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

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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.

Dec 1, 2021 taxation revenue regulations bir banking accounting methods expense deductions

Supreme Court Strikes Down BIR Rule on Bank Expense Allocation

The Supreme Court voided Revenue Regulations No. 4-2011 for overstepping BIR authority and violating taxpayers' right to choose accounting methods.