13. Alert orders...................................................... 342 14. Seizure and forfeiture..................................... 342 15. Appeal in protest and forfeiture cases......... 344 16. Nature of seizure proceedings ...................... 346 17. Purpose of seizure proceedings.................... 347 18. Procedure in seizure cases............................. 347 19. Advance ruling and dispute settlement...... 348 20. Authority of Commissioner of Customs to make compromise ............................. 350 21. Remedies for collection of duties ................. 350 O. The Court of Tax Appeals 1. Preliminary considerations ........................... 351 2. Organization of the Court of Tax Appeals ........................................ 353 3. Powers of the Court of Tax Appeals ............ 354 4. Jurisdiction of the Court of Tax Appeals ........................................ 355 5. Appeal in realty assessment and taxation cases ......................................................... 359 6. Court of Tax Appeals, a court of special jurisdiction ................................. 360 7. Meaning of “decision” on disputed assessment............................................... 360 8. Mode of Appeal to Court of Tax Appeals ... 361 9. Appeal to the Court of Tax Appeals en banc..................................................... 362 10. Who may appeal ............................................. 362 11. Effect of failure to appeal to the Court of Tax Appeals ........................................ 363
xx 6. Decisions and rulings..................................... 336 7. Customs jurisdiction and control ................. 337 8. Functions of the Tariff Commission............. 338 9. Nature of liability of importer for duties .... 339 10. Government’s right of compulsory acquisition ............................................... 339 11. Remedy by making a protest ........................ 340 12. Appeals from decision of Commissioner in protest cases ....................................... 341 8. Interest on refund of taxes............................. 321 9. Remedy by appeal to the Court of Tax Appeals ........................................ 322 10. Requirements for appeal in disputed assessments ............................................. 323 11. Effect of failure to appeal assessment.......... 324 12. Final decision on the motion for reconsideration................................. 324 13. Requirements for appeal in refund and tax credit cases ................................ 325 14. Computation of the two-year prescriptive period................................. 325 15. Filing of claim and appeal mandatory ........ 326 16. Remedy by action contesting forfeiture of chattel .................................................. 327 17. Remedy by action for damages against revenue officers ...................................... 327 18. Remedy by filing criminal complaint against revenue officers ........................ 328 19. Criminal and administrative liability of the offender ........................................ 329 M. Remedies of the Taxpayer under Special Tax Laws 1. Where special tax law administered by Bureau of Internal Revenue.................. 330 2. Where special tax law not administered by Bureau of Internal Revenue ............ 331 N. Proceedings under the Tariff and Customs Law 1. Cases arising under the Tariff and Customs Code ........................................ 331 2. Meaning of “Tariff and Customs Law” ....... 332 3. Types of importation ...................................... 332 4. Owner of imported goods ............................. 333 5. Duties, powers, and jurisdiction of the Bureau of Customs ..................... 333 13. Alert orders...................................................... 342 14. Seizure and forfeiture..................................... 342 15. Appeal in protest and forfeiture cases......... 344 16. Nature of seizure proceedings ...................... 346 17. Purpose of seizure proceedings.................... 347 18. Procedure in seizure cases............................. 347 19. Advance ruling and dispute settlement...... 348 20. Authority of Commissioner of Customs to make compromise ............................. 350 21. Remedies for collection of duties ................. 350 O. The Court of Tax Appeals 1. Preliminary considerations ........................... 351 2. Organization of the Court of Tax Appeals ........................................ 353 3. Powers of the Court of Tax Appeals ............ 354 4. Jurisdiction of the Court of Tax Appeals ........................................ 355 5. Appeal in realty assessment and taxation cases ......................................................... 359 6. Court of Tax Appeals, a court of special jurisdiction ................................. 360 7. Meaning of “decision” on disputed assessment............................................... 360 8. Mode of Appeal to Court of Tax Appeals ... 361 9. Appeal to the Court of Tax Appeals en banc..................................................... 362 10. Who may appeal ............................................. 362
THE FUNDAMENTALS OF TAXATION
12. Effect of appeal to the Court of Tax
Appeals.................................................... 364
xxi
13. When tax collection may be suspended
pending appeal....................................... 365 14. Rendition and content of decision ............... 365 15. Effect of decision that tax barred/not barred by statute of limitations............ 366 16. Appeal from decisions of the Court of Tax Appeals ........................................ 366 17. Factual findings of the Court of Tax Appeals generally binding ................... 368 P. Books of Accounts and Records 1. Purpose of requirement to keep books of accounts................................... 369 2. Persons and entities required to keep books of accounts and records ............. 369 3. Books and records that may be kept............ 369 4. Audit and examination of books of account by independent CPA.............................. 370 5. Who is an independent certified public accountant................................... 371 6. Use of subsidiary books................................. 371 7. Registration and approval of books of accounts .............................................. 372 8. Language to be used and translation of entries .................................................. 372 9. Examination and inspection by internal revenue officers ....................... 373 10. Preservation of books and records ............... 374 11. Submission of books in case of retirement ........................................... 375 12. Notice of contemplated dissolution............. 376 13. Persons required to issue sales invoices or receipts ................................ 376 14. Exhibition of notice at place of business ..... 377 Case Title Index ................................................................ 379 Subject Index..................................................................... 394
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