Atty. Cabaniero Tax Questions

8/12/2019 Atty. Cabaniero Tax Questions

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TAX 1

1. The Supreme Court ruled that taxpayers owe honesty to government just as governmentowes fairness to taxpayers in the case of (Gen. Prin)

a. Commissioner vs. Algue

b. !" #amily Savings an$ vs. Court of Appeals

c. Commissioner vs. To$yo shipping Co.

d. !hilippine %uaranty Co. "nc. vs. Commissioner.

&. The principle on progressivity in taxation is premised on the following objective'(rephrase) (Gen. Prin)

a. to avoid regressively in taxation

b. encourage economic growth

c. increased revenue

d. reduced social ine*uality.

+. The ruled that while taxes are intended for general benefits, special benefits to taxpayersare not re*uired is pursuant to (Gen. Prin)

a. general welfare test

b. purpose test

c. benefit-protection theory

d. lifeblood

. The exercise of the power to tax by the government is so awesome, plenary, supreme,comprehensive and unlimited as cited in the case of (Gen. Prin)

a. /cCullough vs. /aryland

b. !anhandle 0il Co. vs. /ississippi

c. /oor vs. Alton

d. eaver vs. Scott


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2. The jurisprudence that when the transaction itself is the one that is tax-exempt, but

through error the seller pays the tax and shifts the same to the buyer, the seller gets the

refund, but must hold it in trust for the buyers was established in the case of (Gen. Prin)

a. !hilippine Acetylene Co. vs. Comm.

b. Commissioner vs. %otano

c. /aceda vs. /acaraig

d. Collector vs. American 3ubber Co.

4. hen the classification for taxation is prompted by a spirit of hospitability or

discrimination, the same is violativeof (Gen. Prin)

a. due process of law

b. e*ual protection of law

c. uniformity of taxation

d. public purpose

5. Condonation of taxes due and payable to the exclusion of taxes already collected

complies with the rule on (Gen. Prin)

a. uniformity

b. e*ual protection of law

c. tax exemption

d. tax amnesty

6. "f a jeopardy assessment is issued by the "3, the recourse of the taxpayers is (Rem)

a. to appeal to the Court of Tax Appeals.

b. file a motion for reinvestigation.

c. as$ for abatement of the assessment .

d. protest the assessment.


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7. A party adversely affected by a resolution of a division of a CTA en banc can file !etition

for 3eview on Certiorari before the Supreme Court pursuant to (Admin)

a. 3ule 2 of the 3ules of Civil !rocedure

b. 3ule & of 3C!

c. 3ule + of 3C!

d. Section 5 of 3.A. 7&6&

18. "n the case of Commissioner of "nternal 3evenue vs. 9nion Shipping Co., the final

decision which was appealable to the Court of Tax Appeals was (Rem)

a. when the warrant of distraint and levy was served on taxpayer.

b. when a civil action for collection was filed by the "3 against the taxpayers.

c. when there was inaction on the part of the "3 as to the protest filed by the taxpayers.

d. when the "3 denied the protest filed by the taxpayers.

11. The lien of the %overnment for unpaid internal revenue taxes arises when (Rem)

a. the service of warrant of distraint of personal property was made.

b. the tax became due and payable.

c. the assessment becomes final and unappealable.

d. there is a disputed assessment.

1&. The remission of taxes due and payable to the exclusion of taxes already collectedconstitute (Gen Prin)

a. class legislation

b. valid classification

c. violative of due process of law

d. uniform classification

1+. henever exemption are expressly granted by organic or statute law, they are called

(Gen. Prin)


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a. statutory exemption

b. express exemption

c. total exemption

d. absolute exemption

1. :eductions for income tax purposes parta$e the nature of (Gen. Prin)

a. fringe benefits

b. tax privilege

c. tax exemption

d. tax incentives

12. The confidentiality rule of "3 tax returns does not apply to (Admin)

a. when inspection is authori;ed by the Secretary of #inance

b. when re*uired by Congress in aid of legislation

c. when re*uired by the 0mbudsman

d. in the case of tax compromise

14. "f a criminal case is filed against a taxpayer for tax evasion, the pendency of the criminalcase (Rem)

a. suspends the running of the prescriptive period for collection of tax.

b. does not suspend the prescriptive period for collection.

c. suspends the prescriptive period for the civil action only.

d. merely interrupts the prescriptive period.

15. An estate tax is computed on the basis on the basis of the aggregate value of the

properties left by the testator at time of death. 0n what category of tax does estate taxfall< (Gen. Prin)

a. real property tax


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b. property tax

c. transfer tax

d. excise tax

16. :uring the /arcos regime, the #iscal "ncentives 3eview oard was established torecommend the restoration of tax exemption previously abolished under presidential

decrees and headed by the Secretary of #inance, said move is (Gen. Prin)

a. violative of due process of law.

b. violative of non-impairment of contract.

c. complies with due process of law .

d. unauthori;ed delegation of the power to grant tax exemption.

17. #orfeited property by the ureau of "nternal 3evenue under Section &&2 of the Tax

3eform Code of 1775 shall not be destroyed until at least (Rem)

a. 12 days.

b. &8 day.

c. +8 days.

d. 4 months after sei;ure.

&8. "nternal revenue officers assigned to perform assessment or collection functions shall not

remain in the same assignment for more than (Tax Admin)

a. two years.

b. five years.

c. three years.

d. four years.

1. Stoc$holders may be held liable for the unpaid taxes of a dissolved corporation if it

appears that the corporate assets have passed into their hands. T39=


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&. The jurisdiction of the tax court include cases involving the collection of the so-calledcompromises penalties. T39=

+. The Term > 0ther /atters? within the Tax Court@s jurisdiction on cases coming from the

"3 includes *uestion of unfair competition in the use of the simplified boo$$eepingrecords under the Tax Code. #AS=

. /andamus to compel the Commissioner of "nternal revenue to assess will result in

judicial encroachment on executive functions. T39=

2. There is no reasonable basis for exempting foreign-sourced income of non-residentciti;en as compared to resident citi;en who have pay the ordinary graduated rates.

#AS=

4. "t is possible that constructive distraint may be applied even if an actual tax delin*uency

on the part of the taxpayers already exist. T39=

5. !ayment of the tax due after apprehension shall constitute a valid defense in any

prosecution for violation af ay provision of the Tax Code. #AS=

6. An assessment wherein the tax assessor has no power to act at all is an erroneous

assessment #AS=

7. =stoppel does not apply to deprive the %overnment of its right to raise defenses even if

those defenses are being raised only for the first time on appeal.T39=

18. "ndirect duplicate taxation is also $nown as obnoxious taxation. #AS=

11. The running of the prescriptive period is not interrupted by a re*uest for reconsiderationif the re*uest does not advance new grounds not previously alleged. T39=


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1&. hile the right to appeal a decision of the Commissioner if "nternal 3evenue to the tax

court is merely a statutory remedy, nevertheless the re*uirement that it must be brought

within thirty days is jurisdictional. T39=

1+. The e*uali;ation of assessments by a central body is not within the realm of legislativepower and may therefore be delegated to administrative body. T39=

1. "n the >Tolentino =-BAT? case, it was upheld that the imposition of the BAT on sales

and leases of real estate by virtue of contracts entered into to the affectivity of the BATlaw violated the non-impairment of contracts rule in the Constitution. #AS=

12. A "3 /emorandum Circular parta$es the nature of regulation within the contemplation

of the Tax Code and therefore needs publication in order to be effective. #AS=


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TAX &

1. An increase in the value of property is considered (Gen. Prin)

a. income

b. assessed value

c. economic benefit

d. unreali;ed increase in capital

&. #or income tax purposes, an alien is considered a resident or non-resident depending on

(Income Tax)

a. documents issued by the ureau of "mmigration.

b. having relatives in the !hilippines.

c. being a student in a !hilippines university.

d. intention as to the length and nature to stay.

+. A /emorandum of Agreement was entered into between Active and 3ealty "nc. (A3")

and Active !roperties "nc. (A!") providing for the construction of an office tower at

uendia Avenue across 3eposo Street, /a$ati to be jointly owned by them on a 48-8 basis to be leased out between the two corporations on the basis of their

corresponding contribution. The arrangement is (Income Tax)

a. an informal partnership

b. corporate entity

c. tax-exempt joint venture

d. taxable joint venture

. 9nder the D"3C, the /inimum Corporate "ncome Tax (/C"T) is payable on a (Income

Tax)

a. monthly basis

b. *uarterly basis

c. taxable year basis


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d. semi-annual basis

2. :ividends remitted to the head office of a resident foreign corporation by a domestic

corporation are considered (Income Tax)

a. branch profits subject to branch profits remittance tax

b. dividends subject to +8 final withholding tax under the Tax Code or a tax treaty

c. dividends subject to regular income tax

d. tax exempt dividend

4. Compensation for damages for personal injuries represents payment for loss of expected

profits is (Income)

a. taxable income

b. tax-exempt income

c. income enjoying preferential tax treatment

d. an exclusion

5. 9nder Section &2(.&), dividends received by a non-resident alien not engaged in trade or

business in the !hilippines are subject to (Income)

a. regular income tax of +&

b. final tax of 18

c. final tax of &2

d. final tax of 12

6. The law which provides tax exempt retirement pay to *ualified private employees in the

absence of any retirement plan in the establishment is

a. 3.A. Do. 715

b. !.:. Do. &&8

c. 3.A. Do. 541

d. 3.A. Do. 6&


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7. The senior citi;en@s discount being granted to *ualified to senior citi;ens on theirpurchase of medicines is treated by the drug store as (income)

a. tax credit.

b. deductible cost

c. input BAT for BAT purposes

d. exclusion

18. 9nder the Tax Code, securities becoming worthless is treated as (income)

a. ordinary asset transaction

b. capital asset transaction

c. wash sale transaction

d. e*uity loss

11. Amounts paid for an agreement not to compete in trade or business where the taxpayer

can prove the existence of such an agreement are considered (Income)

a. ordinary and necessary business expenses

b. cost of goods sold

c. disturbance compensation

d. capital expenditure

1&. The premium of payment for health andEor hospitali;ation insurance which is the only

deduction allowed for compensation earners applies only to families which has a grossannual income of not more than (Income)

a. !&28,888

b. !&88,888

c. !+88,888

d. !+28,888


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1+. 3eal and other properties owned or ac*uired (30!0A) by a ban$ which were ac*uired

through foreclosure of properties of delin*uent client-borrowers are considered (Income)

a. capital assets

b. ordinary assets

c. ban$s@ property and e*uipment

d. ban$s fixed assets for operation

1. :istribution of li*uidating dividends in li*uidation of corporations is (income)

a. an ordinary asset transaction

b. a capital asset transaction

c. sale of business assets

d. exchange of business assets

12. A method developed by the "3 to examine a taxpayer@s income is such method whereinthe e*uivalent of a ration analysis of percentages considered typical of the business under

investigation is being used to indicate potential sources of revenue where revenue records

do not exist. This method is called (Tax Admin)

a. benchmar$ method

b. ratio analysis method

c. industry code method

d. percentage method

14. The property, rights, and obligation of a person which are not extinguished by his death

and also those which have accrued thereto since the opening of the succession is called

(Estate Tax)

a. estate

b. assets and liabilities

c. net worth

d. liabilities and e*uities


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15. The amount of interest on foreign loans contracted on or after August 1, 1764 is subject

to (Income)

a. regular income tax

b. 12 final withholding tax

c. &8 final withholding tax

d. 18 final withholding tax

16. The amount of royalties on boo$s as well as other literary wor$s and royalties on musical

compositions shall be subject to (Income)

a. regular income tax

b. tax exempt

c. final tax of &8

d. final tax of 18

17. "f a holder of a long-term deposit or investment certificate preterminates the same and

gets the proceeds thereon whereby the remaining maturity thereof is + years to less than

years, a final be imposed on the entire income at the rate of (Income)

a. 2

b. &8

c. 1&

d. 18

&8. "n case of charitable contribution of property other than money, the basis of the deduction

for income tax purposes is (Income)

a. fair mar$et value

b. assessed value

c. ac*uisition cost

d. boo$ value


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&2. hen a corporation is subject to the /inimum Corporate "ncome Tax (/C"T) in any

taxabe year during the three-year period for D0C0 utili;ation, the running of the three-

year period for the D0C0 expiry is (Income)

a. interrupted

b. suspended

c. not interrupted

d. extended

&4. A #ilipino citi;en who wor$s in runei from /onday to #riday and spends his wee$ends

and a 4-wee$ vacation leave in the !hilippines is considered a (Income)

a. resident #ilipino citi;en

b. #ilipino 0verseas Contract or$er

c. non-resident #ilipino citi;en

d. #ilipino tourist

&5. A system where the tax treatment views indifferently the tax base and generally treats in

common all categories of taxable income of the taxpayer is called (Gen Prin)

a. unitary tax treatment

b. global treatment

c. absolute income taxation system

d. modified income tax system

&6. Cash pri;es won by local playersEparticipants in golf tournaments are considered

(Income)

a. business income

b. regular income

c. passive income

d. compensation income


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TAX 1

1. The official action of an examiner of the ureau of "nternal 3evenue in determining the

correctness of the tax due from a taxpayer is referred to as' (Tax Admin)

a. Tax =xaminationb. Tax Audit

c. Tax Assessmentd. Tax /apping

&. hen a taxpayer ta$es the initiative of preparing and filing his tax return with the ureau

of "nternal 3evenue, the same is referred to as' (Tax Admin)a. Tax compliance

b. Tax initiative

c. "nternal assessmentd. Self assessment

+. "f after a tax investigation, the "3 examiner found out that the tax paid by the taxpayerupon filing his tax return is short of what should have been paid under the law, the tax

payer is liable for' (Tax Admin)a. Tax avoidanceb. Tax evasion

c. :eficiency assessment

d. :elin*uency assessment

. hen the "3 examiner issued an assessment which was not bac$ed up by the full audit

and only for the purpose of beating the prescriptive period, the assessment is called' (Tax

Admin)a. Boid assessment

b. "llegal assessment

c. =rroneous assessmentd. Geopardy assessment

2. hen a tax assessment issued by the ureau of "nternal 3evenue is administratively

protested within thirty (+8) days from the receipt of the assessment, the assessment iscalled' (Tax Admin)a. Administrative assessment

b. !reliminary assessment

c. :isputed assessmentd. #inal assessment

4. The rule of >Do =stoppel Against the %overnment> means that' (Tax Admin)a. the government is always presumed correct in performing its tax assessment

functionsJb. the taxpayer failed to rebut the tax findings of the government uncovered during tax

examination


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c. the government is not liable for the neglect of its agents and officers

d. the government cannot be hampered in doing its tax collection duties.

5. The power of the commissioner of "nternal 3evenue to obtain information from third

parties in determining the tax liability of a taxpayer covers information coming from'

(Tax Admin)a. 0ther government offices

b. "nformers

c. Tax returns filed by the taxpayerd. All persons both government and private

6. A material factor in resolving *uestions of prescription in the assessment of taxes is' (Tax

Admin)

a. Complete submission of all the attachments to the tax returns J

b. #iling of the tax return in the right venue

c. Kaving the tax return stamped received by the "3 authori;ed receiving officer

d. The date of the filing of the tax return.

7. An income tax return for taxable year &887 was filed on Ganuary 12, &818. Theprescriptive period for assessment is' (Tax Admin)a. Ganuary 12, &81+

b. :ecember +1, &81&c. April &2, &81+

d. April 12, &812

18. #orfeiture of property of a delin*uent taxpayer is done by the ureau of "nternal 3evenuewhen' (Tax Admin)a. Taxpayer did not file a protest against the tax assessment

b. Taxpayer does not attend an informal conference arranged by the "3c. Taxpayer retires from business or about to leave the !hilippines

d. "n a public auction of the property of a delin*uent taxpayer, no bidders bid for the

property

11. A tax evasion case discovered by the "3 examiner should be filed by the latter with'

(Tax Admin)

a. #iscal@s 0fficeb. Court of Tax Appeals

c. :epartment of Gustice

d. 0ffice of the "3 Commissioner

1&. "f a tax or any portion thereof is unjustly assessed, the recourse of the taxpayer is' (Rem)a. To initiate an offer of compromise of the tax with the Commissioner of "nternal

3evenueJ

b. The file a case against the "3 examiner in the 0mbudsman

c. To file a damage suit in the ordinary courts

d. To re*uest the Commissioner of "nternal 3evenue to abate the tax liability


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1+. A compromise for the payment of an "nternal 3evenue tax is' (Tax Admin)

a. A unilateral act of the Commissioner of "nternal 3evenueb. An exclusive right of the taxpayer

c. A mutual agreement between the Commissioner and the taxpayer

d. A right mandated by the Tax Code

1. The minimum rate for the compromise settlement of a tax liability where the taxpayer is

financially incapable is' (Tax Admin)a. 18

b. 8

c. &2

d. 2

12. The prescriptive period for the collection of a previously assessed "nternal 3evenue tax

is' (Tax Admin)

a. #ive (2) years fallowing the assessment of the taxb. Three (+) years following the filing of the tax return

c. #ive (2) years following the filing of the tax returnd. Ten (18) years following the assessment of the tax

14. A re*uest for reinvestigation by the taxpayer which is granted by the Commissioner hasthe following effect' (Tax Admin)a. Suspends the prescriptive period for assessment

b. !uts an end to an assessment

c. !rescriptive period for the assessment is not affected and continues to rund. 3enders the assessment final executor

15. The prescriptive period for the filing of a claim for refund or tax credit of erroneouslypaid internal revenue tax is' (Tax Admin)a. Two (&) years from date of payment, regardless of any supervening event

b. Six (4) years from date of paymentc. Two (&) years from date of payment but if there is a supervising event, two years

from the date of the supervising event.

d. Three (+) years from the date of payment

16. The broad spectrum of taxation includes the rule that the collection of taxes could not be

stopped by the courts pursuant to the following rule' (Tax Admin)

a. ifeblood Theory in Taxationb. Tax exemption policy

c. Do-"njunction rule

d. Theory of Decessity

17. 0ne of the canons of taxation is fiscal ade*uacy. A violation of this canon would fall

under the following' (Gen Prin)


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a. The constitutional provision that all revenue bills should originate from the Kouse of

Senate may concur with amendments

b. :ereliction of duties on the part of the ureau of "nternal 3evenuec. Do breach of any constitutional provision

d. The ateral Attrition aw

&8. henever a violation of the Tax 3eform Code of 1775 is committed by a taxpayer, an

internal revenue officer can ma$e an arrest. The legal basis for this is the' (Tax Admin)a. 3evised !enal Codeb. Tax Code

c. 3ules of Court

d. 0mbudsman Act

&1. A property may be placed under constructive distraint by the ureau of "nternal 3evenue

when' (Tax Admin)

a. The taxpayer becomes delin*uent in the payment of internal revenue tax

b. The taxpayer fails to file a protest against tax assessmentc. The taxpayer may not yet be delin*uent

d. The taxpayer fails to appeal to the Court of Tax Appeals

&&. A taxpayer overpaid his income tax when he filed his income tax return on April 12,

&885. 3eali;ing the overpayment, he filed a claim for refund with the "3 on Gune 12,&885. Ke received the reply of the "3 denying his claim on /ay +, &887. hat should

he do with the adverse decision of the "3< (Remedies)a. #ile a /otion for 3econsideration with the "3

b. =levate the case to the Court of Tax Appeals within +8 days from /ay +, &887 giventhe +8 days deadline to appeal adverse decision pursuant to 3A 7&6&

c. Ke has lost his right to appeal

d. #ile an auction with the ordinary courts for undue payment (solutio indebiti)

&+. efore a case for tax evasion against a client under the Tax Code is filed, the same must

be approved by the' (Tax Admin)a. Solicitor %eneral@s 0ffice

b. Secretary of #inance

c. Commissioner of "nternal 3evenue

d. :epartment of Gustice

&. "n case of doubt in a tax exemption law, which of the following rules shall govern< (Gen

Prin)

a. The doubt must be resolved in favor of the taxpayer since a tax is a deprivation of

hard-earned money of the taxpayer.

b. Do person shall be deprived of due process of law which is guaranteed by theConstitution.

c. The doubt must be resolved in favor of the government .

d. The legislative intention must be determined first.


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&2. A taxpayer filed his income tax return on April 12, &886. Ke received a Dotice of

Assessment on Ganuary 12, &887 and shortly thereafter the "3 examiner started his

investigation of the return. 9pon 3eceipt of the preliminary report of the result of the taxexamination, taxpayer re*uested for investigation which was granted by the "3 on Gune

12, &887 and reinvestigation was finished on :ecember 12, &887. The final assessment

was only issued to the taxpayer on Gune 12, &811 for which the taxpayer argued thatassessment has prescribed since under the + years-prescriptive rule under Section &8+ of

the Tax Code, the final assessment should have been issue on or before April 12, &811.

The issue is' (Tax Admin)a. The assessment has already prescribed under section &8+ of the Tax Code

b. The assessment has prescribed because the "3 did not ta$e the initiative of

re*uesting the taxpayer to file the aiver of the !rescriptive !eriod

c. The assessment has not yet prescribed because it falls within the grounds undersection &&+ of the Tax Code

d. The assessment has prescribed because the "3 did not offer to compromise the

assessment with the taxpayer.


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TAX 1

1. The authority of the Commissioner of "nternal 3evenue to prescribed real property valuesis intended for the following purpose' (tax Admin)a. Assure collection of the correct real property taxes due from property owners

b. To have uniform and standard valuation of real properties and assure transparency inbusiness transactions

c. !revent undervaluation of real property values for tax purposes

d. Avoid arbitrariness in the valuation of real properties.

&. The termination of a taxable period of a taxpayer is intended for the following purpose'

(tax Admin)

a. To address the internal accounting needs of the "3b. The taxpayer is retiring from business or intending to leave the !hilippines

c. The taxpayer has re*uested the "3 for such move

d. The business of the taxpayer necessitates such move

+. The powers vested on the Commissioner may be delegated to the following' (tax Admin)a. :ivision chief or higherb. Tas$ #orce of the Commissioner

c. Commissioner@s confidential advisers

d. =xternal consultants

. henever the Commissioner joins inventoryLta$ing and surveillance job of taxpayers

under Section 4 ( c ) of the Tax Code, he would need authority from' (tax Admin)

a. 0rdinary courtsb. Court of Tax Appeals

c. Secretary of #inance

d. Do need to get any authority

2. hen a warrant of %arnishment is issued by the Commissioner of internal 3evenue to

garnish a taxpayer@s money in the custody of a ban$, the same is a violative of' (tax

Admin)

a. 3epublic Act 182 ( Secrecy of an$ :eposits)

b. %eneral an$ing aws of &888

c. Confidentiality of an$ing Transactionsd. Dot violative of the laws cited above

4. aws and regulations issued by the government concerning collection of taxes arere*uired to be published in newspapers of general circulation. #ailure to do so violates'

(Gen Prin)

a. "nherent limitations on taxationsb. Canons of taxations

c. !rivate rights of taxpayer

d. Theoretical justice


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5. "t has been said that in taxation, there is symbiotic relationship between the taxpayer and

the government. The doctrine falls under' (Gen Prin)

a. asis of Taxationb. Aspects of Taxation

c. The Court of Tax Appeals

d. The =valuation oard

6. "n case of a compromise of a civil liability for taxes where the basic tax exceeds 0ne

/illion !esos or where the settlement offered is less than the minimum rate of 8 thecompromise shall be approved by the ' (tax Admin)a. Secretary of #inance

b. Commissioner of "nternal 3evenue

c. Court of Tax Appealsd. =valuation oard

7. A refund chec$ or warrant issued by the "3 in accordance with Section &8 of the Tax

Code are claimable within the period of' (tax Admin)a. Two years

b. Ten yearsc. #ive years

d. Three years

18. hen the power of the Commissioner to compromise a tax case is delegated under

Section 5 of the Tax Code on cases involving basic deficiency tax of !288,888 or less,

the same may be delegated to the' (tax Admin)

a. 3egional :irectorb. Assistant 3egional :irector

c. 3evenue :istrict 0fficer

d. 3egional =valuation board

11. The Secrecy of an$ :eposits under 3epublic Act Do. 182 is automatically waived by

operation of law examination of the following taxes' (tax Admin)a. "ncome Tax

b. Balue Added Tax

c. =state Tax

d. :onor@s Tax

1&. The Det orth /ethod of investigation being utili;ed by the "3 in assessing taxpayers

is based on the following' (Tax Admin)a. hen a person is benefit economically in life, his net worth will increase

b. hen the capital account of a person increases, there is presumed income

c. All persons who have assets are presumed to have incomed. All persons who have source of income should have taxable income

1+. 0ne of the canons of taxation is theoretical justice. A violation of this canon is based on'

(Gen Prin)


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a. The rule of uniformity and e*ual protection of law in taxation.

b. Theory of necessity

c. asis of taxation which is reciprocityd. %uarantee of due process of law

1. Ac*uittal in a criminal case for tax evasion does not carry with it the exoneration fromcivil obligation to pay tax is in the Tax Code (tax Admin)a. A criminal case is governed by the 3evised !enal code while the civil obligation to

pay tax in the Tax Codeb. A different *uantum of evidence is re*uired in a criminal case vis-M-vis a civil

obligation to pay tax

c. A criminal violation is sanctioned by fines and imprisonment whereas the civil

obligation is exposed only to the incremental penalties for deficiency and delin*uencyd. There are two separate and distinct offenses involved.

12. hich of the following situations do not re*uire a pre-assessment under the Tax Code

Atty. Cabaniero Tax Questions

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Transcript of Atty. Cabaniero Tax Questions