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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.
Apr 17, 1996tax creditbureau of internal revenueanti-graft lawcriminal lawdue diligenceofficial certification
Tax Credit Claims and Official Certifications: Lessons from Pareño v. Sandiganbayan
BIR officers cannot be convicted for relying on official certifications when processing tax credit claims absent proof of bad faith or conspiracy.