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Showing 1–4 of 4 articles for “false returns”

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Feb 28, 2024 tax law prescription bir assessment false return due process supreme court

Tax Assessment Time Limits: How a Missed Deadline Can Save You Millions

Philippine Supreme Court ruling on tax assessment prescription periods, false returns, and why the BIR's missed deadlines can invalidate deficiency assessments.

Feb 22, 2017 tax law prescription false returns bir assessment vat nirc

Tax Assessment Falsity of Returns and the Ten-Year Prescriptive Period

When do false returns trigger the 10-year tax assessment period? The Supreme Court clarifies the rules on prescription and notice.

Dec 10, 2014 tax law prescription period bir assessment withholding tax due process

Tax Assessment Prescription: When False Returns Extend the BIR's Reach

A Supreme Court ruling explains when the BIR may assess taxes within ten years instead of three, based on false returns and substantial underdeclaration.

Jul 10, 2012 administrative law court personnel dishonesty neglect of duty process server civil service

Neglect of Duty vs Dishonesty: Upholding Integrity in Court Processes

A process server's false returns and delayed service led to a landmark ruling distinguishing simple neglect of duty from dishonesty.