G.R. No. 171251 – 683 Phil. 430 – Taxation Law – Failure of the CIR to Decide a Protest – Remedies of the Taxpayer In March 1998, the Commissioner of Internal Revenue (CIR) issued a formal assessment notice (FAN) to Lascona Land Co., Inc. (LLCI) demanding the latter to pay […]
Jurisprudence
1435 posts
G.R. No. 168498 – 524 Phil. 524 – 491 SCRA 213 – Taxation Law – Prescription – Appeal to the Court of Tax Appeals On 5 July 2001, the Commissioner of Internal Revenue (CIR) issued a final assessment notice (FAN) to the Rizal Commercial Banking Corporation (RCBC) demanding a total […]
G.R. No. 167146 – 536 Phil. 1131 – 506 SCRA 427 – Taxation Law – Tax Collection – Prescriptive Period – Reconsideration vs Reinvestigation In April 1991, Philippine Global Communication, Inc. (PGCI) filed its annual income tax return (ITR) for the taxable year 1990. A tax audit was subsequently conducted […]
G.R. No. 139736 – 510 Phil. 1 – 473 SCRA 205 – Taxation Law – Tax Collection – Prescriptive Period – Reconsideration vs Reinvestigation On October 20, 1989, the Bureau of Internal Revenue (BIR) issued a formal assessment notice (FAN) against the Bank of the Philippine Islands (BPI). The FAN […]
G.R. No. L-19495 – Taxation Law – Estate Taxes – Liability of Administrator In November 1966, the Supreme Court issued a decision declaring Lilia Gonzales to be liable for the entire tax deficiency due on an estate left by her father. Gonzales seeks reconsideration for her not to be adjudged […]
G.R. No. L-19495 – 124 Phil. 1395 – 18 SCRA 757 – Taxation Law – NIRC Rules of Procedure – Tax Assessment – Prescriptive Period – Defective Return In 1948, Matias Yusay died leaving behind two heirs, namely, Jose Yusay and Lilia Yusay Gonzales. Jose was appointed as administrator. He […]
G.R. No. 155541 – 465 Phil. 986 – 421 SCRA 275 – Taxation Law – NIRC Rules of Procedure – Assessment Must Be Sent To The Right Party (Taxpayer) Juliana Gabriel entered into a contract of agency with the Philippine Trust Company (PhilTrust) for the latter to manager her business […]
G.R. No. 162852 – 488 Phil. 218 – 447 SCRA 214 – Taxation Law – NIRC Rules – Assessment of Taxes – Formal Assessment Notice – Waiver of the Statute of Limitations In April 1995, the Philippine Journalists, Inc. (PJI) filed its income tax return for the year 1994. In […]
G.R. No. L-11527 – 104 Phil. 819 – Taxation Law – NIRC Rules of Procedure – Estoppel – Waiver of the Statute of Limitations Due to the chaos caused by World War II, Congress extended the filing of income tax returns for the year 1941. The extension was up to […]
G.R. No. 159694 – G.R. No. 163581 – 516 Phil. 176 – 480 SCRA 382 – Taxation Law – NIRC Procedure – Contents of a Formal Assessment Notice In 1993, Maria Tancinco died leaving behind an estate worth P32 million. In 1997, a tax audit was conducted on the estate. […]
G.R. No. 167560 – 587 Phil. 234 – 461 SCRA 565 – Taxation Law – NIRC Rules of Procedure – Pre-Assessment Notice -Estoppel – Piercing the Veil of Corporate Fiction Dominador Menguito and his wife are the owners of Copper Kettle Catering Services, Inc. (CKCSI). They also operate several restaurant […]
G.R. NO. 157064 – 529 Phil. 785 – 498 SCRA 126 – Taxation Law – NIRC Rules – Formal Assessment Notice – Prescriptive Period – BIR has burden to prove issuance of assessment notice On April 14, 1988, Barcelon, Roxas Securities, Inc. (BRSI, now called UBP Securities, Inc.) filed its […]
Taxation – Fraudulent Return – Assessment – Prescriptive Period In 1989, Gerry Sevilla et al purchased 50,000 shares of stocks of the East Esteban Realty Corporation for a total of P5.9 million. In 1993, Sevilla et al sold the same 50,000 shares of stocks for P62 million. However, in paying […]
G.R. No. 128315 – 368 Phil. 714 – 309 SCRA 402 – Taxation Law – NIRC Rules of Procedure – Function of an Assessment Notice – Filing of Criminal Case for Tax Evasion – An affidavit-complaint for tax evasion is not a formal assessment notice Pascor Realty and Development Corporation (PRDC) […]
G.R. No. 185371 – 652 Phil. 172 – 637 SCRA 644 – Taxation Law – NIRC Procedure – Pre-Assessment Notice – Due Process Requirement In January 2001, a revenue officer was authorized to examine the books of accounts of Metro Star Superama, Inc. In April 2002, after the audit review, […]
G.R. No. 79182 – 278 Phil. 493 – 201 SCRA 487 – Mercantile Law – Corporation Law – Jurisdiction over GOCCs and their subsidiaries in labor cases In June 1985, Danilo Mercado was dismissed by PNOC-Energy Development Corporation (PNOC-EDC) due to serious acts of dishonesty allegedly committed by Mercado. Mercado […]