06-02-2019, 02:46 PM
A contract whereby the parties, by making reciprocal concessions, avoid litigation or put an end to one already commenced.
(Art. 2028, Civil Code).
Rule
Compromises are allowed and enforceable when the subject matter thereof is not expressly prohibited from being compromised and the public official entering into is duly authorized by law. (Vitug vs. Acosta).
Persons Allowed to Compromise
1. BIR Commissioner - may enter, under certain conditions into a compromise for both the civil and criminal liabilities of the taxpayer (Sec, 204, Tax Code).
2. Collector of Customs - with respect to customs duties limited to cases where legitimate authority is specifically granted, such as in the remission of duties. (Tariff Code, Sec. 709)
3. Customs Commissioner (Tariff Code, Sec. 2316)
4. Local Government Code - no provision regarding compromise; however, tax (not criminal) liability is not prohibited from being compromise (Art. 2034 and 2035).
(Art. 2028, Civil Code).
Rule
Compromises are allowed and enforceable when the subject matter thereof is not expressly prohibited from being compromised and the public official entering into is duly authorized by law. (Vitug vs. Acosta).
Persons Allowed to Compromise
1. BIR Commissioner - may enter, under certain conditions into a compromise for both the civil and criminal liabilities of the taxpayer (Sec, 204, Tax Code).
2. Collector of Customs - with respect to customs duties limited to cases where legitimate authority is specifically granted, such as in the remission of duties. (Tariff Code, Sec. 709)
3. Customs Commissioner (Tariff Code, Sec. 2316)
4. Local Government Code - no provision regarding compromise; however, tax (not criminal) liability is not prohibited from being compromise (Art. 2034 and 2035).