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Showing 193–216 of 732 articles for “tax”

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Apr 10, 2019 tax refund tax credit cir inaction prescriptive period cta jurisdiction withholding tax

Tax Refund Claims: Timely Filing and the Commissioner's Inaction

The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.

Apr 10, 2019 local government national taxes ira fiscal autonomy constitutional law supreme court

Redefining Local Autonomy: LGUs' Just Share in National Taxes

The Supreme Court ruled that LGUs' just share must come from all national taxes, not just internal revenue taxes.

Apr 10, 2019 tax refund tax credit bir court of tax appeals prescription withholding tax

Tax Refund Claims: Filing on Time Beats Waiting for BIR Action

Supreme Court clarifies taxpayers may file judicial tax refund claims before the BIR acts, provided the two-year prescriptive period is respected.

Mar 27, 2019 vat zero-rating tax refund power generation nirc tax exemption

VAT Zero Rating: Proving Tax Exempt Status for Power Generation Services

Supreme Court clarifies that power generators selling to NPC may claim VAT zero-rating under Section 108(B)(3) without an ERC Certificate of Compliance.

Mar 25, 2019 taxation administrative-law court-of-tax-appeals exhaustion-of-remedies bir assessment

Exhaustion of Administrative Remedies: Taxpayers' Premature Appeals Dismissed

Taxpayers must exhaust administrative remedies before appealing to the CTA. Learn from this case on premature appeals.

Mar 25, 2019 tax law court of tax appeals administrative remedies tax assessment due process

Tax Assessments and Due Process: When Can a Taxpayer Appeal to the CTA?

Taxpayers must exhaust administrative remedies before appealing to the CTA. Learn the rules on protesting assessments.

Mar 18, 2019 real property tax surety bond government agencies local government code court of tax appeals tax collection

Government Agencies and Surety Bonds in Real Property Tax Disputes: The PMO v. CTA Ruling

When can a government agency skip the surety bond in real property tax cases? The Supreme Court clarifies in PMO v. CTA.

Mar 13, 2019 tax refund creditable withholding tax cwt income tax return cir bir

Proof in Tax Refund Claims: Annual ITR Suffices, Quarterly Returns Not Mandatory

The Supreme Court clarifies that presenting quarterly ITRs is not required to prove a claim for refund of excess creditable withholding taxes.

Mar 4, 2019 real property tax tax exemption bot agreement local government code npc assessment

NPC's Real Property Tax Exemption Claim Fails: Ownership and Actual Use Matter

Supreme Court rules NPC cannot claim real property tax exemption for BOT power plant facilities it neither owns nor actually uses.

Feb 27, 2019 minimum corporate income tax cost of services premium tax documentary stamp tax insurance companies tax law

Premium Tax vs Cost of Service: Defining Minimum Corporate Income Tax

Supreme Court clarifies which taxes count as "cost of services" in computing MCIT for insurance companies, and when DST applies to policy increases.

Jan 16, 2019 tax amnesty ra 9480 deficiency assessment bir warrant of distraint cta

Tax Amnesty Compliance Shields Taxpayers From Deficiency Assessments

Supreme Court rules that complying with RA 9480 tax amnesty bars the BIR from collecting deficiency taxes through warrants of distraint and levy.

Jan 14, 2019 vat refund tax code court of tax appeals input vat tax refund bir

VAT Refund Timelines: Strict 120+30 Day Rule Under the Tax Code

Philippine Supreme Court affirms strict 120+30 day VAT refund appeal deadlines; late judicial claims are jurisdictionally fatal.

Dec 8, 2018 tax exemption value-added tax coal operators presidential decree 972 vat refund special laws

Tax Exemption for Coal Operators: Interpreting Special Laws and VAT Obligations

The Supreme Court affirms Semirara Mining's VAT exemption under PD 972, clarifying how special laws interact with the NIRC.

Nov 21, 2018 tax law capital gains tax documentary stamp tax evidence court of tax appeals civil procedure

Formal Offer of Evidence in Tax Cases: Courts Must Consider All Evidence on Record

A taxpayer's admission of transferring shares can establish tax liability even without the BIR's formal offer of evidence.

Nov 7, 2018 excise tax denatured alcohol commercial law bir tax exemption nirc

Excise Tax and Denatured Alcohol: Clarifying Exemptions for In-Transit Losses

Supreme Court rules that denatured alcohol lost to evaporation during transit remains exempt from excise tax under the NIRC.

Nov 7, 2018 tax law declaratory relief injunction bir documentary stamp tax supreme court

Tax Injunctions and Declaratory Relief: Limits on Court Authority

The Supreme Court clarifies that courts cannot enjoin tax collection and that declaratory relief is not a proper remedy to contest tax assessments.

Oct 17, 2018 tax-law local-government-code tax-refund tax-assessment local-business-tax exhaustion-of-administrative-remedies

Local Tax Refunds: Protest vs. Claim — What the Supreme Court Says

A Supreme Court ruling clarifies the difference between protesting a local tax assessment and claiming a refund, and the deadlines that apply.

Oct 3, 2018 due process tax assessment bir taxpayer rights section 228 administrative law

Due Process in Tax Assessments: BIR Must Consider Taxpayer Evidence

When BIR ignores taxpayer evidence in tax assessments, due process is violated and assessments are void. Learn from Avon case.

Oct 3, 2018 tax law due process bir tax assessment administrative law tax protest

Due Process in Tax Assessments: When the BIR's Failure to Consider a Taxpayer's Protest Invalidates Assessment

The Supreme Court clarifies that the BIR's failure to consider a taxpayer's protest and evidence violates due process, rendering tax assessments null and void.

Sep 12, 2018 tax-law

Safeguarding Property Rights Strict Compliance IN TAX Delinquency Sales

Sep 5, 2018 tax declarations ownership land registration possessory rights property registration decree

Tax Declarations as Evidence of Ownership: Protecting Possessory Rights

The Supreme Court clarifies that tax declarations, while not conclusive, are strong evidence of possession in the concept of owner when coupled with continuous possession.

Sep 5, 2018 real property tax local government code tax liability beneficial use philippine supreme court

Real Property Tax: Who Pays When Ownership and Possession Differ

Philippine Supreme Court clarifies real property tax liability when the registered owner is not in possession, citing Herarc Realty v. Provincial Treasurer of Batangas.

Aug 20, 2018 vat refund taxation equal protection tourism republic act 12079 supreme court

VAT Refund for Tourists Upheld: Supreme Court Rules on Equal Protection in Taxation

The Supreme Court upheld the constitutionality of the VAT refund law for foreign tourists, ruling it does not violate equal protection.

Jul 9, 2018 tax credit certificates due process excise tax res judicata bir tax collection

Tax Credit Transfers: Protecting Transferees in Good Faith and Upholding Due Process

The Supreme Court shields innocent transferees of tax credit certificates from reassessment, affirming due process in tax collection.