From the library

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.

Have your own question? Ask ASG Legal AI now.

Get a cited, plain-language answer from 184,000+ statutes and decisions — free, no sign-up.

Ask a question

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

Sort:Newest Oldest

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.

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.

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.

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.

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.