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Showing 1–3 of 3 articles for “factual basis”

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May 3, 2021 tax law tax assessment due process bir factual basis

Understanding TAX Assessments THE Importance OF Clear Factual Basis IN Philippine TAX Law

The Supreme Court clarifies that tax assessments must rest on solid factual grounds, not mere assumptions, to be valid and enforceable.

Apr 18, 2016 tax law due process cir bir tax assessment withholding tax

Void Tax Assessment Decisions: Protecting Taxpayer Rights to Due Process

When a Final Decision on Disputed Assessment lacks factual basis, it is void—but the underlying tax assessment may survive.

Jan 31, 2002 sequestration due process pcgg sandiganbayan prima facie constitutional law

Sequestration and Due Process: Prima Facie Basis for Government Action

The Supreme Court upholds Sandiganbayan's lifting of sequestration over HMHMI for lack of prima facie factual basis, reinforcing due process.