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.

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Mar 28, 2023 tax evasion deficiency assessment bir cta jurisdiction tax crimes

Tax Evasion in the Philippines: When Can the Government Collect Without an Assessment

The Supreme Court clarifies when the BIR can collect deficiency taxes without a formal assessment in criminal tax evasion cases.