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21. INSIGHTS February Issue 2023: (Insights); ... protest against the Final Assessment Notice/Formal Letter of Demand (FLD). (Commissioner of Internal Revenue vs. Ruben U. Yu, CTA EB No. 2354 (CTA Case No. 9595), January 9, 2023) The filing of ...; Created on 26 March 2023
22. Your Right to Privacy and BIR’s Subpoena Powers: (Business Mirror); ... necessary in the performance of his functions. The said RR is a test on how far the Commissioner can stretch this power. If upheld, the floodgates will be open, and everyone’s personal information will ...; Created on 20 March 2023
23. BDB Law's Start the Tax Year Right: (Seminars & Conferences); ... keep up with the latest tax trends, rules, and requirements on 14 March 2023, 1:00 PM - 5:00 PM at the Legaspi Room of Makati Diamond Residences. The topics discussed were: 1. The Reformed VAT System ...; Created on 09 February 2023
24. Local Business Tax Assessment and Renewal of Business Permit: (Business Mirror); ... Mabel L. Buted "The law is clear that the assessment is not required to be paid first before the same may be protested. This rule is backed up by court pronouncements. Yet, certain LGUs still impose ...; Created on 08 February 2023
25. INSIGHTS January Issue 2023: (Insights); ... of an administrative appeal is “counted from the date of filing of the protest”. (Larry E. Segaya /LES Engineering and Construction v. Commissioner of the Bureau of Internal Revenue, CTA EB No. 2526 (CTA ...; Created on 24 January 2023
26. INSIGHTS December Issue 2022: (Insights); ... if TPI discrepancies occur, the taxpayer is required to submit schedules and reconciliations to substantiate its claims. In addition, the taxpayer is required to execute a sworn statement to attest the ...; Created on 14 December 2022
27. Unenforceable Tax Assessment: (Business Mirror); ... for denying the protest to a final assessment notice. Failure to do so would make a tax assessment void. But in one decision, the Supreme Court curiously hinted that a tax assessment although not void, ...; Created on 06 December 2022
28. INSIGHTS November Issue 2022: (Insights); ... alleged deficiency tax for taxable year 2010. On January 10, 2014, JTKC received a Formal Letter of Demand (FLD). In response to the FLD, JTKC filed a protest in the form of request for reinvestigation. ...; Created on 28 November 2022
29. Local Business Tax Disputes: Remedies: (Business Mirror); ... are left with no remedies. In cases of an assessment, the procedures and remedies are provided in Section 195 (protest of an assessment). On the other hand, for the recovery of an overpayment of taxes, ...; Created on 22 November 2022
30. OECD’s Pillar Two and the Tax Incentives in the Philippines: (Business Mirror); ... Is the Philippines ready for a looming international tax shakedown? How will we be affected? Do we even have the slightest clue of what is to come? Base Erosion and Profit Shifting (BEPS) practices ...; Created on 09 November 2022
31. BDB Law is ranked as an Outstanding Firm in the 2022 Edition of AsiaLaw Profiles.: (Awards & Rankings); BDB Law is ranked as an Outstanding Firm in the 2022 Edition of AsiaLaw Profiles. Our founding partner and CEO, Atty. Benedicta Du-Baladad was also recognized as an Elite Practitioner in Tax Law.... ...; Created on 18 October 2022
32. INSIGHTS September Issue 2022: (Insights); ... August 26, 2022) The primary test for the distinction between a holding company and a financial intermediary contemplates regularity of function. (City of Davao, et. al. v. ARC Investors, Inc., ...; Created on 14 October 2022
33. No Delinquency, No Collection: (Business Mirror); ... eager to enforce the collection of tax assessments, even if the same are still being contested administratively or judicially. In fact, for some, collections had actually been made through the garnishment ...; Created on 14 September 2022
34. Reforming the private pension system: (Other Articles); ... by Payoneer, the Philippines placed sixth in the world as the fastest growing market for the gig industry with a 35 percent growth in freelance earning. Second, pension cost is borne solely by the last ...; Created on 09 September 2022
35. WDL Based on Incorrect Premise: (Business Mirror); ... in quandary of what remedy to take to protect their rights. Before, when a taxpayer receives a warrant of distraint and levy (WDL) after it files its protest to a Final Assessment Notice (FAN), it is ...; Created on 24 August 2022
36. INSIGHTS August Issue 2022: (Insights); ... Regulations No. 12-99 is clear that if the protest is elevated to the Commissioner of Internal Revenue (CIR), "the latter's decision shall not be considered final, executory and demandable, in which case, ...; Created on 23 August 2022
37. 180-Day Period on Tax Assessment: (Business Mirror); ... Assessment By Atty. Fulvio D. Dawilan "There is only one 180-day period, that is, the period counted from the filing of the protest or the submission of the required documents. Accordingly, if ...; Created on 09 August 2022
38. PBBM’s Tax Roadmap: (Business Mirror); ... existing tax laws and regulations provide taxpayers some sort of remedies in contesting such assessment cases. However, our laws protecting taxpayers’ rights seem to be inadequate. We need a law that ...; Created on 05 August 2022
39. INSIGHTS July Issue 2022: (Insights); ... of Internal Revenue vs. Procter & Gamble Philippines, Inc., CTA EB No. 2422 (CTA Case No. 9634) June 22, 2022) The reckoning period of the 180-day period for the CIR to act on the protest in the form ...; Created on 01 August 2022
40. INSIGHTS June Issue 2022: (Insights); ... unfavorable CIR decision on their administrative protest. The Supreme Court ruled that a taxpayer's acquiescence to the BIR's extended investigation and failure to assail the waiver's validity at the earliest ...; Created on 23 June 2022

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