Are you preparing for Indian Railways SCRA Exam? Begin your preparation by attempting previous years SCRA Questions and then go for SCRA Mock Test. 8 Apr Last 5 year solved question papers of UPSC Special Class Railway Apprentices ( SCRA) Examination. Question papers of SCRA Exam SCRA Exam Books, Solved Question Papers, Sample Question Papers for Special Class Railway Apprentices Exam.
|Published (Last):||5 January 2006|
|PDF File Size:||17.40 Mb|
|ePub File Size:||12.88 Mb|
|Price:||Free* [*Free Regsitration Required]|
In the present case, a mere perusal of the FAN for the deficiency EWT for taxable year will show that other than a tabulation of the alleged deficiency taxes due, no ppaper detail regarding the assessment was asmple by petitioner.
We said that the first is done in the course of the trial and is accompanied by the marking of the evidence as an exhibit while the second is done only when the party rests its case and not before.
Preparing for SCRA: Exam Information, Past & Sample Papers and Study Material
As to the last issue, petitioner avers that its right to collect the EWT for taxable year has not yet prescribed. There were no impediments on the part of the Collector to file the collection case from April 1, …. The use of the word “shall” in these legal provisions indicates the mandatory nature of the requirements laid down therein.
Having failed so, the same produces no legal effect. By the very nature of its function, it has dedicated itself to the study and consideration of tax problems and has necessarily developed an expertise on the subject, unless there has been an abuse or improvident exercise of authority on its part, which is not present here. Moreover, in Bank of the Philippine Islands, citing earlier jurisprudence, we held that the request for reinvestigation should be granted or at least acted upon in due course before the suspension of the statute of limitations may set in, thus:.
The evidence may, therefore, be admitted provided the following requirements are present: In Interpacific Transit, Inc. Corollarily, the mere fact that a particular document is identified and marked as an exhibit does not mean that it has already been offered as part of the evidence of a party. USTPdocketed as C. Being interpretive of the provisions of the Tax Code, even if it was issued only on September 6,this regulation was to retroact to January 1, — a date prior to the issuance of the preliminary assessment notice and demand letter.
Court of Appeals, supra, at citing People v. Petitioner implores unto this Court that technical rules of evidence should not be strictly applied in the pa;er of substantial justice, considering that the mandate of the CTA explicitly provides that its proceedings shall not be governed by the technical rules of evidence.
It would be too wide a stretch of the imagination, though, to still issue a regulation that would simply require tax officials to inform the taxpayer, in any manner, of the law papr the facts on which an assessment was based. Philippine Global Communication, Inc. Strict adherence to the said rule is not a trivial matter.
This Court cannot countenance an assessment based on estimates that appear to have been arbitrarily or capriciously arrived at. Aviles[ SCRA], we had the occasion to make a distinction between identification of documentary evidence and its formal offer as an exhibit.
Reyes, supra, at Court of Appeals, supra note 29, at The facts scar culled from the records: Emphases in the original. In the event he chooses to do the latter, the trial court is not authorized by the Rules to consider the same.
The facts as culled from the records:. Bank of Philippine Islands is instructive:. There is no evidence that this request was considered or acted upon.
HowStuffWorks – Learn How Everything Works!
CIR, supra, at During those dates, RA sccra already in effect. Stay up to date with HowStuffWorks via email. Being an exception, the same may only be applied when there is strict compliance with the requisites mentioned above; otherwise, the general rule in Section 34 of Rule of the Rules of Court should prevail. However, in People v.
In cases where the taxpayer has agreed in writing to the proposed assessment, or where such proposed assessment has been paid, the required notice may be dispensed with. Zcra shall prescribe the form of its writs and other processes. Cops and the Supreme Court.
Are expired over-the-counter drugs OK to use? Indubitably, the disputed assessments for taxable year should have already complied with the requirements laid down under Revenue Regulation No. The requirement for issuing a preliminary or final notice, as the case may be, informing a taxpayer of the existence of a deficiency tax assessment is markedly different from the requirement of what such notice must contain.
North Dakota is the only state that doesn’t require voter registration at all.
The formal letter of demand and assessment notice shall be issued by the Commissioner or his duly authorized representative. There was no going around the mandate of the law that the legal and factual bases of the assessment be stated in writing in the formal letter of demand accompanying the assessment notice.
Welcome to UPSC | UPSC
The notice required under the old law was no longer sufficient under the new law. Get the HowStuffWorks Newsletter!
Commissioner of Internal Revenue. In fact, on October 23, the then Collector of Internal Revenue issued a warrant of distraint and levy for the full amount of the assessment Sampke.