Wednesday October 18 , 2017

Tax Litigation, Handling Disputes and Tax Claims (both national and local taxes)

Through proper handling and effective representation, tax controversies can be resolved advantageously and quickly without the necessity of going to trial. With that in mind, we provide advice, representation and assistance to clients at every stage of the assessment process - from audit through court litigation.
With our knowledge of the audit procedures, as well as our familiarity with the processes, people and culture in the Tax Bureau, we help safeguard the substantive and procedural rights of taxpayers and work for the speedy resolution of tax cases.

How can we help?

Handling Tax Assessments

We represent you before the Bureau of Internal Revenue (BIR), Bureau of Customs (BOC) and the local government units (LGUs) at any stage during the examination. The extent of our role at the examination stage depends on the circumstances of each case. You may require us to interface with examiners throughout the examination, or for some reasons, require that we provide advice while remaining in the background. We advise you in responding to requests for information and documents, establish procedures to identify and protect privileged documents, and establish appropriate document retention procedures in order to preserve evidence. We evaluate the validity of assessments, determine the appropriate documents and analyses to be submitted, prepare protests and memoranda, and represent you in meetings and discussions with the examiners.

Handling Claims for Refunds

In case you have erroneously or excessively paid taxes or have unutilized VAT input taxes related to zero-rated sales, we can help you recover by applying for the issuance of refund or tax credit certificates (TCCs) with the Tax Bureau and with the Courts.

Handling Collection Cases

When assessments become collection cases, we assist you in evaluating the validity of the collection notices and proceedings to ensure that your rights are properly protected. Likewise, we help you identify the options that may be available in resolving your tax debts in an efficient manner.

Court Litigation

In some cases, tax disputes may not be resolved at the administrative level without going to the courts. On the other hand, many claims for tax refunds remain unacted by the Tax Bureau, despite sufficiency of evidence, thus necessitating court intervention.
Thus, where judicial adjudication is unavoidable in assessment cases, or where court intervention is necessary to protect a tax refund claim, we can represent you before the courts throughout the litigation process.