- 1. Start the Tax Year Right! - Latest Tax Updates and Court Decisions
- (Presentations)
- Created on 15 March 2023
- 2. BDB Law's 13th Anniversary Celebration with Clients and Friends - Latest Revenue Issuance
- (Presentations)
- Keeping Abreast - Latest Revenue Issuances Presented by Atty. Fulvio Dawilan during BDB Law's 13th Anniversary Celebration Tax Webinar, held virtually on August 3, 2022. ...
- Created on 04 August 2022
- 3. Applicability of “Payment Under Protest” Rule
- (Business Mirror)
- Atty. Rodel C. Unciano discusses the applicability of "payment under protest" rule in contesting real property tax assessments as elucidated in recent Court of Tax Appeals and Supreme Court decisions. ...
- Created on 28 July 2020
- 4. Tax Amnesty and Periods to File Protest and Other Filing Extensions
- (Bureau of Internal Revenue)
- Created on 23 March 2020
- 5. Failure to protest and its effect on prescription
- (Business Mirror)
- Created on 29 December 2016
- 6. Payment under protest: Local business tax
- (Business Mirror)
- Created on 20 October 2016
- 7. INSIGHTS August-September Issue 2023
- (Insights)
- ... or validity of a tax law, regulation, or administrative issuance when raised by the taxpayer as a direct challenge or as a defense in disputing or contesting an assessment or claiming a refund. (Commissioner ...
- Created on 05 October 2023
- 8. Best Evidence Obtainable in Assessment Cases
- (Business Mirror)
- ... income level of assessment approach” can stand the test of judicial scrutiny in the absence of proof of irregularity in the taxman’s examination and in the absence of justifiable grounds of failure to ...
- Created on 27 September 2023
- 9. National priority programs on poverty reduction and social protection
- (Health)
- ... groceries and Kadiwa ng Pangulo, etc) and can be easily swiped on a point-of-sale terminal already configured and tested by the World Food Programme. The beneficiaries get to choose products from a desired ...
- Created on 04 September 2023
- 10. Absence of Employment Arrangement: Tax Effect
- (Business Mirror)
- ... the determination of the existence of an employer-employee relationship is concerned. And these rules espouse the so-called four-fold test in determining the existence of an employer-employees: (1) who ...
- Created on 29 August 2023
- 11. INSIGHTS July Issue 2023
- (Insights)
- ... of RR No. 12-99, effecting constructive service involves two requisites: (1) leaving the notice in the premises of the taxpayer, and (2) the fact of such service is attested to, witnessed, and signed by ...
- Created on 27 July 2023
- 12. INSIGHTS June Issue 2023
- (Insights)
- ... Petition given that the taxpayer failed to file an administrative protest to the FLD/FAN, and hence, said assessment has become final and executory. In refutation, the taxpayer emphasized that it is the ...
- Created on 15 June 2023
- 13. Official Receipts: Never “Fake It Until You Make It”
- (Business Mirror)
- ... and input tax credits. The latest estimate from the BIR puts the tax loss to 50 Billion Pesos. For emphasis, that is a number 5 with 10 zeroes. That is a lot of zeroes! So far, the fallout of the scheme ...
- Created on 06 June 2023
- 14. Ripples of Premature Tax Collection
- (Business Mirror)
- ... appear that the CIR has an immense power that nobody can stop. If the taxpayer’s protest is denied and the CIR issues a Final Decision on Disputed Assessment (“FDDA”), the amount of tax liability as found ...
- Created on 30 May 2023
- 15. Appeals in RPT Assessment Cases
- (Business Mirror)
- Atty. Rodel Unciano discusses his insights on the apparent loopholes in RPT assessment cases and remedies in protesting the same. Appeals in RPT Assessment Cases By Atty. Rodel C. Unciano "The ...
- Created on 09 May 2023
- 16. INSIGHTS April Issue 2023
- (Insights)
- ... the FAN. The fact that the taxpayer was able to timely file a protest to the FAN is of no moment. (Commissioner of Internal Revenue v. Next Mobile, Inc., G.R. No. 232055, April 27, 2022) The authority ...
- Created on 27 April 2023
- 17. BDB Law Foundation Chair, Atty. Benedicta Du-Baladad on the Importance of Arts in Education
- (Build a School Program)
- ... consistent winner) contests in oration, declamation and singing. I even joined the beauty contest for Miss Luna when I was just 13 years old. Luckily, I won. When my father saw my picture with a crown ...
- Created on 24 April 2023
- 18. Multiple Tax Audits
- (Business Mirror)
- ... has to undergo the tiresome process of contesting the same, and if unsuccessful, will eventually result in the payment in full or portion of the assessment. Taxpayers are very much familiar with the ...
- Created on 20 April 2023
- 19. BDB Law congratulates 2023 Bar Passers
- (Company & Partner Events)
- Passing the Bar Exam is no easy feat and we are proud to share that... Passing the Bar Exam is no easy feat and we are proud to share that we have a 100% passing rate among our ranks. We wish ...
- Created on 09 April 2023
- 20. INSIGHTS March Issue 2023
- (Insights)
- ... (Commissioner of Internal Revenue v. Henryville, Inc., CTA EB No. 2531, February 1, 2023) Payment of local business tax under protest is not necessary for the taxpayer to file a valid ...
- Created on 31 March 2023