Professional Documents
Culture Documents
1
QUIZ IN TAXATION REVIEW (TAX REMEDIES, TAX ADDITIONS)
9. Using the same facts above, but the ITR is filed ON TIME but through an
internal revenue officer other than whom the return is required to be filed.
The total amount due is
a. Php100,000 b. Php130,000 c. Php150,000
d. Php125,000
10.The taxpayer did not file his ITR for calendar year 2013. He was notified by
the BIR of his failure to file the tax return for which reason he filed his tax
return and paid the tax only after said notice on October 15,2015. The tax
due per return is Php100,000. The total amount due on October 15, 2015
(excluding compromise penalty) is:
a. Php150,000 b. Php155,000 c. Php180,000
d. Php205,000
11.The taxpayer filed on time his ITR for calendar year 2013 and paid
Php100,000 on April 15, 2014. Upon pre-audit of his return, it was disclosed
that he erroneously computed the tax due. The correct amount of tax due is
Php120,000. The taxpayer is assessed for deficiency income tax in a letter of
demand and assessment notice issued on June 15, 2015 calling for payment
on or before July 15, 2015. The amount still due on July 15, 2015 is:
a. Php30,000 b. Php31,250 c. Php35,000
d. Php25,000
12.A corporation filed its ITR and paid the tax for calendar year 2013 with a net
taxable income of Php500,000. Upon investigation, it was disclosed that its
ITR was false and fraudulent because it did not report a taxable income
amounting to another Php500,000. Failing to protest on time against the
prelliminary assessment notice, a final letter of demand and assessment
notice issued on June 15, 2015 calling for payment on or before July 15, 2015.
The amount still due on July 15, 2015 is:
a. Php328,125 b. Php297,500 c. Php262,500
d. Php306,250
13.In the preceding number, assuming that the assessment has become final
and collectible, but the corporation pays the tax assessment only on August
15, 2015, the total amount due (excluding compromise penalty) is:
a. Php332,500 b. Php376,833 c. Php387,917
d. Php 329,500
14.An assessment shall become final if not protested administratively or if such
protest is not filed with the BIR, from receipt of the assessment within
a. 30 days b. 60 days c. 90 days d. 180 days
15.Using the preceding no., relevant supporting documents must also be
presented to the BIR, from filing the protest on the assessment within
a. 30 days b. 60 days c. 90 days d. 180 days
16.An appeal on an assessment may be made to the CTA if the BIR does not act
on the protest within how many days from the taxpayers submission of
documents supporting his protest?
a. 30 days b. 60 days c. 90 days d. 180 days
17.I. The Taxpayer shall respond to a pre-assessment notice and if he fails to
respond an assessment shall be issued.
II. an assessment issued may be questioned administratively with the BIR
a. True true b. True false c. False true d. false false
2
QUIZ IN TAXATION REVIEW (TAX REMEDIES, TAX ADDITIONS)
18.Where a return was filed as a general rule, the prescriptive period for
assessment after the date the return was due or was filed whichever is later
is within
a. 3 years b. 5 years c. 7 years d. 10 years
19.Where any national internal revenue tax is alleged to have been erroneously
or illegally collected, as a remedy, the taxpayer shoukd first file an action for
refund withthe
a. Regional Trial Court b. Court of Tax Appeals c. BIR d.
Court of Appeals
20.In case of an assessment of a tax
a. The assessment should be made within 3 years from the date of filing of
the return
b. The assessment should be made within 3 years from the date the return is
due
c. A protest should be made on time, otherwise the assessment becomes
final and executory
d. A protest may be filed anytime before the BIR collects the tax
21.Date of payment of tax erroneously paid April 15, 2013
Date a claim for refund was filed January 15, 2014
Date decision of denial by the BIR was received September 15,
2014
Last day to appeal to the CTA is
a. April 15, 2015 b. January 15, 2015 c. November 15, 2014 d.
October 15, 2014
22.Using the preseding no., if date of decision of denial by the BIR was received
on March 31, 2015, the last day to appeal to the CTA is
a. April 30, 2015 b. April 15, 2015 c. March 31, 2016 d. May 30, 2016
23.Date Assessment was received March 8, 2014
Date petition for reinvestigation was filed with the BIR March 18, 2014
Date filing of documents to support the petition May 8, 2014
Date decision of denial of the petition was received September 28, 2014
That last day to appeal to the CTA is
a. April 15, 2015 b. November 8, 2014 c. December 8, 2014 d.
October 28, 2014
24.Date assessment was received March 8, 2014
Date petition for reconsideration was filed with the BIR March 28, 2014
Date of filing of documents to support the petition May 8, 2014
No decision on the protest is received as of October 30, 2014
The last day to appeal to the CTA is
a. April 15, 2015 b. November 8, 2014 c. December 4,2014 d.
November 30, 2014
25.Date assessment was received March 8, 2014
Date petition for reinvestigation was filed with the BIR March 28, 2014
Date of filing of documents to support the petition May 8, 2014
Date decision of denial by the BIR was received June 10, 2014
Date petition for reconsideration was filed with the BIR June 18,
2014
Date decision of denial of the petition for reconsideration was received
June 28, 2014
The last day to appeal to the CTA is
3
QUIZ IN TAXATION REVIEW (TAX REMEDIES, TAX ADDITIONS)
4
QUIZ IN TAXATION REVIEW (TAX REMEDIES, TAX ADDITIONS)
PROBLEM: The income tax return of Nicole for 2013 was filed on April 10,
2014. The tax per return was Php3,000 but tax audit by the BIR was
Php5,000. An assessment for deficiency tax was made on April 15, 2017:
1. Was the assessment made on time?_______
2. If the assessment was made on April 20, 2017, what is the defense of the
taxpayer?______
3. Suppose the BIR discovered on December 1, 2025 that the taxpayer filed
a fraudulent return, and the assessment was made on April 20, 2033. Is
the assessment valid?_______
4. Suppose no return was filed and the failure to file the return was known to
the BIR on December 1, 2023. Whithin what time may the BIR make an
assessment?________
1. Last day to file claim for refund with the Commissioner of Internal
Revenue is on _________.
2. Supppose the claim for refund was filed on September 10, 2015 and was
denied by the CIR. Decision of denial was received by the taxpayer on
January 10, 2016, what is the remedy of the taxpayer?
3. Suppose claim for refund was filed on September 10, 2015 and the
decision of the CIR denying the claim was received by the tax payer on
April 20, 2016, can the taxpayer appeal to the CTA?__________ why?
_________.
End