ANSWER SHEET

Inherent or Constitutional

1.
2.
3.
4.
5.

Deadlines / Periods:

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

Administrative Issuance: RR, RMC, RMO, Rulings, RDAO

1.
2.
3.
4.
5.

Powers of the Commissioner: Yes or No

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

INSTRUCTIONS: Write the answer in the Answer Sheet above in the "WORD FILE" document

Based on the statement, indicate whether the limitation is inherent or constitutional:

1.	The provincial, city or municipal governments are not subject to taxation.
2.	Tax laws operate only within the Philippines with certain exceptions.
3.	Notice and hearing is a requirement in tax assessment.
4.	Incomes of foreign countries are exempted from tax.
5.	Tax is intended for common good and cannot be exercised to further private interest.

Indicate the Deadlines / Periods:

1.	1st Quarter ITR of Individual taxpayer.
2.	2nd Quarter ITR of Individual taxpayer.
3.	3rd Quarter ITR of Individual taxpayer.
4.	Annual Quarter ITR of Individual taxpayer.
5.	Taxable year of an individual taxpayer.
6.	Individual taxpayer died on February 14, 2019.
7.	Corporation closed on February 14, 2019 and uses the calendar year
8.	Individual taxpayer registered on February 14, 2019.
9.	Individual taxpayer registered on December 15, 2018.
10.	Corporate taxpayer applies fiscal year ending June 30 and changed to calendar year December 31.

State what kind are these administrative Issuances? RR, RMC, RMO, Rulings, RDAO

1.	The BIR Contact Centers new name is Customer Assistance Division. The CIR will issue what administrative issuance to effect and disseminate this information?
2.	The CIR clarified that certain GOCCs falls under the definition of corporation and hence must comply with the registration, invoicing and bookkeeping requirements.
3.	As a result of judicial declaration, the CIR clarified the treatment and processing of applications for VAT refunds/credits and set governing rules for effective implementation
4.	The Commissioner required all employees to be courteous to taxpayers.
5.	This is an official position of the BIR as regards to certain queries by a taxpayer.

Powers of the Commissioner: Yes or No

1.	Close business
2.	Obtain tax information from any person
3.	Decide complaints of taxpayers
4.	File returns for and behalf of taxpayers
5.	Enter into a compromise of tax liabilities
6.	Terminate the taxable period of
7.	Prosecute tax evaders
8.	Re-assign revenue officers
9.	Collect taxes
10.	Modify rulings decided by previous commissioner