonaddition
the distraint
theretoshall,
uponwithin
all property
ten (10)
anddays
rights
to property
from
receipt of the
belonging
to thebetaxpayer
warrant,
submitted
by the distraining officer
to the RDO, and to the
RRD.
Yes
The tax may be assessed, or a preceeding in
court for the collection of such tax may be
filed without assessment, at any time within
ten (10) years after the discovery of the
falsity, fraud or omission: Provided, That in a
fraud assessment which has become final
and executory, the fact of fraud shall be
judicially taken cognizance of in the civil or
criminal action for the collection thereof.
Taxpayer owing
delinquent tax
failed to pay within
the required time.
Yes
1
Is the amount
involved in
excess of
P1,000,000.00?
RDO seizes sufficient
personal property to
satisfy the tax, charge
and expenses of seizure.
Any residue over and
above what is required
to pay the entire claim,
including expenses,
shall be returned to
the owner of the
property sold.
No
No
Property so purchased may be resold by the CIR or his deputy, the net proceeds therefrom shall be remitted to the National
Treasury and accounted for as internal revenue.
Within two days after the sale, the officer making the same shall make a
report of his proceedings in writing to the CIR and shall himself preserve a
copy of such report as an official record.