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AUTHORITY OF THE COMMISSIONER OF INTERNAL

REVENUE 09/15/2018
Authority of the commissioner
1. COMPROMISE
a. When there is a reasonable doubt as to the validity of the claim
b. Inability to pay the assessed tax
2. ABATE/ CANCEL
a. Tax portion appears to be unjustly or excessively assessed
b. Admin and collection cost does not justify the amount due
3. CREDIT/ REFUND
a. Taxes erroneously or illegally received
b. Penalties imposed w/o authority
c. Refund the value of internal revenue stamps
i. They are returned in good condition
ii. Change unused stamps that have been rendered unfit for ise
and refund their value upon proof of destruction

COMRPOMISE
a. LIMITS
 Financial incapacity- 10% of the basic assessed tax
 Other cases- 40% of the basic assessed tax
b. SUBJECT TO APPROVAL OF THE EVALUATION BOARD (composed of
the Commissioner & 4 Deputy Commissioner
 Basic tax exceeds ONE million pesos (P1,000,000)
 Settlement offered is less than the minimum rates
c. CASES w/c may be compromised
i. Delinquent accounts
ii. Cases under administrative protest after the issuance of the
Final Notice of assessment
iii. Civil tax cases
iv. Collection cases filed before the courts
v. Criminal violations, other than already filed in the court or
those involving criminal tax fraud
d. CASES w/c may NOT be compromised
i. Withholding tax cases
ii. Estate tax cases
iii. Delinquent accounts with duly approve schedule of installment
payments
iv. Criminal tax cases
v. Criminal violations already filed in the court
vi. Final reports of reinvestigation or reconsideration have been
issued
vii. Cases which are final and executory
e. OFFER TO COMPROMISE A DELINQUENT ACCOUNT (on the ground
of reasonable doubt as to the validity of assessment)
i. Jeopardy
ii. Arbitrary
iii. Formalities
iv. Best obtainable rule
v. Prescriptive
vi. Advance
vii. Administrative
viii. Reinvistigation
ix. Tax appeals
x.
f.
g.
h.

09/15/2018
09/15/2018