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Showing 1–3 of 3 articles for “bir assessments”

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Jun 20, 2022 tax law bir assessments court of tax appeals commissioner of internal revenue tax protest administrative law

Taxpayers May Await Commissioner's Decision Before Appealing BIR Assessments to CTA

Supreme Court clarifies taxpayers may await the Commissioner's ruling on a protested BIR assessment before filing an appeal with the Court of Tax Appeals.

Apr 5, 2017 letter of authority bir assessment due process value-added tax hmo gross receipts

BIR Assessments Without a Letter of Authority Are Void for Lack of Due Process

Philippine Supreme Court voids BIR deficiency assessments issued without a Letter of Authority, and clarifies HMO gross receipts for VAT.

Mar 15, 2017 tax law bir assessments finality of assessment taxpayer rights administrative law

When BIR Assessments Become Final: Why Taxpayers Must Act on Unchallenged Notices

Understand why unchallenged BIR assessments become final and executory, and what taxpayers must do to protect their rights.