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 […]
taxation
33 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. 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. 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 […]
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. 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. L-36181 – G.R. No. L-36748 – 203 Phil. 173 – 117 SCRA 804 – Taxation Law – Basic Principles – Courts Cannot Issue Mandamus to Compel CIR to Collect Taxes In 1967, Juan Maniago informed the Commissioner of Internal Revenue (CIR) that MERALCO Securities Corporation did not pay […]
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 […]
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 […]
G.R. No. L-31156 – 69 SCRA 460 – Taxation – Delegation to Local Governments – Double Taxation Pepsi Cola has a bottling plant in the Municipality of Tanauan, Leyte. In September 1962, the Municipality approved Ordinance No. 23 which levies and collects “from soft drinks producers and manufacturers a tax […]