[Progress Check-002.1] Tax Administration

Arrange the following on chronological order based on the taxpayer's request for opinion and its review in case of a dispute.

• Court of Tax Appeals

• Secretary of Finance

• Supreme Court

• CIR

Match the following

• Tax Evasion

• TCVD

• Basic tax compliance

• RAFT

• Closure

• Oplan Kandado

• Ghost Receipts

• RATE

Given are the staff of an accounting firm. Categorize them if they are required or not to be registration and accreditation as a tax agent.

Groups:

(a) REQUIRED

,

(b) NOT REQUIRED

• Audit & Assurance Partner

• Tax Partner

• Tax Manager

• Risk Assurance Manager

• Risk Assurance Partner

• Tax Associate

• Audit Manager

Revenue Regulations are issuances signed by the ​ (a)   , upon recommendation of the ​ (b)   .

• Secretary of Finance
• Commissioner of Internal Revenue
• Department of Finance
• Bureau of Internal Revenue

What practice was involved in this scenario?

• Money Laundering

• Falsifying Records

• Fictitious receipts/invoices

• Smurfing

If the BIR discovered the practice, who will be penalized? (you may choose more than 1)

• Elly

• Mr. Greene

• Mr. Slate

Which of the following is not a tax under the NIRC?

• Community Tax

• Percentage Tax

• Documentary Stamp Tax

• Capital Gains Tax

Match the following

• COC

• BLGF

• Director

• BIR

• Secretary

• BOC

• CIR

• DOF

If the CIR wants to introduce a new procedure for the processing of taxpayers of information. What will he issue in order to guide the revenue officers?

• RR

• RMC

• RMO

• RDAO

What issuance is proper if the CIR wants to amend a revenue regulation?

• RR

• RMC

• RMO

• RDAO