Northern CPAR: Taxation – Taxes, Tax Laws and Tax Administration
NORTHERN CPA REVIEW
th
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REX B. BANGGAWAN, CPA, MBA TAXATION TAXES, TAX LAWS AND TAX ADMINISTRATION Tax An enforced proportionate contribution imposed upon persons, properties, businesses, rights, interests, privileges, transactions and acts within the territorial jurisdiction of the taxing authority exercise by the legislature for a public purpose and generally payable in money. Elements of a Valid Tax: 1. must not violate the constitutional, inherent and or contractual limitation of the power of taxation 2. must be uniform and equitable, not unjust, excessive, oppressive, confiscatory or discriminatory 3. must be for a public purpose 4. must be levied by the taxing power (legislature) having jurisdiction over the object of taxation 5. must be proportionate in character 6. generally payable in money, at regular interval (not regular in payment) Classification of Taxes A. As to purpose 1. Fiscal – general, fiscal or revenue- tax imposed for the general purpose of the government or to raise revenue for government needs ex: income tax 2. Regulatory – special or sumptuary – tax imposed for a special purpose or to achieve some social or economic ends ex: tariff or custom duties B. As to subject matter 1. Personal, poll or capitation – tax of a fixed amount imposed on individuals residing within a specified territory without regard to their property or the occupation in which they be engaged in. ex: community tax certificate 2. Property tax – tax imposed on property, whether real or personal, in proportion, either to its value or in accordance with some other reasonable method of apportionment. Ex: real estate tax 3. Excise tax or privilege tax – tax imposed upon the performance of an act, the enjoyment of a privilege or the engaging in an occupation. Ex: income tax, valueadded tax, privilege tax on business or occupation. C. As to incidence 1. Direct – the tax is demanded from one person in who is intended to pay it. Example: income tax and personal tax 2. Indirect – the tax is demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another by shifting the tax to another taxpayer. Example: Value-Added Tax, customs duties and some percentage taxes D. As to amount 1. Specific tax – a tax of a fixed amount imposed by the head or number. Example: tax on distilled spirits, cigars and wines (PX/piece) 2. Ad valorem – tax is imposed for a fixed proportion of the amount or value of the property to which the tax is assessed. Examples: excise taxes on cigarettes and gasoline, real property taxes and certain customs duties (X% of selling price) E. As to rate 1. Proportional or flat rate – the tax is based on a fixed percentage of the amount of the property, income or other basis to be taxed. Ex: real estate tax, VAT and percentage taxes
That in all things God will be glorified!
Rex B. Banggawan, CPA, MBA
1 TAX – 6 Batch – HQ02 th
Northern CPAR: Taxation – Taxes, Tax Laws and Tax Administration 2. Progressive or graduated tax – the tax rate increases as the tax base increases. Progressive rate is preferred in achieving vertical equity. Ex: income tax, estate tax and donor’s tax 3. Regressive tax – the tax the rate of which decreases as the tax base increases. The Philippines has no regressive tax, but some indirect taxes manifest a regressive effect. 4. Mixed tax F. As to imposing authority 1. National tax – imposed by the National Government. Examples: a. income taxes c. value-added tax e. other percentage taxes b. estate and donors tax d. excise tax f. documentary stamp tax 2. Local tax – tax imposed municipal or local governments. Examples: a. real property tax d. community tax; and b. professional tax e. tax on banks and other financial institutions c. business taxes, fees and charges DISTINCTION OF TAX WITH SIMILAR ITEMS TAX VS. REVENUE Tax Revenue Refers to the amount imposed Refers to the amount collected Only one of the sources of The product of taxation. It refers to government revenues tall the funds derived by the government whether from tax or from other sources Point of distinction Purpose Amount Subject of Imposition
Effect of noncompliance Revocability Scope When imposed Basis of imposition
Sources of Power
TAX VS. LICENSE* Tax For revenue No limit Person, properties, business rights, interests, privilege, acts and transactions Does not necessarily make the act, business or profession illegal Has a nature of permanence The power to tax includes the power to license Post-activity Current data
Taxing power of the government
License For regulation Limited Required for the commencement of a business profession Makes the business illegal Always revocable Power to license does not include the power to tax Pre-activity Preceding year or quarter date. If new business, based on capitalization Police power of the government
TAX VS. TOLL* Tax Toll Demand of sovereignty Demand of ownership One’s support for the government Compensation for the use of somebody else’s property Imposed only by the government May be imposed by the government or by private individuals Based on government needs Determined by the cost of the property or improvements thereon TAX VS. DEBT*
That in all things God will be glorified!
Rex B. Banggawan, CPA, MBA
2 TAX – 6 Batch – HQ02 th
Northern CPAR: Taxation – Taxes, Tax Laws and Tax Administration Basis Effect of noncompliance Assignable? Mode of settlement Set-off? Interest
Subject of the imposition Effect on the person owning the subject
Basis of Imposition Coverage of application
Tax Law May involved imprisonment, except for poll tax No Generally money Generally not subject to setoff Does not earn interest except when delinquent
Debt Contract No imprisonment Yes Cash or In kind Subject to set-off Draws interest when stipulated or when in default
TAX VS. SPECIAL ASSESSMENT* Tax Special Assessment business, interests, Land transactions, rights, persons, properties or privileges May be made a personal Cannot be made the liability of the person personal liability of the assessed person assessed, because it is the land that answers for the liability Necessity with no hope of Entirely on benefits direct or immediate benefit received to the taxpayer General application Exceptional in application
TAX VS. TARIFF Tariff refers to a book of rates containing names of merchandises with corresponding duties to be paid for the same. Tariff refers to the duties payable on goods imported or exported. It is a system or principle of imposing duties on the importation or exportation of goods. *Customs duties and tariffs are used interchangeably TAX VS. PENALTY Tax Purpose
to raise revenue
Exercising authority Source Mode of settlement
the government Law in money
Penalty to regulate conduct through punishment and suppression of injurious act the government or by private individuals Law or contract in money or in kind
Note: Payment of tax is compulsory to those who are covered by imposition Taxes are important because they are the lifeblood of the government. Taxes are personal. The burden of taxation cannot be transferred from one person to the other by private agreement as this is determined by law While the power of taxation includes the power to destroy, it is not absolute. It is subject to limitation or restrictions. TAX LAW Any law that provides for the assessment and collection of taxes for the support of the government and other public purposes Sources of Tax Laws: 1. Constitution Rulings 2. Statutes and Presidential Decrees 3. Executive Orders and Batas Pambansa
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5. Administrative Issuances or BIR 6. Judicial Decisions 7. Local Ordinances
Rex B. Banggawan, CPA, MBA
3 TAX – 6 Batch – HQ02 th
Northern CPAR: Taxation – Taxes, Tax Laws and Tax Administration 4. Tax Treaties and conventions with foreign countries DoF
8. Revenue Regulation of by the
Revenue Regulation Formal pronouncement intended to clarify or explain the tax law and carry into effect its general provisions by providing details of administration and procedure. They have the force and effect of law. Administrative issuances or BIR Rulings – these are the less general interpretations of the tax laws at the administrative levels, being issued from time to time by the CIR, to clarify certain provisions of the tax law. They are merely advisory or sort of an information service to the taxpayer such that, none of them are binding except to the addressee and may be reversed by the BIR at anytime. NATURE OF PHILIPPINES TAX LAWS Philippine Tax Laws are civil and nature and character. They remain effective even in times of war. They are not penal in nature although penalties are provided for their violation because they do not define crimes and provide for their punishment. FUNDAMENTAL DOCTRINES IN TAXATION A. Marshall Dictum – “The power to tax includes the power to destroy” - Constitutional if taxation power is used validly as an implement of police power in discouraging certain acts and enterprises inimical to public welfare. - Unconstitutional if in raising revenue, taxation is allowed to confiscate or destroy properties B. Holmes Doctrine – “Taxation power is the power to build” The power to tax should not be the power to destroy. The power to destroy is merely a consequence of taxation. C. Doctrine of Judicial Non-interference The courts cannot inquire into the wisdom of a taxing act or the advisability or expediency of at ax. The impracticability and absurd consequences of a tax law should be addressed to the legislature and administrative authorities and not the courts D. Prospectivity of Tax Laws – tax laws are prospective in character and application Exceptions: 1. the retroactive application is necessarily implied from the provisions of the law 2. it involves income tax 3. the retroactive application is clearly the intent of the Congress E. Imprescriptibility in Taxation – Taxes are imprescriptible unless the law itself provides for such prescription. F. Principle of “Strictissimi Juris” – “Taxation is the rule and exemption is the exception” Tax exemption must be strictly construed against the taxpayer and liberally in favor of the government. G. Doctrine of Equitable Recoupment - Where the refund of taxes are barred by prescription which can no longer be claimed by a taxpayer but there is a present tax being assessed against the said taxpayer, such present tax may be recouped or set-off against the tax, the refund of which has been barred. - Basis: The government cannot enrich itself at the expense of the taxpayer. *This doctrine is not applicable in the Philippines as it conflicts with prescription laws. H. Non-compensation or Set-off Rule The government and the taxpayer are not creditor and debtor to each other. Taxes are not in the nature of contracts between the parties but grew out of a duty arising from law; hence, they cannot be set-off. I. Doctrine of Estoppel The State cannot be estopped by the neglect, errors, or mistakes of its agents or officers. Thus, the erroneous application and enforcement of law by public officials do not block the subsequent correct application of the statutes. The doctrine of estoppel operates only against the taxpayer. TAX ADMINISTRATION The Bureau of Internal Revenue
That in all things God will be glorified!
Rex B. Banggawan, CPA, MBA
4 TAX – 6 Batch – HQ02 th
Northern CPAR: Taxation – Taxes, Tax Laws and Tax Administration
The Bureau of Internal Revenue is tasked with tax administration function of the government. Together with the Bureau of Customs, they are under the supervision and control of the Department of Finance. Chief Officials of the Bureau 1. 1 chief officer: The Commissioner of Internal Revenue 2. 4 assistant chief: Deputy Commissioners Powers of the Bureau 1. Assessment and collection of taxes 2. Enforcement of all forfeitures, penalties, and fines and judgments in all cases decided in its favor by the courts 3. Giving effects to and administering the supervisory and police powers conferred to it by the NIRC and or other laws 4. Assignment of internal revenue officers and other employees to other duties 5. Provisions and distribution to proper officials of forms, receipts, certificates, stamps; etc 6. Issuances of receipts and clearances 7. Submit annual report, pertinent information to Congress and reports to the Congressional Oversight Committee in matters of taxation Powers of the Commissioner of Internal Revenue* 1. To interpret the provisions of the NIRC (subject to review by the Secretary of Finance) 2. To decide tax cases (subject to the exclusive appellate jurisdiction of the Court of Tax Appeals) 3. To obtain information and to summon, examine and take testimony of persons to effect tax collection 4. To make assessment and prescribe additional requirement for tax administration and enforcement 5. To make or amend a return for and in behalf of a taxpayer; or to disregard one filed by the taxpayer 6. To change a tax period 7. To compromise a tax liabilities of taxpayers 8. To conduct inventory surveillance 9. To prescribe presumptive gross sales or receipts 10.To prescribe real estate values The CIR is authorized to divide the Philippines into zones or areas and determine the fair market value of the real properties located in each zones or area. 11.To accredit tax agents Individuals or general professional partnerships who have been denied their accreditation may appeal to the Secretary of Finance who shall act on the appeal within 60 days from the receipt of such appeal. Failure by him to rule on the appeal within the prescribed period shall be deemed approval of the application for accreditation. 12.To inquire into bank deposits under certain cases 13.To prescribe additional procedures or documentary requirements 14.To delegate his powers to any subordinate officer with rank equivalent to a division chief of an office 15.To refund or credit internal revenue taxes 16.To abate or cancel tax liabilities in certain cases 17.To examine tax returns and determine tax due thereon; 18.To cause revenue officers and employees to make a canvass from time to time of any revenue district or region concerning taxpayers. Powers of the CIR that cannot be delegated* 1. The power to recommend the promulgation of rules and regulations to the Secretary of Finance. 2. The power to issue rulings of first impression or to reverse, revoke or modify any existing rulings of the Bureau. 3. The power to compromise or abate any tax liability (Note: to be discussed in tax remedies) Exception: Compromise by Regional Evaluation Boards under the following requisites: a. assessments are issued by the regional offices involving basic deficiency tax of P500,000.00, and
That in all things God will be glorified!
Rex B. Banggawan, CPA, MBA
5 TAX – 6 Batch – HQ02 th
Northern CPAR: Taxation – Taxes, Tax Laws and Tax Administration
b. involves minor criminal violations as may be determined by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the CIR, discovered by regional and district officials 4. The power to assign and reassign internal revenue officers to establishment where articles subject to excise tax are produced or kept. Revenue officers assigned to any such establishments shall in no case stay in his assignment for more than 2 years. Rules in assignments to other duties Revenue officers assigned to perform assessment and collection function shall not remain in the same assignment for more than 3 years. Assignment of internal revenue officers and employees of the Bureau to special duties shall not exceed 1 year. Agents and Deputies for Collection of National Internal Revenue Taxes 1. The Commissioner of Customs and his subordinates with respect to collection of national internal revenue taxes on imported goods. 2. The head of appropriate government offices and his subordinates with respect to the collection of energy tax. 3. Banks duly accredited by the Commissioner with respect to receipts of payments of internal revenue taxes authorized to the made thru banks. Exam Drill Problem: 1. In case of doubt of exemption, doubt shall be resolved a. Strictly against the government c. Liberally in favor of the taxpayer b. Strictly against the courts d. Liberally in favor of the government 2. When the provision of the law is vague as to the taxation of a tax object, doubt is resolved a. Strictly against the government c. Liberally in favor of the government b. Strictly against the taxpayer d. Liberally in favor of the courts 3. Upon taxation depends the government’s ability to serve the people for whose benefit taxes are collected, hence, taxes may be imposed even in the absence of constitutional grants and collection of taxes cannot be stopped a. Necessity theory c. Ability to pay theory b. Benefit received theory d. Lifeblood theory 4. Which is not a manifestation of the lifeblood theory? a. No injunction to enjoin tax collection. c. Imposition of tax even in the absence of constitutional grant. b. Equal protection of the law. d. Right to select objects and subjects of taxation. 5. The doctrine of judicial non-interference is anchored on the a. Marshall doctrine c. Complete separation of the State and religion b. Holmes doctrine d. Lifeblood theory 6. Which is not a general characteristic of tax? a. Based on contract c. Payable in money b. Assignable d. Optional 7. This principle of a sound tax system is violated when the government incurs a deficit a. Theoretical justice c. Administrative feasibility b. Fiscal adequacy d. All of these 8. The e-filing of tax returns and e-payment system are manifestations of a. Theoretical justice c. Administrative feasibility b. Fiscal adequacy d. All of these 9. The progressive system of taxation is consistent with which principle of a sound tax system a. Theoretical justice c. Administrative feasibility b. Fiscal adequacy d. All of these 10.A tax reform at any given time underscores the fact that: a. taxation is inherent power of the State. c. taxation is a very broad power of the State.
That in all things God will be glorified!
Rex B. Banggawan, CPA, MBA
6 TAX – 6 Batch – HQ02 th
Northern CPAR: Taxation – Taxes, Tax Laws and Tax Administration b. essentially a legislative power. progressive taxation.
d. the State can and should adopt
11.Which is not a factor that determines the situs of taxation? a. Classification of the tax c. Residence of the taxpayer b. Citizenship of the taxpayer d. Government agencies in charged with the collection 12.Which is not a principle of sound tax system? a. It should be capable of being effectively enforced. b. Progressive tax should be levied. c. Taxes must be sufficient to meet government expenditures and public needs. d. It should be exercised to promote public welfare. 13.Which is an incorrect application of situs of taxation? a. Persons are subject to tax at their place of residence. b. Businesses are subject to tax where they conducts business. c. Intangible properties are subject to tax where they are physically located. d. Transfers are subject to tax depending on the residence, citizenship and location of the property transferred. 14.Double taxation is regarded as highly objectionable. The following, except one, can mitigate the impact of double taxation. Choose the exception. a. Tax exemption of the income already subjected to income tax b. Tax credit for taxpayers who already paid taxes to other tax jurisdictions c. Reciprocity provisions between tax laws of taxing jurisdictions d. Tax minimization schemes that would lessen the impact of levy. 15.Which statement is incorrect? a. When there is a close degree of proximity between the tax subject and the taxing jurisdiction taxation can extend beyond the territorial jurisdiction of the taxing jurisdiction. b. The receipt of benefit from the existence of the government is conclusively presumed. c. Most of the benefits from the operation of the government are realized indirectly. d. There should be direct and proximate benefit received from a government before taxation could be exercised. 16.Which of the following distinguishes tax from license? a. A regulatory measure c. Non-payment does not render the business illegal b. Imposed in the exercise of police power d. Limited to cover the cost of regulation 17.Tax distinguished from license a. Imposed for regulation imposed b. Involves exercise of police power the constitution
c. Unlimited to the amount that may be d. Imposed through the provisions of
18.Equality in taxation denotes the use of a. Proportional taxation b. Progressive taxation
c. Mixed taxation d. Digressive taxation
19.The basic community tax of P5.00 per individual is an example of a. Specific tax c. Special or regulatory tax b. Ad valorem tax d. Revenue tax 20.The additional community tax is an example of a. Specific tax c. National tax b. Ad valorem tax d. Progressive tax 21.Business taxes such as percentage tax and value added tax are a. Specific tax c. Indirect tax b. Direct tax d. Local tax
That in all things God will be glorified!
Rex B. Banggawan, CPA, MBA
7 TAX – 6 Batch – HQ02 th
Northern CPAR: Taxation – Taxes, Tax Laws and Tax Administration
22.The state has complete discretion on the amount to be imposed, after distinguishing between useful and non-useful activity. This statement denotes a. License c. License fee b. Toll d. Customs duty 23.Which statement is incorrect? a. Special assessment is exceptional in operation. b. The amount of toll is dependent upon the value of the property. c. Special assessment is a tax. d. Customs duty is a tax. 24.There can be a classification of the subject matter being required to shoulder the burden. Which is the exception? a. Tax c. Toll b. License fee d. Eminent domain 25.Which is an indirect tax? a. Community tax b. Transfer tax
c. Income tax d. Business tax
26.All funds derived by the government a. Income c. Gains b. Revenue d. Appropriations 27.Which is not an application of the progressive scheme of taxation? a. Individual income tax c. Estate tax b. Donor’s tax with relatives d. Capital gains tax 28.Which is incorrect? a. The tax code shall prevail over generally accepted accounting standards/PFRs. b. Tax treaties can prevail over the tax code. c. Obligation arising from law is not presumed. There should be clear and express constitutional grant of power before taxation, police power and eminent domain could be exercised. d. A tax system which is dominantly characterized by indirect taxes is referred to as a regressive tax system. 29.A tax system which is not directly practiced in the Philippines a. Proportional tax c. Regressive tax b. Mixed tax d. Progressive tax 30.Based on the provisions of the tax code, the Constitutional guarantee of progressive taxation is applied only to a. Individual taxpayers c. Both individuals and corporate taxpayers b. Corporate taxpayers d. Citizens of the Philippines 31.The following, except one, are exceptions to the rule that tax exemptions must be strictly construed. a. Where the statute granting the exemption provides for liberal interpretation thereof. b. The taxpayer does not fall within the purview of exception by clear legislative intent. c. Case of special taxes relating to special cases and affecting only special classes of persons. d. Exemptions refer to public property. 32.Which is a least principle of a sound tax system? a. Consistency with economic objectives c. Administrative feasibility b. Theoretical justice d. Fiscal adequacy 33.The fundamental rule in taxation that the property of one county may not be taxed by another country is known as a. International law c. Reciprocity b. International comity d. International limitation
That in all things God will be glorified!
Rex B. Banggawan, CPA, MBA
8 TAX – 6 Batch – HQ02 th
Northern CPAR: Taxation – Taxes, Tax Laws and Tax Administration
34.The City of Manila, claiming that it can impose taxes under the Local Government Code, imposed a tax on banks (in addition to percentage tax on banks imposed in the National Internal Revenue Code). The banks within the City of Manila objected for the various reasons given below. Which would justify the objection of the banks? a. The power of taxation cannot be delegated c. Uniformity in taxation b. The rule of double taxation d. None of these 35.Some franchise holders who are paying the franchise tax are being required by an amendatory law to pay the value-added tax, while others remain subject to franchise tax. Which of the following provisions makes the law unconstitutional? a. No law shall be passed impairing the obligations of contract b. The rule of taxation shall be uniform c. No person shall be deprived of property without due process of law d. None of the above. 36.Which of the following cases constitute an objectionable double taxation? a. A license fee and a tax imposed on the same business or occupation for selling the same articles. b. A tax imposed both on the occupation of fishing and fishpond operation. c. A person engaged in leasing or selling real property are subject to income tax on their income and their sales are also subject to 12% VAT. d. A tax of 1% is imposed for bank reserve deficiency while penalty of ½ of 1% a day is also imposed as consequence of such reserve deficiency. 37.A taxpayer who had gross receipts derived from business in the preceding year did not declare it when he paid the poll tax. He paid only the basic and tax and did not pay the additional community tax based on gross receipts. Will he be imprisoned? a. No. No person shall be imprisoned for non-payment of poll tax. b. Yes. This is a case of tax evasion. Tax evasion is a criminal offense. c. No. Paying the basic poll tax is enough. The additional poll tax is discretionary. d. Yes. Non-payment of poll tax is punishable by imprisonment. 38.All forms of tax exemptions can be revoked except tax exemption based on I. Constitution II. Contract III. Law a. I only c. I and II only b. II only d. I, II and III 39.License fee levied on the sale of bibles and other religious literature is violative of a. Non-infringement of religious freedom b. No appropriation for religious purposes c. Exemption of religious, charitable or educational entities, non-profit cemeteries and churches from property taxation. d. Exemption of revenues and assets of non-stock, non-profit educational institution and donations for educational purpose from taxes and duties. 40.The test of exemption of real properties owned by religious or charitable entities from real property taxes is a. Usage c. Location b. Ownership d. Either ownership or location 41.A person made several misrepresentations in securing a loan despite his clear inability to repay the same. When he defaulted, the creditor filed for legal action. Can he be imprisoned? a. No. Non-payment of debt would not lead to imprisonment. b. Yes. This is estafa, a criminal offense subject to imprisonment. c. No. Non-payment of debt is a civil, rather than a criminal case. d. Yes. One can be imprisoned for non-payment of tax. 42.Which of the following is not legally tenable in refusing to pay a tax imposition? a. Violation of taxpayer’s right of due process of law. b. The taxing authority has no tax jurisdiction. c. The prescriptive period of assessment has elapsed. d. That there is no benefit that can be derived from the tax. 43.A law was passed by Congress which granted tax amnesty to those who have no paid income tax for a certain year without at the same time providing for the refund of taxes to whose who have already paid them. The law is:
That in all things God will be glorified!
Rex B. Banggawan, CPA, MBA
9 TAX – 6 Batch – HQ02 th
Northern CPAR: Taxation – Taxes, Tax Laws and Tax Administration
a. Valid because there is a valid classification. b. Not valid because those who did not pay their taxes are favored over those who have paid their taxes. c. Valid because it was Congress who passed the law and it did not improperly delegate the power to tax. d. Not valid because only the President with the approval of Congress may grant amnesty.
44.Which statement is correct? a. Tax amnesty is an immunity from all criminal, civil and administrative liabilities arising from nonpayment of taxes. b. Tax exemption is an immunity from civil liability only. It is an immunity or privilege, a freedom from a charge or burden to which others are subjected to. c. Tax amnesty applies only to past tax periods, hence of retroactive application, while tax exemption has prospective application. d. All of the above. 45.Which is not a source of tax law? a. Judicial decisions b. Opinion of tax authors
c. Local ordinances d. BIR rulings
46.Formal pronouncement intended to clarify or explain the tax law and carry into effect its general provisions by providing details of administration and procedure. a. BIR Ruling c. Opinions of the Secretary of Finance b. Revenue regulation d. Revenue Memorandum Circular 47.Which of the following powers of the CIR can be delegated? a. The power to recommend the promulgation of rules and regulation to the Secretary of Finance b. The power to issue rulings of first impression or to reverse, revoke or modify any existing rulings of the Bureau. c. The power to compromise or abate any tax liability. d. The power to divide the Philippines into zones for purposes of enforcement of national internal revenue taxes. 48.Which agency, office or bureau issues revenue regulations? a. Congress c. Commissioner of Internal Revenue b. Secretary of Finance d. Revenue District Officer 49.Which is correct regarding the chief officials of the Bureau of Internal Revenue? a. 1 Commissioner and 5 Deputy Commissioners c. 1 Commissioner and 4 Deputy Commissioners b. 4 Commissioners and 1 Deputy Commissioner d. 2 Commissioner and 8 Deputy Commissioners --- End of Handouts ---
That in all things God will be glorified!
Rex B. Banggawan, CPA, MBA
10 TAX – 6 Batch – HQ02 th
