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Showing 1–2 of 2 articles for “bir collection”

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Oct 17, 2008 tax assessment bir prescription evidence taxpayer rights cta

Tax Assessment Validity: Balancing Revenue Collection and Taxpayer Rights in Evidence Disputes

The Supreme Court clarifies that illegally obtained documents do not automatically invalidate tax assessments, balancing BIR collection powers with taxpayer protections.

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.