Atty. Yancy San Juan Taxation 2 (for February 04, 2014) I. - TopicsExpress

Atty. Yancy San Juan Taxation 2 (for February 04, 2014) I. Assessment of Taxes A. Definition and Concepts (Sections 4-17, 203, 222, 223, 228 of NIRC) 1. Tax Assessment 2. Tax Audit 3. Letter of Authority/Audit Notice 4. Pre-Assessment Notice 5. Formal Assessment Notice 6. Deficiency vs. Delinquency 7. Jeopardy Assessment Cases: CIR vs. HANTEX Trading Co., Inc. GR No. 136975, March 31, 2005 RP vs. CTA GR L-38540, 149 SCRA 351 ABS CBN Broadcasting Corp. vs. CTA, 108 SCRA 143 CIR vs. Raul M. Gonzales, GR No. 177279, Oct. 13, 2010 CIR vs. Metro Star Superama, GR. 185371, Dec. 8, 2010 Lucas G. Adamson, et al vs. CA, et al, GR Nos. 120935 & 124557, May 29, 2009 CIR vs. Sony G.R. No. 178697, November 23, 2010 CIR vs. Menguito, GR 167560, September 17, 2008 CIR vs. Pascor Realty, GR No. 128315, June 29, 1999 B. Period to Assess 1. Prescription Secs. 203, 222 NIRC CIR vs. Kudos Metal Corp, GR No. 178087, May 5, 2010 CIR vs. FMF Devt. Corp., GR No. 167765, June 30, 2008 Republic vs. Ricarte, GR L-46893, Nov. 12, 1985 2. Suspension CIR vs. Gonzales, 18 SCRA 757 Republic vs. Kerr, 18 SCRA 20 Aznar vs. CTA 58 SCRA 519 Philippine Journalist vs. CIR GR No. 162852 3. Requisites for valid assessment Azucena Reyes vs. CIR, GR No. 159694/163581, Jan. 27, 2006 Barcelon Roxas Securities vs. CIR, GR No. 157064, August 7, 2006 CIR vs. BPI GR No. 134062, April 7, 2007 II. Protesting an Assessment (Section 228, NIRC) A. How to protest B. Effect of protest C. Effect of failure to protest D. Decision on disputed assessment E. Subsequent remedies of taxpayer Cases: CIR vs. Metro Star Superama, GR. 185371, Dec. 8, 2010 RCBC vs. CIR, GR No. 170257, Sept. 7, 2011. Oceanic Wireless Network vs. CIR, GR No. 148380, Dec. 9, 2005 Allied Banking Corporation vs. CIR, G.R. No. 175097, February 5, 2010. CIR vs. Hambrecht & Quist Philippines, Inc., G.R. No. 169225, November 17, 2010. RCBC vs. CIR, GR No. 168498, April 24, 2007. Reference: Law of Basic Taxation in the Philippines, Benjamin B. Aban. NIRC of 1997

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