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Showing 1–2 of 2 articles for “revenue collection”

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Oct 17, 2008 tax assessment bir prescription evidence taxpayer rights cta

Tax Assessment Validity: Balancing Revenue Collection and Taxpayer Rights in Evidence Disputes

The Supreme Court clarifies that illegally obtained documents do not automatically invalidate tax assessments, balancing BIR collection powers with taxpayer protections.

Sep 1, 2004 tax exemption export processing zones customs duties pd 66 peza tax refund

Tax Exemptions for Export Zones: Balancing Investment Incentives and Revenue Collection

Philippine Supreme Court ruling on tax exemptions for export zone enterprises under PD 66, clarifying refund rights for customs duties on supplies.