Legislación de tierras pampeana entre 1958 y 1962

DISTRAINT OF PERSONAL PROPERTY AND LEVY OF REAL PROPERTY

Upon the issuance of any ruling, order or decision by the CTA favorable to the national government, the CTA shall issue an order authorizing the BIR, through the Commissioner:

1. to seize and distraint any goods, chattels, or effects and the personal property, including stocks and other securities, debts, credits, bank accounts, and interests in and rights to personal property and/or

2. levy the real property of such persons in sufficient quantity to satisfy the tax or charge together with any increment thereto incident to delinquency.

This remedy shall not be exclusive and shall not preclude the Court from availing of other means under the Rules of Court.

JURISDICTION

I. EXCLUSIVE APPELLATE JURISDICTION TO REVIEW BY APPEAL

(

Decisions of the

Commissioner of Internal Revenue

1. in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto,

2. or other matters arising under the NIRC or other laws administered by the BIR;

(

Inaction by the

Commissioner of Internal Revenue

1. in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto,

2. or other matters arising under the NIRC or other laws administered by the BIR, where the NIRC provides a specific period for action, in which case the inaction shall be deemed a denial;

(

Decisions, orders or resolutions of the RTC

– in local tax cases originally decided or resolved by them in the exercise of their original or appellate jurisdiction;

(

Decisions of the

Commissioner of Customs

1. in cases involving liability for customs duties, fees or other money charges, seizure, detention or release of property

affected, fines, forfeitures or other penalties in relation thereto,

2. or other matters arising under the Customs Law or other laws administered by the Bureau of Customs;

(

Decisions of the

Central Board of Assessment Appeals

– in the exercise of its appellate jurisdiction over cases involving the assessment and taxation of real property originally decided by the provincial or city board of assessment appeals;

(

Decisions of the

Secretary of Finance

– on customs cases elevated to him automatically for review from decisions of the Commissioner of Customs which are adverse to the Government under Section 2315 of the Tariff and Customs Code;

(

Decisions of the

Secretary of Trade and Industry in the case of

nonagricultural product,

commodity or article, and the Secretary of Agriculture in the case of agricultural product, commodity or article,

– involving dumping and countervailing duties under Secs. 301and 302, respectively, of the Tariff and Customs Code, and safeguard measures under RA No, 8800, where either party may appeal the decision to impose or not to impose said duties.

II. JURISDICTION OVER CASES INVOLVING CRIMINAL CASES

(a) Exclusive original jurisdiction

over all criminal cases arising from violations of the NIRC or Tariff and Customs Code and other laws administered by the BIR or the Bureau of Customs

•

Provided however, where the principal amount of taxes and fees, exclusive of charges and penalties claimed is less than one million pesos (P1, 000, 000. 00) or where there is no specified amount claimed - the offenses or penalties shall be tried by the regular courts and the jurisdiction of the CTA shall be appellate.

• Any provision of law or the Rules of Court to the contrary notwithstanding, the criminal action and the corresponding civil action for the recovery of civil liability for taxes and penalties shall at all times be simultaneously instituted with,

and jointly determined in the same proceeding by the CTA, the filing of the criminal action being deemed to necessarily carry with it the filing of the civil action, and no right to reserve the filing of such civil action separately from the criminal action will be recognized.

(b) Exclusive appellate jurisdiction

in criminal offenses

• Over appeals from the judgments, resolutions or orders of the RTC in tax cases originally decided by them, in their

respective territorial

jurisdiction.

• Over petitions for review of the judgments, resolutions, or orders of the RTC in the exercise of their appellate jurisdiction over tax cases originally decided by the Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial Courts in their respective jurisdiction.

III. JURISDICTION OVER TAX COLLECTION CASES

(a) Exclusive original jurisdiction

in tax collection cases involving final and executory assessments for taxes, fees, charges and penalties.

•

In collection cases where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than one million pesos (P 1, 000, 000. 00) – shall be tried by the proper Municipal Trial Court, Metropolitan Trial Court, and Regional Trial Court.

(b) Exclusive appellate

jurisdiction in tax collection

cases

• Over appeals from the judgments, resolutions or orders of RTC in tax collection cases originally decided by them, in their respective territorial jurisdiction.

• Over petitions for review of the judgements, resolutions or orders of the RTC in the exercise of their appellate jurisdiction over tax collection cases originally decided by the Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts, in their respective jurisdiction.



In criminal and collection cases, the Government may directly file the said cases with the CTA covering amounts within its exclusive and original jurisdiction.



See ANNEX P – Comparative Diagrams on CTA jurisdiction.

“Other Matters”

Those controversies which can be considered within the scope of the function of the BIR / BOC under ejusdem generis rule (e.g. action for the nullity of distraint and levy; questioning the propriety of the assessment; collection of compromise penalties).

APPEAL

When

Within 30 days after the receipt of such decision or ruling or after the expiration of the period fixed by law for action.

Modes of Appeal

(1) By filing a petition for review under a procedure analogous to that provided for under Rule 42 of 1997 Rules on Civil Procedure

•

decision, ruling, or inaction of the Commissioner of Internal Revenue, Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry or the Secretary of Agriculture or the Regional Trial Courts

• this appeal shall be heard by a Division of the CTA

(2) By filing a petition for review under a procedure analogous to that provided for under Rule 43 of 1997 Rules on Civil Procedure

•

decisions or rulings of the Central Board of Assessments Appeals and the Regional Trial Courts in the exercise of its appellate jurisdiction

• this appeal shall be heard by the CTA en banc.

Procedure

A. Any party adversely affected by a ruling, order or decision of a Division of the CTA may file a motion for reconsideration or new trial before the same Division within 15 days from notice

B. Any party adversely affected by a resolution of a Division of the CTA on a motion for reconsideration or new trial may file a petition for review with the CTA en banc.

C. Any party adversely affected by a decision or ruling of the CTA en banc may file with the Supreme Court a verified petition for review on certiorari pursuant to Rule 45 of the 1997 Rules on Civil Procedure.

Thirty (30) day Prescriptive Period for Appeal

Starts to run from the date the taxpayer receives the appealable decision. If the taxpayer’s request for reconsideration (i.e., the protest is denied or the original assessment is maintained, the appealable decision is the decision denying the request for reconsideration.

The said period is jurisdictional and non-extendible. Requests or motions for reconsideration, however, operate to suspend the running of the period to appeal. A pro forma request for reconsideration or one which is directed to the Secretary of Finance does not suspend the running of the 30-day reglementary period.

Only A Final Decision Is Appealable To The Court Of Tax Appeals

• Preliminary collection letters, post reporting notices and pre-assessment notices are not appealable, because they are not the final decision of the Commissioner.

• An assessment can be appealed if taxpayer does not seek a reconsideration.

• At times there is an exchange of communications between taxpayer and Commissioner states that his action is final, then, period for appeal begins to run.

• Commissioner must state that his decision is final, for period of appeal to run.

• Final decision cannot be implied from issuance of warrant of distraint and levy, unless it is issued after a request for reconsideration.

GENERAL RULE: New issues cannot be

raised for the first time on appeal.

EXCEPTIONS:

a. Defense of prescription

Reason: This is a statutory right. (Visayan Land Transportation vs. Collector)

b. Errors of administrative officials Reason: State can never be in estoppel and lifeblood theory. (Commissioner vs. Procter and Gamble Phils. Mfg. Corp, GR No. 66838, April 15, 1988)

NOTE: However, this was reversed in Supreme Court’s subsequent resolution wherein it was held that “in the absence of explicit statutory provisions to the contrary, the Government must follow the same rules of procedure which bind private parties.” (Commissioner vs. Procter and Gamble, GR No. 66838, December 2, 1991, Resolution)

Tax collection Not Suspended during Appeal

General Rule: No appeal taken to the

CTA shall suspend the payment, levy or distraint, and/or sale of any property of the taxpayer.

Exception: The CTA is empowered to

suspend the collection of internal revenue taxes and custom duties only when there was a –

c) showing that collection of the tax may jeopardize the interest of the government and / or the taxpayer; d) deposit of the amount claimed or

file a surety bond for not more than double the amount of tax with the Court when required; and e) showing by taxpayer that appeal is

not frivolous nor dilatory.

Can The CTA Enjoin Collection of Taxes?

• Sec. 11 of RA No. 1125 as amended by Sec. 9 of RA No. 9282 grants CTA power to suspend collection of tax if such collection works to serious prejudice of either taxpayer or government.

• However, Sec. 218 of the Tax Code provides no court may grant injunction to restrain collection of any tax, fee or charge imposed by Tax Code.

•

The provision in Tax Code refers to courts other than the CTA. (Blaquera vs. Rodriguez, GR No. L- 11295, March 29, 1958)

• Appeal to the CTA does not automatically suspend collection unless CTA issues suspension order at any stage of proceedings.

Simultaneous filing of an application for refund or credit and institution of a case before the CTA allowed

The law fixes the same period of two (2) years for filing a claim for refund with the Commissioner and for filing a case with the CTA. The two-year period for both starts from the date after the payment of the tax or penalty, or from the approval of the application for credit.

Observation: If we are not going to

allow the taxpayer to file a refund before the CTA and let him wait for the CIR’s decision, and the latter failed to render a decision within the 2-year

period, the said taxpayer can no longer file a refund before the CTA because his right to appeal has prescribed.

Weight of Decision of CTA

• Decisions of Tax Court have persuasive effect and may serve as judicial guides. They have more persuasive value than BIR Rulings.

•

CTA’s findings of fact are entitled to

the highest respect. (Raymundo vs. de Joya, GR No. L-27733, December 3, 1980)

•

The Supreme Court will not set aside conclusions reached by Tax Court which by the very nature of its function, is dedicated exclusively to the consideration of tax problems and has developed an expertise on the subject, unless there has been an abuse or an improvident exercise of authority on its part. (Commissioner vs. Court of Appeals & Atlas Consolidated, GR No. 86785, November 21, 1991)

VII.VALUE–ADDED TAX

(VAT)

TITLE IV OF NIRC

DEFINITION: The value-added tax is an

indirect tax and the amount of tax may be shifted or passed on to the buyer, transferee or lessee of the goods, properties or services. This rule shall likewise apply to existing contracts of sale or lease of goods, properties or services at the time of the effectivity of Republic Act No. 7716.

VAT replaced Sales Tax as imposed by previous Tax Laws.

HISTORY:

a. Executive Order No. 273 b. Republic Act No. 7716 c. Republic Act No. 8241

d. Republic Act No. 8424 (took effect on 1 January 1998)

In document Tesis de Licenciatura en Historia. Autor: Alexis Damián Arrese Directora: Dra. Andrea Lluch (página 85-91)