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 […]
taxation law
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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 […]
G.R. No. 13307 – 39 Phil. 567 – Taxation – Principle of Non-Interference; Tax Laws Do Not Impair Contracts In 1913, La Insular and Manuel Nubla had a contract whereby Insular will deliver 2 to 5 boxes of cigarettes to Machuca at P172.00 per box. Each box contains 2000 pieces […]