Legal Insights

Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

Showing 1–8 of 8 articles for “deficiency assessment”

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Feb 9, 2025 tax law bir assessment waivers prescription cir v. telstar

Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar

Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.

Apr 25, 2021 documentary stamp tax gross receipts tax special savings accounts banking taxation philippine veterans bank tax law

DST and GRT on Special Savings Accounts: Philippine Veterans Bank Ruling

The Supreme Court ruled special savings accounts are subject to documentary stamp tax and that final withholding taxes count toward gross receipts tax.

Nov 21, 2018 tax law capital gains tax documentary stamp tax evidence court of tax appeals civil procedure

Formal Offer of Evidence in Tax Cases: Courts Must Consider All Evidence on Record

A taxpayer's admission of transferring shares can establish tax liability even without the BIR's formal offer of evidence.

Oct 13, 2010 value-added tax pawnshops non-bank financial intermediaries tax exemption bir supreme court

Pawnshops and VAT: Clarifying Tax Exemptions for Non-Bank Financial Intermediaries

The Supreme Court clarifies that pawnshops, as non-bank financial intermediaries, were not liable for VAT in 2000 due to deferred effectivity.

Jul 13, 2006 tax law bir rulings non-retroactivity vat taxpayer rights

Non-Retroactivity of BIR Rulings: The Benguet Case and Taxpayer Protection

Learn how the Supreme Court protects taxpayers from retroactive BIR rulings, based on the landmark Benguet Corporation case.

Dec 9, 2005 tax law bureau of internal revenue tax assessment delegation of authority court of tax appeals

Delegation of Authority in Tax Assessments: When a Subordinate's Demand Letter Becomes Final

Learn when a demand letter from a BIR subordinate officer counts as the Commissioner's final decision on a protested tax assessment, and why timing matters.

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.

May 8, 1996 tax-law bad-debts income-tax deductions bir supreme-court

Deducting Bad Debts in the Philippines: Proving Worthlessness for Tax Purposes

Philippine Supreme Court clarifies the strict requirements for deducting bad debts for tax purposes, emphasizing documentary proof of worthlessness.