Requisites

This topic has no further subtopics. Explore its practice questions below.

1. What is essential before treating a disputed additional amount as collectible through the summary delinquent-tax remedi…
2. Which collection methods does Section 205 identify, subject to their legal requirements?
3. Under Section 220, whose approval is required before filing the specified court action for recovery of national interna…
4. A return admits a legally due and ascertainable P200,000 tax, left unpaid after its prescribed due date. Is a fresh def…
5. A return declares no tax due. The BIR proposes an additional disputed amount but has no valid assessment or other lawfu…
6. A corporation’s return shows no tax payable. The BIR relies solely on a provision for current income tax in audited fin…
7. The government establishes a qualifying failure-to-file case under Section 222(a) and timely files a judicial collectio…
8. Distinguish collection of admitted self-assessed unpaid tax from collection of additional liability first disputed by t…
9. Why does the importance of revenue collection not excuse omission of a required valid assessment before summary collect…
10. Why is identifying a collection remedy under Section 205 only the beginning of the legal analysis?
11. What does the receipt used for constructive distraint under 206 require concerning the listed personal property?
12. Under 206, whose refusal or failure to sign triggers the alternate listing procedure?