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 […]
Tax Remedies
27 posts
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, […]
Taxation Law – Due Process Requirement In November 1998, the Bureau of Internal Revenue, through one of its Revenue District Office conducted a tax investigation on the books of accounts of A. Brown Co., Inc. (ABCI) for the period of 1997. The examiner found that ABCI is liable for a […]
G.R. No. 178697 – 649 Phil. 519 – 635 SCRA 234 – Taxation Law – Coverage Period of a Letter of Authority In November 1998, the Commissioner of Internal Revenue issued a Letter of Authority numbered 19734 (LOA 19734) which authorized certain revenue examiners to examine Sony Philippines’ books of […]