Instructions: Answer concisely and always cite the legal provision/law/article which is applicable in each case. A mere Yes or No answer will NOT be given any credit.

PHILIPPINE LAW

17. An information was filed in court for willful non-payment of income tax the assessment of which has become final. The accused, through counsel, presented a motion that he be allowed to compromise his tax liability subject of the information. The prosecutor indicated his conformity to the motion.

a.) Is the accused allowed to enter into a compromise after the filing of a case for collection of taxes? 3 pts

b.) What are the instances when the Commissioner of Internal Revenue (CIR) be authorized to compromise the payment of any internal revenue tax? 3 pts

c.) What are the remedies of the CIR in case the taxpayer fails or refuses to abide by the compromise agreement? 3 pts

18. The real property of Mr. and Mrs. Angeles, situated in a commercial area in front of the public market, was declared in their Tax Declaration as residential house because it has been used by them as their family residence from the time of its construction in 1990. However, in January 2000, when the spouses left for the United States to stay there permanently with their children, the property has been rented out to a single proprietor who is engaged in the sale of appliances.

a.) How should the property be assessed in the payment of real property taxes? 3 pts.

b.) What are the classifications of real property for purposes of assessment? 7 pts.

THIS IS A TAXATION SUBJECT PLEASE HELP :)