- 1. Knowledge
- (Category)
- Created on 25 May 2018
- 2. Knowledge
- (Content)
- Dive into a wealth of knowledge curated to keep you informed and empowered in the ever-evolving legal landscape. Other Sources ...
- Created on 15 October 2023
- 3. INSIGHTS August-September Issue 2023
- (Insights)
- ... and affidavit of service of PAN, executed by a revenue officer and group supervisor. Glaringly, the petitioner failed to present the revenue officer and group supervisor who has personal knowledge of the ...
- Created on 05 October 2023
- 4. Beneficial Ownership of Shares
- (Business Mirror)
- ... Beneficial Ownership of Shares By: Atty. Mabel L. Buted "Our government also acknowledges the risk of abuse and misuse of corporations in money laundering, terrorist financing and other ...
- Created on 01 August 2023
- 5. INSIGHTS July Issue 2023
- (Insights)
- ... On even date, the taxpayer also filed an administrative claim for refund for overpayment in the amount of ₱1,600,000.00 and RDO No. 048- West Makati acknowledged receipt's of the same on May 16, 2016. Thereafter, ...
- Created on 27 July 2023
- 6. INSIGHTS April Issue 2023
- (Insights)
- ... by the taxpayer and that the issue is the legal basis of the CIR’s denial of the claim for refund. This stipulation was acknowledged by the CTA Division. Despite this, the CTA Division denied the claim, ...
- Created on 27 April 2023
- 7. INSIGHTS March Issue 2023
- (Insights)
- ... the transfer of its registration has already been completed. Here, the taxpayer admitted that despite earlier knowledge of the completion of the transfer of its registration to RDO No. 51, it still filed ...
- Created on 31 March 2023
- 8. INSIGHTS February Issue 2023
- (Insights)
- ... and practices of the company and by the knowledge which the board of directors has, or must be presumed to have, of acts and doings of its subordinates in and about the affairs of the corporation. ...
- Created on 26 March 2023
- 9. The Opportunities of Artificial Intelligence in Tax
- (Business Mirror)
- ... timing of the question was a bit serendipitous. As a way or enriching knowledge, I was reading on developments in AI the past few months or so. In the news the past couple of weeks was the introduction ...
- Created on 21 February 2023
- 10. INSIGHTS October Issue 2022
- (Insights)
- ... address, despite the latter's failure to acknowledge the same. (Service Trading Corporation v. Hon. Rey Leonardo Guerrero, in his official capacity as Commissioner of Customs, et. Al, STA Case No. 10088, ...
- Created on 04 December 2022
- 11. INSIGHTS September Issue 2022
- (Insights)
- ... of Internal Revenue v Deutsche Knowledge Services, CTA EB No. 2423 (CTA Case No. 7921, July 01, 2022) The taxpayer filed a claim for refund of its unutilized input VAT for the period from August 1, 2003 ...
- Created on 14 October 2022
- 12. INSIGHTS August Issue 2022
- (Insights)
- ... Revenue v Deutsche Knowledge Services, CTA EB No. 2423 (CTA Case No. 7921, July 01, 2022) The authority given to Revenue Officers (RO) to conduct audit and examine the taxpayer’s books ...
- Created on 23 August 2022
- 13. Valuation of Services as Consideration for Stocks
- (Business Mirror)
- ... Services, as a form of consideration, is already broad. They are also usually measured at their fair market value. To my knowledge, even the SEC does not maintain a fixed and initial checklist of documents ...
- Created on 10 May 2022
- 14. INSIGHTS March Issue 2022
- (Insights)
- ... acknowledged that PEZA Law is alive and that the cross-border doctrine that it spouses still thrives. The question is, will the PEZA law just play dead? ---------------------------------------------- ...
- Created on 05 April 2022
- 15. Cross-Border Doctrine is Dead
- (Business Mirror)
- ... acknowledged that PEZA Law is alive and that the cross-border doctrine that it spouses still thrives. The question is, will the PEZA law just play dead? The author is a senior partner of Du-Baladad ...
- Created on 15 March 2022
- 16. INSIGHTS January Issue 2022
- (Insights)
- ... to prove that the name appearing on the said document is an authorized representative of the taxpayer. Furthermore, the testimony of the revenue officer failed to establish that she has personal knowledge ...
- Created on 31 January 2022
- 17. INSIGHTS November Issue 2021
- (Insights)
- ... Contact Center ng Bayan, Anti-Red Tape Authority and other feedback mechanism channels shall be acknowledged within the same day or the next business day in case it was received by the Bureau on a weekend ...
- Created on 24 November 2021
- 18. A New Global Tax Regime (2nd of 2 Parts)
- (Other Articles)
- ... like the Philippines to implement and achieve the Pillar 2 objective of a minimum effective tax. The 2-pillar Blueprint acknowledges that both the Subject to Tax Rule and the Switch-Over Rule would require ...
- Created on 09 November 2021
- 19. INSIGHTS October Issue 2021
- (Insights)
- ... of taxes and duties or forfeiture of surety bond on laptops, desktops, or other assets that were not returned to the economic or freeport zones. Within 5 days from the knowledge of any violation of an ...
- Created on 21 October 2021
- 20. INSIGHTS July Issue 2021
- (Insights)
- ... default for failure to answer must meet three requisites, namely: (1) It must be made by motion under oath by one that has knowledge of the facts; (2) It must be shown that the failure to file answer ...
- Created on 11 August 2021