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Showing 1–11 of 11 articles for “court of tax appeals”

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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.

Jan 13, 2021 tax exemption court of tax appeals bir jurisdiction revenue issuances non-stock non-profit

Tax Exemption Challenges and the CTA's Exclusive Jurisdiction Over BIR Issuances

Learn why the Court of Tax Appeals, not regional trial courts, has exclusive jurisdiction over tax exemption cases and BIR revenue issuances.

Feb 12, 2018 corporate rehabilitation court of tax appeals customs duties tax waiver jurisdiction fria

Corporate Rehabilitation Tax Waiver: CTA Has Exclusive Jurisdiction Over Customs Duty Disputes

The Supreme Court clarifies that tax and customs duty disputes during corporate rehabilitation belong exclusively to the Court of Tax Appeals, not regular courts.

Jun 21, 2016 civil-procedure

Jurisdiction Over Annulment OF Judgments Defining THE Boundaries OF THE Court OF TAX Appeals Authority

Jun 20, 2016 tax law court of tax appeals tax collection surety bond due process

Tax Suspension Bonds: When the CTA Must Hear the Taxpayer First

The Supreme Court clarifies when the Court of Tax Appeals may require a bond to suspend tax collection, and why a preliminary hearing is essential.

Jun 17, 2015 court of tax appeals jurisdiction tax collection appeals bureau of customs procedural rules

Navigating Appeals Jurisdiction of the Court of Tax Appeals in Collection Cases

A Supreme Court ruling clarifies that the CTA has exclusive appellate jurisdiction over tax collection cases, and wrong appeals must be dismissed.

Feb 4, 2014 court of tax appeals local taxation jurisdiction certiorari city of manila tax refund

CTA Jurisdiction Over Local Tax Disputes: The City of Manila v. Grecia-Cuerdo Ruling

The Supreme Court clarifies that the Court of Tax Appeals has jurisdiction over certiorari petitions questioning RTC interlocutory orders in local tax cases.

Sep 13, 2012 civil-procedure rule-38 petition-for-relief reglementary-period supreme-court tax-law

Untangling Time: When Does the Clock Start Ticking for Relief from Judgment?

Explaining the 60-day and 6-month periods for filing a petition for relief from judgment under Rule 38, as clarified by the Supreme Court in Commissioner of Internal Revenue v. Court of Tax Appeals an

Dec 18, 2007 administrative-law

Taxation Within Special Economic Zones Defining THE Jurisdiction Between Regular Courts AND THE Court OF TAX Appeals

Sep 29, 2000 labor-law judicial-compensation salary-upgrading court-of-tax-appeals equal-pay position-classification

Upgrading Judicial Positions: Fair Compensation and Hierarchy in Philippine Courts

The Supreme Court grants salary upgrading for Court of Tax Appeals division chiefs to ensure equal pay and maintain judicial hierarchy.

Jun 29, 1999 tax assessment criminal complaint tax evasion court of tax appeals due process bir

Invalid Tax Assessment: Why an Affidavit for Criminal Complaint Does Not Count

The Supreme Court clarifies that a revenue officer's affidavit attached to a criminal complaint for tax evasion is not a formal assessment that can be appealed to the Court of Tax Appeals.