G.R. No. 136975 – 494 Phil. 306 – 454 SCRA 301 – Taxation Law – Tax Collection – Assessment Remedial Law – Evidence – Documentary Evidence Best Evidence Rule in Taxation vs Best Evidence Rule under the Rules of Court In 1989, an informant informed the Counter-Intelligence Division of the Economic […]
Tax Remedies
27 posts
G.R. No. 78953 – 276 Phil. 914 – 199 SCRA 825 – Taxation Law – NIRC Remedies – 50% Penalty for Fraudulent Returns In 1977, Victoria Javier received a $1 Million remittance in her bank account from her sister abroad, Dolores Ventosa. Melchor Javier, Jr., the husband of Victoria immediately […]
G.R. No. 166387 – 596 Phil. 229 – 576 SCRA 212 – Taxation Law – NIRC Remedies – Assessment – Assessment Notice – Content of Formal Assessment Notice In 1997, Enron Subic Power Corporation received a pre-assessment notice from the Bureau of Internal Revenue (BIR). Enron allegedly had a tax deficiency of […]
G.R. No. 154993 – 510 Phil. 750 – 474 SCRA 258 – Taxation Law – Tax Remedies – Local Taxation – Original & Appellate Jurisdiction in Tax Cases In 1998, BA Lepanto Condominium Corporation (Lepanto) received a tax assessment in the amount of P1.6 million from Luz Yamane, the City […]
G.R. No. 105208 – 244 SCRA 446 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period – Tax Refund The Philippine American Life Insurance Co. (Philamlife) as a corporation has been paying quarterly income taxes. In 1983, it paid the following: a) Quarter 1 (May 30, 1983) – P3.2 […]
G.R. No. 152532 – 504 Phil. 407- 467 SCRA 137 – Taxation Law – NIRC Rules of Procedure – Abatement Defined In July 1987, Commissioner of Internal Revenue (CIR) Bienvenido Tan, Jr. issued an assessment against San Miguel Corporation (SMC) demanding payment of P342 million in taxes. SMC filed a […]
G.R. No. 127777 – 374 Phil. 474 – 316 SCRA 118 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period for Violations against the Tax Code In April 1980, Petronila Tupaz and her husband filed, in behalf of their corporation, an income tax return. On July 16, 1984, […]
G.R. No. L-41919-24 – 186 Phil. 604 – 97 SCRA 877 – Taxation Law – NIRC Rules of Procedure – Tax Evasion – Protest – Criminal Case Against Taxpayer May Be Filed Sans A Final Assessment In July 1974, Quirico Ungab filed his income tax return. He was subjected to […]
G.R. No. L-21731 – 123 Phil. 400 – 16 SCRA 585 – Taxation Law – NIRC Rules of Procedure – Tax Collection – Period to Collect – No need for a final and executory assessment In January 1957, the Collector of Internal Revenue (CIR) made an assessment against Lim Tian […]
G.R. No. 175097 – 625 Phil. 530 – 611 SCRA 692 – Taxation Law – NIRC Rules of Procedure – Exception to the Rules of Procedure Regarding Protest and Appeal In April 2004, the Bureau of Internal Revenue (BIR) issued a preliminary assessment notice (PAN) to Allied Banking Corporation (ABC) […]
G.R. No. 76281 – 279 Phil. 132 – 202 SCRA 125 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period – Tax Collection On December 16 and 17, 1974, the Commissioner of Internal Revenue (CIR) issued two assessment notices to Wyeth Suaco Laboratories, Inc. (Wyeth) asking the latter […]
G.R. No. L-46954 – 200 Phil. 672 – 115 SCRA 286 – Taxation Law – Tax Collection Suit – Jurisdiction – When Acquired In May 1962, Doroteo Yabes received an assessment notice from the Commissioner of Internal Revenue (CIR) demanding him to pay P15k in taxes. Doroteo filed a protest […]
G.R. No. 178087 – 634 Phil. 314 – Taxation Law – NIRC Procedure – Tax Assessment – Prescription – Waiver of the Statute of Limitations – Estoppel In April 1999, Kudos Metal Corporation (KMC) filed its annual income tax return (ITR). In September 1999, the Bureau of Internal Revenue (BIR) […]
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 […]
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 – 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 […]