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Showing 73–83 of 83 articles for “taxes”

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Apr 9, 2003 franchise tax local government national power corporation tax exemption local government code

Local Governments vs National Corporations: Who Pays Franchise Taxes

Supreme Court rules government-owned corporations like NPC must pay local franchise taxes under the Local Government Code.

Mar 10, 2003 tax delinquency public auction real property commonwealth act 470 tax sale

Tax Delinquency Auctions: When a Bid Before the Auction Date Is Not a Valid Bid

A Supreme Court ruling clarifies that paying delinquent taxes before an auction date does not constitute a valid bid, and why procedural regularity matters.

Aug 8, 2000 amusement tax national internal revenue code local government tax pba taxation supreme court

National vs Local Amusement Tax: Who Taxes PBA Games in the Philippines

Supreme Court ruling clarifies that amusement tax on PBA games is a national tax, not a local one. Learn the legal basis.

Apr 27, 2000 express warranty civil code sales taxes customs duties harrison motors

Breach of Express Warranty: Seller Liable for Unpaid Taxes Despite Transfer of Ownership

Philippine Supreme Court ruling: a vehicle seller's assurance that taxes were paid is an express warranty; breach makes seller liable for unpaid duties.

May 23, 1999 tax law deficiency assessment bureau of internal revenue court of tax appeals due process

Deficiency Tax Collection: When BIR Warrants Are Premature Under Philippine Law

Philippine Supreme Court clarifies when BIR collection of deficiency taxes is premature, and why the OSG must represent the CIR.

May 5, 1999 franchise tax local government taxation local government code meralco tax exemption philippine tax law

Philippine Franchise Tax: Local Governments' Power to Tax and the Limits of "In Lieu of All Taxes" Exemptions

The Supreme Court rules on whether local governments can impose franchise taxes despite "in lieu of all taxes" exemptions under PD 551.

Apr 21, 1999 tax refund mining republic act 1435 specific tax philex mining cir

Navigating Mining Tax Refunds in the Philippines: Understanding R.A. 1435 and Its Limits

Philex Mining v. CIR clarifies that the 25% mining tax refund under R.A. 1435 is based on old rates, not actual taxes paid.

Mar 25, 1999 local-government real-property-tax taxation local-government-code assessment philippine-law

Philippine Franchise TAX Local Governments Power TO TAX Businesses Despite Prior Exemptions

Supreme Court ruling on local government power to impose real property taxes, procedural requirements, and taxpayer remedies under the Local Government Code.

Dec 29, 1998 common carrier local government code tax exemption pipeline operator business tax philippine law

Pipeline Operators as Common Carriers: Tax Exemption Under the Local Government Code

Philippine Supreme Court ruling on whether pipeline operators qualify as common carriers exempt from local business taxes under the Local Government Code.

Mar 24, 1997 real property tax back taxes assessment pd 464 local taxation property valuation

Back Taxes on Undeclared Improvements: What "Declared for the First Time" Means

The Supreme Court explains when local assessors may impose back taxes on previously undeclared building improvements under PD 464.

Feb 6, 1997 tax law bir rulings retroactivity ad valorem tax tax assessment good faith

Retroactivity of Tax Rulings: When the BIR Cannot Apply a Revoked Ruling Against You

The Supreme Court explains when the BIR cannot retroactively apply a revoked tax ruling to assess deficiency taxes against a taxpayer.