1.

Grant tax exemptions or condonations or amnesty

2. Specify or provide for the administrative as well as judicial remedies that either the government or
the taxpayers may avail themselves in the proper implementation of the tax measure (Petron v Pilla,
198 SCRA 82).

Note: Administrative matters (assessment and collection) are not part of legislative discretion.

ASPECTS / PHASES / STAGES / PROCESS OF TAXATION

1. Levy or Imposition - Legislative
2. Assessment of Tax – Administrative (BIR)
3. Collection of the Tax – Administrative (BIR)

Assessment and collection refer to tax administration. Payment refers to the act of compliance by the
taxpayer.