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Showing 1–4 of 4 articles for “tax waivers”

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Feb 9, 2025 tax law bir assessment waivers prescription cir v. telstar

Defective Tax Waivers: Supreme Court Voids BIR Assessment Against Telstar

Supreme Court voids BIR deficiency assessment against Telstar due to defective waivers and lack of demand for payment, reinforcing strict rules on prescriptive periods.

Feb 12, 2018 corporate rehabilitation tax waiver court of tax appeals customs duties ra 10142 jurisdiction

Corporate Rehabilitation Tax Waivers and CTA Jurisdiction: Key Insights from Steel Corporation of the Philippi

Learn how the Supreme Court clarified CTA jurisdiction over tax waiver disputes arising from corporate rehabilitation under R.A. 10142.

Jul 26, 2017 tax law prescription waiver bir assessment cta

Tax Assessment Waivers Must Strictly Comply With BIR Rules or Prescription Applies

Learn how defective tax waivers fail to extend the BIR's three-year assessment period, from the Supreme Court's ruling in CIR v. Systems Technology Institute.

Oct 10, 2016 tax waivers joint venture agreement subdivision buyers hlurb supreme court property law

Tax Waivers and Faulty Agreements: When Buyers and Sellers Are Bound by Law

A Supreme Court ruling clarifies when a developer's unauthorized sale still binds a property owner, and why final judgments are immutable.