to sign receipt ......................................... 254
15. Actual distraint and constructive
distraint compared................................. 254
E. Levy of Real Property
1. Meaning of levy .............................................. 255 2. When levy may be effected ........................... 256 3. How levy effected........................................... 256 4. Procedure for levy of real estate ................... 256 5. Release of property levied upon prior to sale ............................................. 257 6. Forfeiture by government of property levied upon ............................................. 257 7. Resale of real estate taken for taxes.............. 258 8. Redemption of property sold or forfeited .............................................. 258 9. Where property not redeemed ..................... 260 10. Distraint and levy compared ........................ 261 11. Offenses in connection with distraint and levy ................................................... 262 F. Enforcement of Forfeiture 1. Meaning of forfeiture ..................................... 263 2. Effect of forfeiture ........................................... 263 3. How remedy of forfeiture enforced ............. 263 4. Specific cases of forfeiture ............................. 263 5. When forfeited property to be destroyed or sold ................................... 264 6. Rules for sale of forfeited personal property ................................................... 265 7. Summary detention prior to forfeiture.................................................. 265
THE FUNDAMENTALS OF TAXATION
J.
Judicial Remedies 1. When judicial action may be pursued......... 298 2. Meaning of civil action................................... 298 3. Criminal action as a remedy to collect taxes......................................... 299 4. Effect of acquittal on tax liability.................. 301 5. Effect of satisfaction of tax liability on criminal liability................................ 301 6. Form and mode of proceeding ..................... 301 7. Crimes, other offenses and forfeitures......... 303
K. Prescriptive Rules
G. Enforcement of Tax Lien
xix 7. When written claim not necessary ............... 320 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 1. Meaning of prescription, statute limitations, and prescriptive periods ....................... 306 2. Prescriptive rules in general.......................... 306 3. Prescriptive periods for assessment............. 307 4. Date of discovery of falsity or fraud, or failure to file return ........................... 309 5. Prescriptive periods for collection................ 310 6. When period of limitations interrupted...... 312 7. When return considered as filed .................. 313 8. When return valid .......................................... 313 9. When return appropriate............................... 314 10. Purpose of statutes of limitations................. 314 11. Construction of statutes of limitations ........ 315 L. Remedies of the Taxpayer under the Tax Code 1. In general ......................................................... 315 2. Summary of remedies available to the taxpayer........................................ 316 3. Remedy before payment................................ 317 4. Remedy after payment................................... 318 5. Requisites for tax refund or credit................ 319 6. Payment under protest not essential to refund .................................................. 320
xvii 3. Extent and nature of tax lien ......................... 266 4. Property to which tax lien attaches.............. 267 5. Extinguishment of tax lien ............................ 268 1. Meaning of tax lien ......................................... 266 2. Necessity of express creation ........................ 266 H. Compromise and Abatement of Tax Liability/ Refund or Credit of Taxes 1. Meaning of compromise ................................ 268 2. Essence of a compromise ............................... 268 3. Nature of a compromise ................................ 269 4. Requisites of a tax compromise .................... 269 5. Who may compromise tax cases .................. 270 6. Extent of the power to compromise............. 271 7. Binding effect and execution of compromise ........................................ 277 8. Remedy in case of failure of taxpayer to comply with a compromise.............. 277 9. Abatement or cancellation of tax liability..................................................... 278 10. Credit or refund of taxes................................ 278 I. Other Administrative Remedies 1. Requiring the filing of bonds ........................ 279 2. Requiring proof of filing income tax returns ............................................... 280 3. Giving of rewards to informers .................... 281 4. Imposition of surcharge and interest ........... 283 5. Making arrest, search, and seizure............... 288 6. Deportation in the case of aliens .................. 289 7. Inspection and examination of books.......... 290 8. Obtaining information on tax liability of any person .......................................... 290 9. Inventory-taking of stock-in-trade and making surveillance............................... 291 10. Prescribing presumptive gross sales or receipts ................................................ 292 11. Prescribing real property values................... 293 12. Inquiring into bank deposit accounts .......... 294 13. Registration of taxpayers............................... 296
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