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Showing 1–3 of 3 articles for “cta en banc”

Court of Tax Appeals Appeal Procedure in the Philippines: Step-by-Step Guide

How to appeal to the Court of Tax Appeals in the Philippines: who may appeal, the 30-day deadline, the petition for review, and CTA en banc review.

Duty Free Philippines v. BIR: The Perils of Skipping the CTA En Banc on Appeal

A direct appeal to the Supreme Court from a CTA Division ruling is fatal. Learn the correct appellate route under R.A. 9282.

The Critical Omission: Why "Zero-Rated" Must Appear on VAT Invoices for Tax Credit Refund Claims

Philippine Supreme Court rules that failing to print on its sales invoices. The CTA En Banc affirmed this denial, and J.R.A. elevated the matter to the Supreme Court.