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Showing 1–12 of 12 articles for “deficiency tax”

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Mar 28, 2023 tax evasion deficiency assessment bir cta jurisdiction tax crimes

Tax Evasion in the Philippines: When Can the Government Collect Without an Assessment

The Supreme Court clarifies when the BIR can collect deficiency taxes without a formal assessment in criminal tax evasion cases.

Sep 12, 2022 tax law due process bir assessments preliminary assessment notice deficiency tax

Due Process in Tax Assessments: Strict Adherence to Notice Requirements

The Supreme Court nullified a deficiency tax assessment because the BIR issued the Final Assessment Notice before the taxpayer's 15-day period to reply to the Preliminary Assessment Notice lapsed.

Mar 29, 2022 tax law prescription bir collection deficiency tax court of tax appeals nirc

Tax Collection Prescription: CIR's Collection Efforts Barred by Three-Year Period

Supreme Court affirms CTA ruling that the CIR's right to collect deficiency taxes prescribed after three years from assessment notice.

May 5, 2021 due process tax assessment preliminary assessment notice improperly accumulated earnings tax bir cir

Due Process in Tax Assessments: Insights from the Yumex Philippines Case

The Supreme Court nullified a deficiency tax assessment for lack of due process. Learn the procedural rules from this landmark case.

Sep 16, 2020 tax law prescription bir assessment collection statute of limitations

Understanding Tax Assessment and Collection Prescription: The BPI Case

The Supreme Court's BPI ruling explains when the BIR loses the right to assess and collect deficiency taxes—key lessons for taxpayers.

Jan 16, 2019 tax amnesty ra 9480 deficiency assessment bir warrant of distraint cta

Tax Amnesty Compliance Shields Taxpayers From Deficiency Assessments

Supreme Court rules that complying with RA 9480 tax amnesty bars the BIR from collecting deficiency taxes through warrants of distraint and levy.

Apr 24, 2017 corporate rehabilitation contempt of court bir tax collection fria

Contempt of Court for Defying a Corporate Rehabilitation Order in the Philippines

The Supreme Court affirms contempt charges against BIR officials who pursued deficiency tax claims despite a corporate rehabilitation Commencement Order.

Jul 29, 2015 tax law statute of limitations bir waiver prescription cir

Tax Assessment Waivers and the Statute of Limitations in the Philippines

The Supreme Court explains when waivers of the tax assessment period are invalid, and why prescription still bars the BIR from collecting deficiency taxes.

Dec 3, 2014 tax law prescription bir waiver deficiency assessment cta

Prescription in Tax Collection: The Imperative of Valid Waivers and Timely Action by the BIR

When the BIR fails to act on a protest or secure a valid waiver, its right to collect deficiency taxes prescribes. This case explains the rules.

Jul 2, 2014 tax law due process court of tax appeals deficiency tax formal offer of evidence national internal revenue code

Tax Assessments, Formal Offer of Evidence, and Due Process in Deficiency Tax Claims

The Supreme Court clarifies when tax assessments are void for lack of due process and why formal offer of evidence matters before the CTA.

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.

Feb 6, 1997 tax law bir rulings retroactivity ad valorem tax tax assessment good faith

Retroactivity of Tax Rulings: When the BIR Cannot Apply a Revoked Ruling Against You

The Supreme Court explains when the BIR cannot retroactively apply a revoked tax ruling to assess deficiency taxes against a taxpayer.