Search

21. When One Appeal Is Not Enough: (Business Mirror); ... words, collection proceeding is instituted by the BIR even if a taxpayer’s protest is still pending at the office of the CIR. What should a taxpayer do when this happens? One view is that the taxpayer ...; Created on 31 July 2024
22. Creditable Withholding Tax (CWT) Refund Claims: (Business Mirror); ... taxes withheld per BIR Form No. 2307/1606 in accordance with the BIR-prescribed format; (e) original duly notarized copy of Taxpayer’s Attestation, certifying to the taxpayer’s entitlement to the claim ...; Created on 25 July 2024
23. INSIGHTS July Issue 2024: (Insights); ... settlement is not a continuation of taxpayer's administrative protest. (Producer's Savings Bank Corporation v. Commissioner of Internal Revenue, CTA Case no. 11485, June 21, 2024) A new LOA is not ...; Created on 25 July 2024
24. Output VAT Credit on Uncollected Receivables: (Business Mirror); While sellers may claim output VAT credit in case of uncollected receivables, the mechanism to do so is too burdensome to sellers as it requires close monitoring of receivable aging plus additional requirements ...; Created on 09 July 2024
25. INSIGHTS April-June Issue 2024: (Insights); ... is only one (1) “180-day period” of inaction to speak of which shall be counted from the date of filing of the protest or from the submission of relevant supporting documents and not from the date when ...; Created on 30 May 2024
26. DIGITAL SERVICES TAX: AN ASEAN COMPARISON: (Business Mirror); ... we are moving. And the latest step in the reformation of our tax system is the approval by the Senate of the imposition of VAT on digital transactions, or what is more commonly known as the “Digital Services ...; Created on 27 May 2024
27. INSIGHTS March Issue 2024: (Insights); ... 2016, the FLD became final and executory due to the failure of the taxpayer to file a protest. Based on the foregoing, the prescriptive period to indict the accused for failure to pay tax lapsed on February ...; Created on 11 April 2024
28. Proposed Reforms in Real Property Valuation: (Business Mirror); ... and other specifications set by the DOF. The Secretary of Finance shall approve the SMV in accordance with the latest Philippine Valuation Standards. All provincial assessors, together with the municipal ...; Created on 26 March 2024
29. INSIGHTS February Issue 2024: (Insights); ... on the other hand, failed to file a protest letter to the BIR’s Final Assessment Notice (FAN) making the assessment final, executory and demandable. As a consequence, the BIR issued a Warrant of Distraint ...; Created on 13 March 2024
30. Navigating the Philippine Economic Horizon: (Company & Partner Events); ... Former Chairman Institute of Corporate Directors. The discourse started with a briefing of where we are today, using the ‘Pitik test’ (Presyo, Trabaho, Kita) of Dr. Habito, and then elevated the discussion ...; Created on 28 February 2024
31. INSIGHTS January Issue 2024: (Insights); ... Philippines, Inc – Stanfilo Division vs. The Sangguniang Panlungsod of the City of Davao, CTA EB No.2722 , December 1, 2023) Section 195 of the LGC provides the procedure for contesting an assessment ...; Created on 29 January 2024
32. INSIGHTS December Issue 2023: (Insights); ... it to pay taxes “under protest” and file a protest letter; otherwise, the assessment will become final and executory. (Mactan Electric Company, Inc. v. The Municipality of Cordova, et. al, CTA AC No. 258, ...; Created on 11 January 2024
33. Tax Highlights in 2023: (Business Mirror); ... arising from services rendered by non-residents. The contents of the Taxpayer’s Attestation, attesting to the company’s profile, books, and accounting records, and to the completeness and authenticity ...; Created on 28 December 2023
34. INSIGHTS November Issue 2023: (Insights); ... HIGHLIGHTS for OCTOBER 2023 SUPREME COURT DECISIONS The 60-day period for the submission of relevant supporting documents is from the filing of the administrative protest to ...; Created on 17 December 2023
35. BDB Law congratulates September 2023 Bar Passers: (Company & Partner Events); Join us in congratulating them for this achievement. We wish them continued success in their legal endeavors. Join us in congratulating them for this achievement. We wish them continued success ...; Created on 05 December 2023
36. National priority programs on poverty reduction and social protection: (Other Articles); ... 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 menu based on the ...; Created on 07 November 2023
37. INSIGHTS October Issue 2023: (Insights); ... CIR denies the protest within the 180-day period and the taxpayer appeals to the CIR, the CIR has the remainder of the 180-day period within which to act. (Benguet Electric Cooperative, Inc. v. Commissioner ...; Created on 25 October 2023
38. 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
39. Best Evidence Obtainable in Assessment Cases: (Business Mirror); ... taxpayers are reminded that assessments based on the “best evidence obtainable” rule and based on “presumptive income level of assessment approach” can stand the test of judicial scrutiny in the absence ...; Created on 27 September 2023
40. 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

Start
Prev
1
2
3
Next
End

Firm Overview

Knowledge

Newsroom

Our Experts

Practice Areas