Tax rights and remedies : with bookkeeping regulations, Taxpayers' Bill of Rights, Republic Act No. 9337 (VAT Law of 2005)
/ Victorino C. Mamalateo
- xxviii, 894 pages
Part 1. Powers of the commissioner BIR organizational structure Primary powers of the commissioner Secondary powers of the commissioner Part 2. Administrative requirements Registration of taxpayers Keeping of books of accounts Invoices and receipts Cash register machines, point-of-sale machines, and computerized accounting systems Filing of income and withholding tax returns Filing of transfer and business tax returns Part 3. Tax audits and third party information Tax audit programs Audit notices to examine books and records Conduct of tax audit and reporting requirements Third party information Part 4. Bases of assessments Assessment : income and withholding tax Assessment : transfer and business taxes Part 5. Remedies of the government Administrative remedies of the government Judicial remedies of government Civil and criminal penalties Part 6. Remedies of taxpayers Administrative remedies of taxpayers Tax refund or credit