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Inherent Limitations, Constitutional Limitations, Ordinary Assets, CTA,…
Inherent Limitations
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Territoriality
Test of taxability is the source and the source of an income is that activity which produced the income. (CIR v. BOAC)
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CTA
Exclusive Original JD
Civil
CIR decisions involving disputed assessments, refunds if IR taxes, other matters under the NIRC or other laws administered by the BIR
**Inaction by CIR in disputed assessments, refunds, fees, charges, penalties, other matters
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Decisions of SoF on customs cases elevated to them automatically for review from COC decisions which are adverse to the government
Decisions of SoTI in cases of nonagricultural product, commodity, article and Sec. of Agri in cases of agricultural product, commodity or article involving dumping and countervailing duties
Criminal
criminal offenses arising from violations of the NIRC, CMTA, and other laws administered by the BIR or BOC, where
principal amount of taxes and fees, charges and penalties claimed is P1,000,000 or more
Tax Collection Cases
final and executory assessment of taxes, fees, charges and penalties
principal amount claimed is P 1,000,000 or more
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CTA En Banc
Civil
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Central Board of Assessment Appealls (appellate jd)
cases of assessment and taxation of real proeprty originally decided by the proincila or city board of assessment appeals
Criminal
from CTA in Division in exercise of exclusive OG JD
cases: NIRC violations/CMTA violations/ other laws administered by BIR/BOC
from MR or new trial of Court in Dvision in exercise of APPELLATE JD over criminal offenses udner Sec. 2f, RRCTA
RTC decisions in exercise of their APPELLATE JD over criminal offensess under Sec. 2f, Rule 4, RRCTA
Tax Collection
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decisions on MR or new trial of Court Divison in exercise of exclusive OG JD over tax colelction cases
BIR
Composition
CIR
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decide disputed assessments, refunds, fees, penalties, other matters
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obtain info and to summon, examine, and take testimony of persons
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authority to delegate power
Except: power to recommend promulgation of internal revenue rules and regulations
Authority to make tax assessments may be delegated to subordiante officers. (Oceanic Wireless Network v. CIR)
duty to ensure the provision and distribution of forms, receipts, certificates and appliances and the acknowledgement of payment of taxes
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