- 41. INSIGHTS April Issue 2021
- (Insights)
- ... working days upon acknowledgement of application with complete attachment of documentary requirements. Verification on any existing tax liability/ies of the taxpayer-applicant shall be guided by the definition ...
- Created on 23 April 2021
- 42. INSIGHTS March Issue 2021
- (Insights)
- ... old office address, despite the BIR's prior knowledge of its new principal place of business, is tantamount to a failure in service of the assessment, thereby making the assessment invalid. Taxpayer ...
- Created on 31 March 2021
- 43. INSIGHTS February Issue 2021
- (Insights)
- ... is liable for deficiency VAT. (Deutsche Knowledge Services, PTE. LTD. vs. Commissioner of Internal Revenue, CTA Case No. 7921, January 14, 2021) The start of counting of the 30-day period ...
- Created on 23 February 2021
- 44. INSIGHTS November Issue 2020
- (Insights)
- ... which shows that the BIR initially acknowledged that the sources of money for the acquisition of bus units did not come from unreported revenue. The CTA En Banc ruled that the requirement that a corporation ...
- Created on 13 November 2020
- 45. INSIGHTS October Issue 2020
- (Insights)
- ... Revenue v. WPP Marketing Communications, Inc., CTA EB No. 2034 dated September 23, 2020) Prior knowledge of the new address of the taxpayer is sufficient to inform the BIR. No written notice is required. ...
- Created on 23 October 2020
- 46. Letter of Authority
- (Business Mirror)
- ... such absence. The original copy of the eLA shall be given to said barangay official. There is also a prescribed acknowledgement receipt that must be filled in. Should the taxpayer be found at his registered ...
- Created on 13 October 2020
- 47. Setting Up a Company’s Internal Compliance Program for Trading Strategic Goods under the Strategic Trade Management Act
- (Business Mirror)
- ... compliance and is knowledgeable about ICP. Large companies having voluminous transactions may also appoint Strategic Trade Control Manager/s and Strategic Trade Control Officer/s. Note that the number ...
- Created on 29 September 2020
- 48. INSIGHTS September Issue 2020
- (Insights)
- ... at least 1/3 of the members of the board of directors of exchanges and other organized markets. Said independent director shall have the relevant experience in or working knowledge of the capital or financial ...
- Created on 25 September 2020
- 49. INSIGHTS August Issue 2020
- (Insights)
- ... hearsay evidence. Accordingly, the taxpayer’s witnesses allegedly have no personal knowledge of the fact of issuance and contents of the documentary exhibits. The Court has held that the objection to ...
- Created on 08 August 2020