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Intax Revviwr

The document discusses the powers and functions of government related to taxation. It covers the inherent powers of government including taxation and eminent domain. It also discusses the Bureau of Internal Revenue which is responsible for tax assessment, collection and enforcement in the Philippines.

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bshark784
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19 views3 pages

Intax Revviwr

The document discusses the powers and functions of government related to taxation. It covers the inherent powers of government including taxation and eminent domain. It also discusses the Bureau of Internal Revenue which is responsible for tax assessment, collection and enforcement in the Philippines.

Uploaded by

bshark784
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Name: Zhan D. Ladera 5.

Inherent Powers of Government :

Section: HRM-2A - Eminent Domain : Government's authority


to acquire private property for public use with
compensation.
REVIEWER SUMMARY IN INTAX
- Police Power : Authority to regulate
behavior and enforce laws for public order.

1. Tax: Mandatory payment imposed by the - Taxation Power : Authority to impose taxes
government on individuals or entities to fund to generate revenue for public services.
public expenditures.

6. Purposes of Taxation :
2. Types of Tax Systems:
- Primary : Raise revenue for public welfare.
- Regressive Tax System: Tax rate decreases as
- Secondary : Reduce inequality, encourage
income increases.
local industries, regulate activities.
- Progressive Tax System: Tax rate increases as
income increases.
7. Taxation and Lifeblood Doctrine :
- Proportional Tax System : Same tax rate for
all income levels. - Taxation is vital for government functioning
and must be collected promptly.

3. Requirements for Valid Tax :


8. Theories on Taxation :
- Imposed through legislative action.
- Necessity Theory : Taxes necessary for
- Collected in the form of money for public
government functions and sovereignty.
purposes.
- Benefits-Protection Theory : Taxes paid for
benefits and protection provided by the state.
4. Types of Taxes :

- Income Tax : Tax on financial income.


9. Double Taxation : Occurs when the same
- Value Added Tax (VAT) : Consumption tax on taxpayer is taxed twice by the same tax
goods and services. jurisdiction for the same thing.

- Estate Tax : Tax on property transmission


upon death.
10. Escapes from Taxation : Methods to limit
- Property Tax : Tax on real estate. or avoid tax impact.

- Excise Tax : Tax on specific goods or - Tax evasion : Illegal reduction of tax
services. payment.
- Tax avoidance : Legal reduction or escape - Commissioner of Internal Revenue heads the
from taxes. BIR.

- Tax exemption : Immunity from certain - Four Deputy Commissioners assist the
taxes. Commissioner.

11. Tax Refund : Excess tax payment returned 3. Powers of the Commissioner :
to taxpayer.
- Exclusive jurisdiction to interpret tax laws.
12. Tax Credit : Direct reduction in tax owed.
- Authority to decide disputed tax cases.
13. Tax Amnesty : Pardon for erring taxpayers.
- Power to obtain information and summon
14. Taxpayer’s Suit : Legal action challenging individuals for examination.
government decisions related to taxes.

4. Assessments and Additional


15. Limitations of Taxation : Requirements :

- Public Purpose : Taxes should serve a public - Commissioner can authorize tax examination
benefit. and determine tax liability.

- Legislative Nature : Taxes must be enacted - May prescribe additional requirements for
through legislative process. tax administration and enforcement.

- International Comity and Treaties : Tax laws


must comply with international agreements and
5. Delegation of Powers :
diplomatic conventions.
- Commissioner can delegate powers to
subordinate officials, subject to limitations.
Module 4: National Internal Revenue

6. Duty to Ensure Compliance :


1. Bureau of Internal Revenue (BIR) Overview
- Commissioner ensures provision and
:
distribution of tax-related forms, receipts,
- Under Department of Finance supervision. certificates, etc.

- Responsible for national revenue tax


assessment, collection, and enforcement of
7. Internal Revenue Districts :
penalties.
- Commissioner divides the Philippines into
- Administers supervisory and police powers
revenue districts for administrative purposes.
as per the tax code.
- Each district supervised by a Revenue District
Officer.
2. Chief Officials :
8. Revenue Regional Director : 14. Rules and Regulations :

- Implements tax laws and regulations in the - Secretary of Finance promulgates rules for
region. tax enforcement.

- Issues examination letters and ensures - Rules cover various aspects like assessment,
efficient tax service. collection, penalties, and interest rates.

9. Duties of Revenue Officers : 15. Statutory Offenses and Penalties :

- Ensure compliance with tax laws and - Civil penalties and interest imposed for tax
regulations. deficiencies, late filings, and failure to comply.

- Aid in preventing, detecting, and punishing - Failure to file information returns incurs
tax fraud and delinquencies. penalties.

10. Agents for Tax Collection :

- Customs Commissioner, government heads,


and accredited banks act as agents for tax
collection.

11. Authority of Revenue Officers :

- Power to administer oaths, take testimony,


make arrests, and seizures for tax violations.

12. Assignment of Internal Revenue Officers :

- Officers may be assigned to establishments


or special duties as required.

13. Reports and Accountability :

- Internal revenue officers report violations to


the Commissioner.

- Commissioner submits detailed annual


reports to disclose revenue collections and
disbursements.

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