Professional Documents
Culture Documents
The return made by the Commissioner, in this instance, shall be prima facie
correct and sufficient for all legal purposes.
Sec. 4. – Power of Commissioner to Interpret Tax Laws and Decide Tax Cases
Power to interpret provisions of NIRC and other tax laws – exclusive and original
jurisdiction of CIR; review by Sec. of Finance.
Commissioner has power to decide
disputed assessments
refunds of internal revenue taxes
fees or other charges
penalties imposed in relation thereto
other matters arising under the NIRC or other laws
administered by BIR
Exclusive appellate jurisdiction of the CTA.
Commissioner is empowered:
However, the Commissioner’s authority to inquire into bank deposits shall be limited
to:
Bank deposits of a decedent to determine his/her gross estate
Bank deposits of a taxpayer who has filed an application for
compromise of his tax liability by reason of financial incapacity
Waiver in writing of taxpayer’s privilege under Bank Secrecy Law
Required when applying for compromise of tax liability by reason of
financial incapacity; such waiver constitutes the Commissioner’s
authority to inquire into bank deposits of the taxpayer.
Read:
Rev. Memo Order 20-90 (4 April 1990) – Proper execution of the waiver
of the statute of limitations under the NIRC
Rev. Memo Order 48-90 (23 April 1990) Counting of the three-year
prescriptive period in issuance of notice of assessment, or warrants of
distraint, levy and garnishment
Cases:
Limitations: New issues cannot be raised for the first time on appeal.
What are the exceptions?
V. Appeal from the CTA to the Court of Appeals, from the CA to the Supreme
Court
Prescriptive period
Magsaysay Lines v. CA, G.R. No. 111184, 12 August 1996
Liboro v. CA, 173 SCRA 285
3. Forfeiture
Sec. 216 NIRC
Secs. 224-226 NIRC
4. Tax lien
Sec. 219 NIRC of 1997
Rev. Memo Circular 2-94
Republic v. Enriquez, 166 SCRA 608
Commissioner v. NLRC, 238 SCRA 42
Hongkong and Shanghai Bank v. Rafferty, 39 SCRA 145
B. Judicial remedies
Civil/criminal action
Requirements in filing criminal/civil cases
Secs. 220-221 NIRC
Ungab v. Cusi, 97 SCRA 877
Com. v. CA, 257 SCRA 200 (Lucio Tan/Fortune Tobacco Case)
Resolution on the Motion for Reconsideration, 7 February 1997
A. Civil Penalties/Surcharges/Interest
Cases:
C. Compliance requirements
D. Crimes/offenses/penalties/forfeitures
1. Revised penalties
X. Informer’s Reward