May10,
2022
Naci
onal
es,
Phi
el
Daphi
ne
BGF
BSA3201–STRATEGI
CTAXMANAGEMENT
FI
NALTERM QUI
ZNO.1
I
nst
r
uct
i
ons:
Readeachquest
i
oncar
ef
ul
l
yandsubmi
ty
ouranswer
si
nPDF.Uset
hi
sf
or
matf
ort
hef
i
l
ename
andemai
l
subj
ect(
Lastname_
Sect
i
on_
FQ1)
.Submi
ty
ouranswer
st
omyemai
l
at
v
i
ncent
.
r
ami
so@ue.
edu.
ph.
1.XYZI
nc.r
ecei
v
edanot
i
ceofassessmentf
r
om t
heBI
R.I
tseasonabl
yf
i
l
edapr
ot
estwi
t
hal
l
t
henecessar
ysuppor
t
i
ngdocument
s,
butt
heBI
Rf
ai
l
edt
oactont
hepr
ot
est
.Thi
r
t
yday
sf
r
om
t
hel
apseof180day
sf
r
om t
hef
i
l
i
ngofi
t
spr
ot
est
,
XYZI
nc.st
i
l
l
hasnotel
ev
at
edt
hemat
t
ert
o
t
heCTA.Whatr
emedy
,
i
fany
,
canXYZI
nc.t
ake?(
5Poi
nt
s)
Answer
:
I
tmaywai
tf
ort
hef
i
nal
deci
si
onoft
heBI
Ronhi
spr
ot
estandappeal
i
tt
ot
heCTA
wi
t
hi
n30day
sf
r
om r
ecei
ptofsuchdeci
si
on.I
ft
het
axpay
er
’
spr
ot
esti
sdeni
ed,
i
nwhol
eori
n
par
t
,
byt
her
epr
esent
at
i
v
eoft
heCommi
ssi
onerofI
nt
er
nal
Rev
enue(
CI
R)
,
t
het
axpay
ermay
:
(
1)
f
i
l
eaPet
i
t
i
onf
orRev
i
ew(
PFR)wi
t
ht
heCTAwi
t
hi
n30day
sf
r
om t
her
ecei
ptoft
hedeni
al
(
i
.
e.
,
j
udi
ci
al
appeal
)
;
or(
2)f
i
l
eaRequestf
orReconsi
der
at
i
onwi
t
ht
heCI
Rwi
t
hi
n30day
sf
r
om t
he
r
ecei
ptoft
hedeni
al
(
i
.
e.
,
admi
ni
st
r
at
i
v
eappeal
)
,
andi
ft
hepr
ot
esti
sst
i
l
l
deni
edbyt
heCI
R,
appeal
t
ot
heCTAwi
t
hi
n30day
sf
r
om t
her
ecei
ptoft
hedeni
al
.AMot
i
onf
orReconsi
der
at
i
on
mayst
i
l
l
bef
i
l
edwi
t
ht
heCI
Rbutt
hi
swi
l
l
nott
ol
l
t
he30dayper
i
odt
oappeal
t
ot
heCTA.
2.I
st
heBI
R'
spowert
ogar
ni
sht
het
axpay
er
'
sbankdeposi
t
ssuspendedornotwhenaBI
R
deci
si
onaf
f
i
r
mi
nganassessmenti
sappeal
edt
ot
heCTA?Expl
ai
ny
ouranswer
.(
5Poi
nt
s)
Answer
:
BI
R'
spowert
ogar
ni
sht
het
axpay
er
'
sbankdeposi
t
si
snotsuspendedsi
ncet
he
cont
i
nuedexi
st
enceofgov
er
nmentdependsont
axr
ev
enues.TheBur
eauofI
nt
er
nal
Rev
enue
shal
l
beundert
hesuper
v
i
si
onandcont
r
ol
oft
heDepar
t
mentofFi
nanceandi
t
spower
sand
dut
i
esshal
l
compr
ehendt
heassessmentandcol
l
ect
i
onofal
l
nat
i
onal
i
nt
er
nal
r
ev
enuet
axes,
f
ees,
andchar
ges,
andt
heenf
or
cementofal
l
f
or
f
ei
t
ur
es,
penal
t
i
es,
andf
i
nesconnect
ed
t
her
ewi
t
h,
i
ncl
udi
ngt
heexecut
i
onofj
udgment
si
nal
l
casesdeci
dedi
ni
t
sf
av
orbyt
heCour
tof
TaxAppeal
sandt
heor
di
nar
ycour
t
s.TheBur
eaushal
l
gi
v
eef
f
ectt
oandadmi
ni
st
ert
he
super
v
i
sor
yandpol
i
cepower
sconf
er
r
edt
oi
tbyt
hi
sCodeorot
herl
aws.I
ncaset
het
axpay
eror
t
heper
sonhav
i
ngt
hepossessi
onandcont
r
ol
oft
hepr
oper
t
ysoughtt
obepl
acedunder
const
r
uct
i
v
edi
st
r
ai
ntr
ef
usesorf
ai
l
st
osi
gnt
her
ecei
pther
ei
nr
ef
er
r
edt
o,
t
her
ev
enueof
f
i
cer
ef
f
ect
i
ngt
heconst
r
uct
i
v
edi
st
r
ai
ntshal
l
pr
oceedt
opr
epar
eal
i
stofsuchpr
oper
t
yand,
i
nt
he
pr
esenceoft
wo(
2)wi
t
nessed,
l
eav
eacopyt
her
eofi
nt
hepr
emi
seswher
et
hepr
oper
t
y
di
st
r
ai
nedi
sl
ocat
ed,
af
t
erwhi
cht
hesai
dpr
oper
t
yshal
l
bedeemedt
ohav
ebeenpl
acedunder
const
r
uct
i
v
edi
st
r
ai
nt
.
3.I
nwhati
nst
ancewher
et
heBI
Rcoul
dnotav
ai
l
i
t
sel
foft
her
emedyofl
ev
yanddi
st
r
ai
ntt
o
i
mpl
ement
,
t
hr
oughcol
l
ect
i
on,
anassessmentt
hathasbecomef
i
nal
,
execut
or
y
,
and
demandabl
e?(
5Poi
nt
s)
Answer
:
Theamountoft
het
axi
nv
ol
v
eddoesnotexceedP100.
00.
Theamountoft
het
ax
i
nv
ol
v
eddoesnotexceedP100.
00.(
a)Bydi
st
r
ai
ntofgoods,
chat
t
el
s,
oref
f
ect
s,
andot
her
per
sonal
pr
oper
t
yofwhat
ev
erchar
act
er
,
i
ncl
udi
ngst
ocksandot
hersecur
i
t
i
es,
debt
s,
cr
edi
t
s,
bankaccount
sandi
nt
er
esti
nandr
i
ght
st
oper
sonal
pr
oper
t
y
,
andbyl
ev
yuponr
eal
pr
oper
t
yand
i
nt
er
esti
nr
i
ght
st
or
eal
pr
oper
t
y
;
and(
b)Byci
v
i
l
orcr
i
mi
nal
act
i
on.Ei
t
heroft
heser
emedi
esor
bot
hsi
mul
t
aneousl
ymaybepur
suedi
nt
hedi
scr
et
i
onoft
heaut
hor
i
t
i
eschar
gedwi
t
ht
he
col
l
ect
i
onofsucht
axes:
Pr
ov
i
ded,
howev
er
,
Thatt
her
emedi
esofdi
st
r
ai
ntandl
ev
yshal
l
notbe
av
ai
l
edofwher
et
heamountoft
axi
nv
ol
v
ei
snotmor
et
hanonehundr
edpesos(
P100)
.
4.I
nwhatcasesdoi
ssuanceofWar
r
antofDi
st
r
ai
nt
/
Lev
y(
WDL)beconsi
der
edpr
emat
ur
e?I
s
BI
Ral
l
owedt
oi
ssueapr
emat
ur
ewar
r
ant
?Just
i
f
yy
ouranswer
.(
5Poi
nt
s)
Answer
:
WhenWDLi
si
ssued,
i
thasf
ar
r
eachi
ngi
mpl
i
cat
i
onsasf
arast
axpay
err
emedyi
s
concer
ned.I
ti
sonl
yt
heCour
tofTaxAppeal
s(
CTA)t
hatcanst
opi
t
sexecut
i
on.Noappeal
t
akent
ot
heCTAf
r
om t
hedeci
si
onoft
heCommi
ssi
onerofI
nt
er
nal
Rev
enueonadi
sput
ed
assessmentshal
l
suspendt
hepay
ment
,
l
ev
y
,
di
st
r
ai
nt
,
and/
orsal
eofanypr
oper
t
yoft
he
t
axpay
erf
ort
hesat
i
sf
act
i
onofhi
st
axl
i
abi
l
i
t
y
,
unl
esst
heCTAsuspendst
hecol
l
ect
i
onaf
t
er
pay
mentofbond.
So,
t
heBI
Rmayenf
or
cecol
l
ect
i
onpr
oceedi
ngsonl
ywhent
heCommi
ssi
oner
ort
heRegi
onal
Di
r
ect
orhasi
ssuedt
heFDDAorwhent
heCTAhaspr
omul
gat
edadeci
si
on.The
BI
Rneednotwai
tf
ort
heassessmentt
obecomef
i
nal
andexecut
or
y
.Cl
ear
l
y
,
r
ev
enueof
f
i
cer
s
ar
eonl
yaut
hor
i
zedt
oi
ssueWDLwhenanassessmenti
s“
unappeal
ed”ort
hedeci
si
onoft
he
CTAbecomes“
f
i
nal
andexecut
or
y
”
.Theycannotenf
or
cecol
l
ect
i
onwhent
heassessmenti
s
st
i
l
l
underpr
ot
estori
sst
i
l
l
bei
ngappeal
edatt
heCTA.RMOs392007and422010ar
eno
l
ongercont
r
ol
l
i
ng.Rev
enueof
f
i
cer
smustobser
v
et
hegui
del
i
nesofRMO352019whi
chdef
i
nes
whatar
econsi
der
ed“
unappeal
ed”or“
f
i
nal
andexecut
or
y
”assessment
st
hatcanbesubj
ect
ed
t
oenf
or
cementpr
oceedi
ng.
5.Whatar
et
headmi
ni
st
r
at
i
v
eandj
udi
ci
al
r
emedi
esoft
heBI
Rt
ocol
l
ectdel
i
nquentt
axes?(
5
Poi
nt
s)
Answer
:
TheBur
eauofI
nt
er
nal
Rev
enuehast
hepowert
oenf
or
cet
hecol
l
ect
i
onofunpai
dt
axes
ei
t
hert
hr
oughsummar
yadmi
ni
st
r
at
i
v
er
emedi
es,
suchast
hei
ssuanceofawar
r
antofdi
st
r
ai
nt
and/
orl
ev
y
,
orj
udi
ci
al
ones,
suchasf
i
l
i
ngaci
v
i
l
orcr
i
mi
nal
act
i
onagai
nstt
het
axpay
er
.Fort
he
f
or
mer
,
t
heBI
Rmaysei
zet
het
axpay
er
’
sper
sonal
pr
oper
t
i
es,
i
ncl
udi
ngbutnotl
i
mi
t
edt
o,
st
ocks,
secur
i
t
i
es,
debt
s,
cr
edi
t
s,
bankaccount
sandr
i
ght
st
oper
sonal
pr
oper
t
i
eswhenheorshef
ai
l
s
t
opayhi
sorherdel
i
nquentt
axwi
t
hi
nt
her
equi
r
edper
i
od.Fur
t
her
mor
e,
t
hebur
eaumayl
ev
yon
t
hedel
i
nquentt
axpay
er
’
sr
eal
pr
oper
t
i
es,
si
mul
t
aneousl
yoraf
t
ert
hedi
st
r
ai
ntofper
sonal
pr
oper
t
i
es.I
nCommi
ssi
onerofI
nt
er
nal
Rev
enue(
CI
R)v
.Mani
l
aMedi
cal
Ser
v
i
cesI
nc.(
CTAEB
Case2014,
CTACase8907,
Sept
.1,
2020)
,
t
heCTA,
si
t
t
i
ngenbanc,
i
nv
al
i
dat
edt
heWDL
becauset
heexami
ner
swhopr
epar
edt
heNot
i
ceofI
nf
or
mal
Conf
er
enceandPr
el
i
mi
nar
y
AssessmentNot
i
ce(
PAN)ar
enott
heonesnamedi
nt
heLet
t
erofAut
hor
i
t
y
,
t
hust
heyar
eanot
v
est
edwi
t
haut
hor
i
t
yt
oconductt
heaudi
ti
nv
est
i
gat
i
on.