- 41. Tax Compliance is Important
- (Business Mirror)
- ... supreme. In the valid exercise of this power, it can actually destroy. As once was opined by U.S. Chief Justice Marshall, the "power to tax involves the power to destroy." I agree and I can attest to ...
- Created on 07 June 2022
- 42. INSIGHTS May Issue 2022
- (Insights)
- ... which is paid under protest. The CTA resolved to dismiss the Motion. Citing the Customs Modernization and Tariff Act, Customs Administrative Order No. 02-2020, and Section 11 of RA No. 1125, as amended ...
- Created on 25 May 2022
- 43. Taxpayer’s Power to Suspend Collection of Tax
- (Business Mirror)
- ... not “delinquent” as defined by its own rules. It means that if the taxpayer was able to timely file a protest letter or elevate the case in court, the disputed assessment is not considered “delinquent” ...
- Created on 17 May 2022
- 44. INSIGHTS April Issue 2022
- (Insights)
- ... v. Robinsons True Serve Hardware Philippines, Inc., CTA EB No. 2293, March 1, 2022) When there is an assessment notice, it behooves the concerned taxpayer to file a written protest letter against it, ...
- Created on 13 May 2022
- 45. Collect Tax Assessment that is Final and Executory
- (Business Mirror)
- ... when it was unprotested or unappealed. Again, an appeal to the CTA, unless a suspension order is issued, will not stop the BIR from enforcing levy and garnishment against the properties of taxpayers. But ...
- Created on 20 April 2022
- 46. INACTION OF BUREAU OF CUSTOMS NOT APPEALABLE TO COURT OF TAX APPEALS?
- (Business Mirror)
- ... or other money charges. But it is not clear whether the CTA could act over the inaction of the COC. Our Customs Laws prescribe certain periods for the COC to act on a protest or a claim for refund. But ...
- Created on 13 April 2022
- 47. INSIGHTS March Issue 2022
- (Insights)
- ... of a tax law or regulation when raised by the taxpayer as a defense in disputing or contesting an assessment or claiming a refund. (San Miguel Brewery vs. Commissioner of Internal Revenue, CTA EB NOS. ...
- Created on 05 April 2022
- 48. Due process in collection of taxes
- (Business Mirror)
- ... and for which no valid Protest, whether a request for reconsideration or reinvestigation, has been filed within thirty (30) days from receipt thereof; 2. Failure to file an appeal to the Court of Tax ...
- Created on 29 March 2022
- 49. REGULATING NFTs: A TAX PERSPECTIVE
- (Business Mirror)
- ... we have to keep in mind that tax is our constant companion even in the digital realm." The younger generations of Filipinos have always been tech-savvy. From the latest social media crazes ...
- Created on 22 March 2022
- 50. Sunshine S. Red
- (Profiles)
- ... and Advisory Tax Litigation Handling Tax Disputes, Protests, Claims for Refunds Requests for Rulings Tax Treaty Availment Transfer Pricing Corporate Services General Retainer Professional ...
- Created on 09 March 2022
- 51. Payment under Protest
- (Tags)
- Payment under Protest
- Created on 10 February 2023
- 52. Local Business Tax Assessment and Renewal of Business Permit
- (Article tagged with: Payment under Protest)
- Atty. Mabel L. Buted revisits the rules on local business tax assessments in relation to the renewal of business permits.
- Created on 07 February 2023
- 53. Start the Tax Year Right! - Latest Tax Updates and Court Decisions
- (Article tagged with: Payment under Protest)
- Created on 15 March 2023