Compromise 1. reasonable doubt as to validity of claim 2. clear inability to pay Can be compromised (DAC3) 1. Delinquent accounts 2.

Pending Admin case 3. Civil tax cases (disputed) 4. Collection cases 5. Criminal violations (except filed, fraud) Cannot be compromised (WCf2FIRE) 1. Withholding tax cases 2. Criminal tax - fraud 3. Criminal violations - filed 4. Delinquent account with approved sechedule of installments 5. Reduction 6. Final and executory cases 7. Estate tax (financial incapacity) 25% Sucharge 1. Failure to file return and pay tax due 2. Filing a return to the wrong revenue officer 3. Failure to pay deficiency tax within time prescribed 4. Failure to pay the full/part of tax shown on the return required; or full amount when no return is required before the date prescribed 50% Surcharge 1. Willfull neglect to file the return within time prescribed 2. False or fraudulent return is willfully made Refund 1. Erroneously or illegally assessed or collected 2. Penalties imposed without authority 3. Any sm alleged to be excessive or wrongfully collected Specific limitations on local taxation 1. income tax (except banks/financial institutions) 2. DST 3. On estates, inheritance, legacies - aquisitions mortis causa (except otherwise provided) 4. Customs duties, reg of vessels, wharfage, tonnage dues (except wharfage on wharves constructed/maintained by LGU) 5. Impositions on goods carried in/out of , or passing through the territorial jurisdiction of LGU 6. On agricultural/aquatic products sold by marginal farmers/fishermen

7. Pioneer/Non-pioneer as certified by BOI for 6 and 4 years 8. Excise taxes on article under NIRC 9. Petroleum products 10. Percentage/VAT (except otherwise provided) 11. On gross receipts of transportation contractors/common carriers (except otherwise provided) 12. On premiums (reinsurance/retrocession) 13. Registration of motor vehicles, licenses and permit for driving (except triycles) 14. Countryside and Barangay Business Enterprise and cooperatives 15. On national government, agencies/instrumentalities/LGUs Taxation power of PROVINCES *can't impose business tax *can impose: 1. Transfer of real property ownership 2. Printing and publication 3. Franchise tax 4. Sand, gravel, quarry resources 5. Delivery truck/van of manufacturers/producers/wholesalers/dealers/retailers Exemptions to real property tax 1. Real property owned by the government/any of its political subdivision (except when beneficial use has been granted to a taxable person) 2. Religious, charitabe, educational (except improvements; non-stock, non-profitm educational institution's machineries used actually, directly and exclusively for educational purposes) 3. Machineries and equipments of local water districts and GOCCs engaged in supply and distribution of water and/or generation and transmission of electric power 4. Real property owned by duly registered cooperatives 5. Machineries and equipments used for pollution control/environmental protection Prohibited importations 1. Weapons of war 2. Printed artices advocating/inciting treason/rebellion/insurrection/sedition, etc. 3. Obscene/immoral character 4. Printed matters/Drugs, substances for unlawful abortion 5. Gambling 6. Lottery/sweepstakes tickets (except authorized by gov't) 7. Gold/Silveer/precious metals without stamps/brands/marks indicating fitness of quality 8. Adultered/misbranded articles of food/drug 9. Drugs (except if imported by gov't, persons duly authorized by DDB) 10. Opium pipes and parts 11. Prohibited by law Conditionally free importations

1. Articles for repair 2. Personal/household effects of resident returning from abroad to the extent of P2000.00 3. Personal/household effects and vehicles of foreign consultants and experts hired by gov't 4. Donations 5. Samples 6. Books/publications 7. Phil. articles previously exported and returned without advancement in value 8. Importations of gov't/agencies/instrumentalities/OCCs which have contracts with foreign countries Dutiable Value 1. Transaction Value 2. TV of Identical Goods 3. TV of Similar Goods 4. Deductive Value 5. Computed Value 6. Fallback Value Exclusive Appellate Jurisdiction of CTA 1. Decisions of CIR 2. Inactions of CIR 3. Decisions o RTC on Local Tax cases 4. Decisions of COC 5. Decisions of CBAA on appeal over RPT decisions by LBAA 6. Decisions of DOF of customs cases (on automatic review) 7. Decisions of DTI on non-agri and DA on agri involving antidumping/countervailing