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Can I read Taxpayer Remedies and Refund Procedures on EtoBox?
Taxpayer Remedies and Refund Procedures by Manuel Villanueva is a document available to read on EtoBox.
What is Taxpayer Remedies and Refund Procedures about?
1) Taxpayers have several remedies available to them including payment of taxes on the due date, compromise with the BIR, and protesting assessments. Compromise is allowed in some cases but not others like withholding tax or criminal fraud. Compromise is based on doubtful validity of assessment or financial incapacity. 2) Taxpayers can protest assessments by requesting reconsideration or reinvestigation with the CIR within 30 days. They can then appeal denied protests to the CTA. Assessments become final
- Author
- Manuel Villanueva
- Language
- EN