- 41. 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
- 42. 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
- 43. 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
- 44. Official Receipts: Never “Fake It Until You Make It”
- (Business Mirror)
- ... manufacture fake receipts which some taxpayers purchase to pad up their respective deductible expenses and input tax credits. The latest estimate from the BIR puts the tax loss to 50 Billion Pesos. For ...
- Created on 06 June 2023
- 45. Ripples of Premature Tax Collection
- (Business Mirror)
- ... protest is denied and the CIR issues a Final Decision on Disputed Assessment (“FDDA”), the amount of tax liability as found in the FDDA is already demandable. Even an appeal to the CTA cannot stop the ...
- Created on 31 May 2023
- 46. Appeals in RPT Assessment Cases
- (Business Mirror)
- ... would unjustly delay the resolution of taxpayer’s RPT assessment cases, amounting to deprivation of their right to due process and speedy resolution of their protest cases." In ...
- Created on 09 May 2023
- 47. 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
- 48. 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
- 49. Multiple Tax Audits
- (Business Mirror)
- ... for deficiency taxes. And whenever there is deficiency tax assessment, the taxpayer has to undergo the tiresome process of contesting the same, and if unsuccessful, will eventually result in the payment ...
- Created on 20 April 2023
- 50. 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 10 April 2023
- 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 08 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
- 54. There is a New Tax Maze. Do you Know your Way Out? - EOPT
- (Article tagged with: Payment under Protest)
- Created on 07 March 2024
- 55. There is a New Tax Maze. Do you Know your Way Out? - RMC 5-2024
- (Article tagged with: Payment under Protest)
- Created on 07 March 2024