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.

Showing 1–8 of 8 articles for “revenue officers”

Sort:Newest Oldest

Oct 3, 2023 tax law bir assessment letter of authority due process tax audit

Letter of Authority vs. Letter Notice: When a BIR Tax Assessment Is Void

The Supreme Court ruled that a BIR Letter Notice cannot substitute for a Letter of Authority—assessments without a valid LOA are void.

Apr 24, 2023 gross neglect of duty public officials administrative law supreme court philippine law

Understanding Gross Neglect of Duty: A Landmark Ruling on Public Officials' Responsibilities

Explore the Supreme Court's landmark ruling on gross neglect of duty and what it means for public officials' responsibilities in the Philippines.

Oct 3, 2022 tax law letter of authority bir revenue officers tax assessment due process

When a Revenue Officer Lacks Authority: The LOA Requirement in Tax Audits

Philippine Supreme Court explains why a new Letter of Authority is required when tax investigations are reassigned to another revenue officer.

Oct 3, 2022 letter of authority tax assessment bir national internal revenue code tax audit cta

Letter of Authority Required When Reassigning Tax Audits: Supreme Court Ruling

Supreme Court nullifies tax assessments where audits were reassigned without a new Letter of Authority. Learn the rules.

Dec 1, 2021 tax amnesty revenue regulations ra 9480 bir implementing rules tax evasion

Tax Amnesty Scope: When Revenue Regulations Exceed Statutory Authority

Supreme Court ruling on tax amnesty, pending cases, and limits of implementing rules under RA 9480.

Nov 4, 2020 tax law letter of authority bir tax assessment prescription double taxation

Navigating Tax Assessments: The Validity of Letters of Authority in the Philippines

Learn when a BIR Letter of Authority becomes invalid, the 30-day and 120-day rules, and how the Supreme Court ruled in AFP General Insurance.

Aug 30, 2017 withholding tax final withholding tax tax assessment revenue regulations bir tax law

Withholding Tax Obligations: When Final Withholding Tax Becomes Due

Learn when final withholding tax obligations arise under Philippine tax law, based on a Supreme Court ruling on interest payments.

Dec 9, 2005 tax law bureau of internal revenue tax assessment delegation of authority court of tax appeals

Delegation of Authority in Tax Assessments: When a Subordinate's Demand Letter Becomes Final

Learn when a demand letter from a BIR subordinate officer counts as the Commissioner's final decision on a protested tax assessment, and why timing matters.