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Showing 1–2 of 2 articles for “administrative settlement”

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Aug 30, 2023 tax law court of tax appeals government agencies administrative settlement presidential decree 242 bureau of internal revenue

When Tax Disputes Between Government Agencies Must Be Settled Administratively

Supreme Court ruling on whether tax disputes between government agencies go to the CTA or administrative settlement under P.D. 242.

Aug 17, 2022 tax law administrative law jurisdiction government agencies presidential power court of tax appeals

Executive Authority vs Judicial Review: Resolving Tax Disputes Between Government Entities

The Supreme Court rules that tax disputes between executive agencies must first undergo administrative settlement, not judicial review.