tax 1 ppt

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NOT SUBJECT TO COMPROMISE

1. Withholding tax cases unless the

applicant- taxpayer invoe! provi!ion! o" la#that ca!t $o%&t on the taxpayer'! o&li(ation to

#ithhol$

). Criminal tax fraud cases con*r+e$ a!

!%ch &y the CIR or hi! $%ly-a%thori,e$

repre!entative

. Delinquent accounts #ith $%ly approved

schedule of installment payments

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. Ca!e! #here the nal reports o"

reinve!ti(ation or recon!i$eration have &eeni!!%e$ resulting to reduction in the original

assessment an$ the taxpayer i! agreeable to

!%ch $eci!ion &y !i(nin( the re/%ire$

a(ree+ent "or+ "or the p%rpo!e.

8/18/2019 tax 1 ppt

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0Note Re(ional Eval%ation Boar$ +ay enterinto a co+pro+i!e on

a. 2!!e!!+ent i!!%e$ &y the Re(ional O3icer!involvin( &a!ic $e*ciency taxe! o" P4556555 orle!!7 an$ &. Minor cri+inal violation!6$i!covere$ &y re(ional an$ $i!trict 0See Section80c96 Tax Co$e9

8/18/2019 tax 1 ppt

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4. Ca!e! #hich &eco+e nal and executory

after nal judgment o" a co%rt #hereco+pro+i!e i! re/%e!te$ on the (ro%n$ o"

*nancial

Incapacity o" the taxpayer 0 Sec. ) 6 RR no. 5-

)55)9

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:. Estate tax cases #here co+pro+i!e i!

re/%e!te$ on the (ro%n$ o" *nancial incapacity8. Criminal violations already led in

court

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MINIMUM 2MOUNTS ;ORCOMPROMISE

SETT

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Note The Eval%ation Boar$ 0 co+po!e$ o"

CIR an$ >ep%ty Co++i!!ioner!9 !hallapprove the !ettle+ent i"

a9 the &a!ic tax involve! ?1 +illion or

&9 the !ettle+et o3ere$ i! @ the pre!cri&e$

+ini+%+ rate!

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The CIR alone ha! the po#er to co+pro+i!e

or a&ate tax lia&ility. The po#er i!

$i!cretionary. Ao#ever6 he !ho%l$ con!i$er the

pec%niary intere!t o" (overn+ent6

con!i$eration! o" %!tice6 e/%ity an$ p%&lic

policy.

Tax a!!e!!+ent! i!!%e$ &y re(ional o3ice!involvin( &a!ic $e*ciency tax o" P4556555 or

le!! an$ +inor cri+inal violation! $i!covere$

&y re(ional an$ $i!trict o3icial! +ay &e

co+pro+i!e$ &y Re(ional Eval%ation Boar$

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 2B2TEMENT OR C2NCE

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>ISTR2INT02CTU2

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Note

1. Con!tr%ctive $i!traint $oe! not re/%ire

$elin/%ency o" taxpayer

). >i!traint an$ levy cannot &e availe$ o" #here

a+o%nt $oe! not excee$ P155.55

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PROPERTIES NOT SUBJECT TO>ISTR2INTD

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>ISTR2INT M2FBE M2>E BF 

CIRD a%thori,e$ repre!entative! G >eli/%ent

tax i! +ore than 1 +illion

Reven%e >i!trict O3icer- >elin/%ent tax i! 1

+illion or le!!

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SUSPENSION O; BUSINESSOPER2TIONS

;or at- re(i!tere$ per!on6 there +%!t &e an

%n$er!tate+ent o" taxa&le !ale! or receipt! &y5= or +ore o" hi! correct taxa&le !ale! or

receipt! "or the taxa&le /%arter

Note The $%ration o" the !%!pen!ion o"

&%!ine!! operation i! "or a perio$ o" not le!!

than 4 $ay! an$ !hall &e li"te$ only %pon

co+pliance o" #hatever re/%ire+ent! i+po!e$

&y the CIR in the collection or$er.

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T2H < IEN

Note 2 tax on !peci*e$ property o" a

taxpayer i! al!o a lien on hi! other property.

Ao#ever6 thi! $oe! not exten$ to a property

+erely lea!e$ to hi+

The lien !hall not &e vali$ a(ain!t any

+ort(a(ee6 p%rcha!er6 or %$(+ent cre$itor

%ntil notice o" !%ch lien !hall &e *le$ &y the

Co++i!!ioner o" Internal Reven%e in the O3ice

o" the Re(i!ter o" >ee$! o" the province or city

#here the property o" the taxpayer i! !it%ate$

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EHTINUISAMENT O; T2H

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;OR;EITURE

;or"eite$ property +ay&e !ol$ or $e!troye$.

Note S%&ect to li+itation that "or"eite$ property

!hall not &e $e!troye$ %ntil atlea!t )5$ay! a"ter!ei,%re

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EN;ORCEMENT O; 2>MINISTR2TIE;INE

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 JU>ICI2< REME>IES

Civil action

Cri+inal action!

Note In *lin( o" cri+inal action! 0 "al!e or"ra%$%lent ret%rn96 procee$in(! +ay co++ence$#itho%t an a!!e!!+ent

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PRESCRIPTIE

PERIO>

 2!!e!!+ent- year! "ro+ $ate o" la!t $ay o" *lin(

Except

Section ))). ;al!e6 "ra%$%lent or "ail%re to *le ITR-

15 year! "ro+ $i!covery

 2(ree+ent to exten$ perio$ &e"ore expiration o"

year!

aiver o" ren%nciation

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Collection o" taxe!

4year! "ro+ a!!e!!+ent

15year! #itho%t a!!e!!+ent in ca!e o" "ra%$%lent

or "al!e ret%rn #ith intent to eva$e or "ail%re to *le

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;or violation o" tax co$e 4 year! "or+ $ate o"

co++i!!ion or $i!covery thereo"