Report On Sec 220 To 227 of NIRC
Report On Sec 220 To 227 of NIRC
Report On Sec 220 To 227 of NIRC
of Proceeding
in Actions
Civil and Criminal actions
and proceedings;
Shall be enforced by BIR,
Shall be brought in the name of Gov. of PH and,
Shall be conducted by legal officers of BIR
Exceptions:
a.) False or fraudulent return with intent to evade taxes:
within 10 years from discovery without need for prior
assessment. The government may file a proceeding in court.
[Sec. 222(A)].
b.)Failure or omission to file a return: within 10 years from
discovery without need for assessment. (Sec. 222(A))
c.) Waiver in writing executed before the five-year period
expires: period agreed upon. (Sec. 222(B))
Any internal revenue tax
may be collected by:
(1) distraint or levy or
(2) by a proceeding in court
within five(5) years following the
assessment of the tax. (Sec. 222(C))
The tax is deemed collected if: