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 1–2 of 2 articles for “tax evasion”

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Nov 12, 2023 tax evasion civil liability tax assessment court of tax appeals bir criminal law

When Tax Assessments Are Not Required: Civil Liability in Philippine Tax Evasion Cases

Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.

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.