1. Which of the following is not true?

a. If the taxpayer is acquitted in a criminal violation of the tax code, this acquittal does not exonerate him from his civil liability
to pay the taxes.
b. A conviction for tax evasion is not a bar for collection of unpaid taxes.
c. A tax assessment is necessary to a criminal prosecution for willful attempt to defeat and evade payment of taxes.
d. Criminal Proceedings under the tax code is now a mode of collection of internal revenue taxes, fees and charges

2. On May 15, 2013, CCC Inc. received the final decision on disputed assessment issued by the commissioner of internal revenue
(CIR) dismissing the protest of CCC Inc. and affirming the assessment against the said Corporation. On June 10, 2013, CCC, Inc
filed a petition for review with the CTA in division. On July 31, 2015, CCC Inc received a copy of the decision dated July 22, 2015
of the CTA division dismissing its petition.

Statement 1- CCC Inc may immediately file a petition for review with the CTA en banc on August 6, 2015.
Statement 2- CCC Inc. should first file a motion for reconsideration with the CTA division. Petition for review of a decision or
resolution of the court in division must be preceded by the filing of a timely motion for reconsideration or new trial with the
division. Before the CTA En banc could take cognizance of the petition for review concerning case falling under its exclusive
appellate jurisdiction, the litigant must sufficiently show that it sought prior reconsideration or moved for a new trial with the
concerned CTA division.
a. Only statement 1 is correct b. Only statement 2 is correct c. Both are correct d. Both are incorrect

3. The term “the assessment shall become final” shall mean:

a. Taxpayer is barred from disputing the correctness of the issued assessment by introduction of newly discovered or additional
evidence.
b. No request for reconsideration or reinvestigation shall be granted on assessment that has become final, executory and
demandable.
c. Both a and b
d. Neither a nor b

4. Mang Ben filed an income tax return for the calendar year 2018 on March 10, 2019. The BIR issued a formal letter of demand on
April 10, 2021 which has become final executory and demandable. When is the last day for the BIR to collect?
a. April 10, 2026 b. April 15, 2020 c. April 15, 2022 d. March 10, 2020

5. Which of the statements regarding collection of tax assessment is incorrect?

I. within five years from assessment.
II. Within 10 year in case there is no assessment and in the case of false or fraudulent returns with intent to evade the tax.
a. I only b. II only c. Both d. Neither I nor 2

6. The seizure by the government of personal property to enforce the payment of taxes to be followed by its public sale if the
taxes are not voluntarily paid is called:

a. Forfeiture c. distraint
b. Levy d. garnishment

7. The BIR Commissioner may compromise payment of internal revenue taxes when:

1st ground: A reasonable doubt as to the validity of the claim against the taxpayer exists.
2nd ground: The financial position of the taxpayer demonstrates a clear inability to pay tax.
a. Both grounds are wrong
b. 1st ground is wrong; 2nd ground is correct
c. Both grounds are correct
st nd
d. 1 ground is correct; 2 ground is wrong

8. Where any national Internal Revenue Tax is alleged to have been erroneously or illegally collected, the taxpayer should first:

a. File a claim for refund or credit

b. File an action for refund with the Regional Trial Court
c. File an action for refund with the Court of Tax Appeals
d. File a claim of refund or credit with the Secretary of Finances

9. The running of the prescriptive period for assessment and collection of taxes is suspended under the following circumstances,
except one:

a. When the taxpayer is out of the country.

 b. When the BIR Commissioner is prohibited from assessing or collecting the tax.
c. When the taxpayer request for reinvestigation.
d. When the warrant of distraint and levy is duly served.

10. The following are administrative remedies of the taxpayer, except

c. Protest the assessment within the reglementary period.
d. Tax minimization scheme.
e. Appeal the decision of the Revenue District Officer/Revenue Regional Director to the Commissioner of Internal
Revenue.

ASSESSMENT PRIOR TO TRAIN LAW AND DURING TRAIN LAW- Pedro has been assessed of deficiency income tax of 1,000,000
exclusive of interest and surcharge for 2015 taxable year. The tax liability has remained unpaid despite the lapse of June 30, 2017,
the deadline for the payment stated in the notice and demand by the Commissioner. Payment was made by the taxpayer on
February 10, 2018. (Note there are four questions related to this situation in this set of test).
11. The correct amount of surcharge, if any will be
a. 120,000 b. 250,000 c. 500,000 d. nil
12. The total amount of deficiency interest shall be:
a. 20,106.54 b. 241, 643.84 c. 342,365.76 d. 170,496.93
13. The total amount of delinquency interest shall be
a. 20,106.54 b. 241,643.84 c. 342,365.76 d. 170,496.93
14. The total amount due on February 10, 2018 shall be
a. 395,315.07 b. 491,643.84 c. 1,491,643.84 d. 1,762,962.69

ASSESSMENT PRIOR TO TRAIN LAW- Assuming that in calendar year 2007, Pedro filed a false and fraudulent return and was
assessed of deficiency basic income tax amounting to Php 100,000.00. Assume further that Pedro timely filed a protest to the said
assessment. After exhaustion of all administrative remedies, the assessment was withheld and became final and executory and
demandable on April 15, 2011. However, the payment was made only on April 15, 2013. (Note there are four questions related to
this situation in this set of test).
15. The correct amount of surcharge, if any, shall be
a. 25,000 b. 50,000 c. 100,000 d. nil
16. The total amount of deficiency interest shall be:
a. 40,000 b. 60,000 c. 84,000 d. 100,000 e. 334,000
17. The total amount of delinquency interest shall be:
a. 40,000 b. 60,000 c. 84,000 d. 100,000 e. 334,000
18. The total amount due on April 15, 2013 shall be:
a. 40,000 b. 60,000 c. 84,000 d. 210,000 e. 334,000

ASSESSMENT UNDER TRAIN LAW- Pedro Company was assessed of deficiency income tax of Php 1,000,000.00, exclusive of interest
and surcharge for 2018 taxable year. The tax liability has remained unpaid despite the lapse of June 30, 2020, the deadline for the
payment stated in the notice and demand issued by the Commissioner. Payment was made by the taxpayer on February 10, 2021
(Note there are four questions related to this situation in this set of test).
19. The correct amount of surcharge, if any, shall be:
a. 120,000 b. 250,000 c. 500,000 d. nil
20. The correct amount of deficiency interest shall be:
a. 103,215.09 b. 145,315.07 c. 248,530.16 d. 1,498,530.16
21. The correct amount of delinquency interest shall be:
a. 103,215.09 b. 145,315.07 c. 248,530.16 d. 1,498,530.16
22. The total amount due on February 10, 2021 shall be:
a. 103,215.09 b. 145,315.07 c. 1,248,530.16 d. 1,498,530.16