1.

The BIR has issued a collection notice to Juan Po for P10 million inclusive
of fines and penalties. The assessment arises for investigation of the BIR
on the Income Tax Return of Mr. Po in 2020. Mr. Po instead of paying the
assessed tax due, filed an injunction at the Regional Trial to stop the
collection because it will deplete his cash position. Is the action of Mr.
Juan Po tenable? YES, or NO. Justify your response. 10% Discuss the
rationale in stating that tax is the lifeblood of the nation – 10 %
ANSWER: No, because filing injunction at the Regional Trial is not available as
remedy to avoid paying taxes. According to Section 218 of NIRC , “No court shall
have the authority to grant an injunction to restrain the collection of any national internal
revenue tax, fee or charge”; meaning, taxes must be paid and it cannot be
avoided. Tax avoidance is an illegal act and will give rise to criminal offense.
Remember that tax is the lifeblood of the nation, it enables the government to
have funds in order to provide services and infrastructure for their citizens. It is
also considered to be the source of revenue that make the plans of the
government possible. Without it, government will be paralyzed and with
the help of tax, the government can have the ability to serve its people.

2. XYZ Company was not paying correctly his income and VAT taxes based
on verified complaint to the BIR by certain Mr. Okeydokey. The BIR under
Oplan Kandado, has issued an order to padlock the business of XYZ
company. To do the temporary closure of the business for understating
taxable sales by more than 30% of actual sale, the BIR sought the
Assistance of the Police personnel to assist the examiner in padlocking
the business enterprise. Does the action of the BIR asking for the
assistance of the Police Officers made the power of taxation less superior
to the police power of the State? YES, or NO, justify your response – 10%
Explain the State’s Inherent: a. police power-10% b. eminent domain
power - 10%
ANSWER: No, because the role of BIR is to collect taxes, fees and charges to
every Filipino citizen and it is also mandated by the law that they can enforce all
forfeitures, penalties, and fines. On the other hand, the role of the Police
Officers is to prevent criminal activities. The XYZ Company will be under
investigation by the police officer because that is their job. Also, the power of
taxation is it will not make the power of taxation to be less superior to police
power of the state because a tax law can destroy things, business, or
enterprises especially when it is not fair.