- 21. 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
- 22. 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
- 23. 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
- 24. 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
- 25. 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
- 26. 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
- 27. 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
- 28. 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
- 29. 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
- 30. 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
- 31. 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
- 32. INSIGHTS March Issue 2023
- (Insights)
- ... (Commissioner of Internal Revenue v. Henryville, Inc., CTA EB No. 2531, February 1, 2023) Payment of local business tax under protest is not necessary for the taxpayer to file a valid ...
- Created on 31 March 2023
- 33. INSIGHTS February Issue 2023
- (Insights)
- ... protest against the Final Assessment Notice/Formal Letter of Demand (FLD). (Commissioner of Internal Revenue vs. Ruben U. Yu, CTA EB No. 2354 (CTA Case No. 9595), January 9, 2023) The filing of ...
- Created on 26 March 2023
- 34. Your Right to Privacy and BIR’s Subpoena Powers
- (Business Mirror)
- ... address. It anchored its directive from the Tax Code where the Commissioner may mandate anyone to reveal information necessary in the performance of his functions. The said RR is a test on how far the ...
- Created on 21 March 2023
- 35. BDB Law's Start the Tax Year Right
- (Seminars & Conferences)
- ... keep up with the latest tax trends, rules, and requirements on 14 March 2023, 1:00 PM - 5:00 PM at the Legaspi Room of Makati Diamond Residences. The topics discussed were: 1. The Reformed VAT System ...
- Created on 10 February 2023
- 36. Local Business Tax Assessment and Renewal of Business Permit
- (Business Mirror)
- ... Mabel L. Buted "The law is clear that the assessment is not required to be paid first before the same may be protested. This rule is backed up by court pronouncements. Yet, certain LGUs still impose ...
- Created on 08 February 2023
- 37. INSIGHTS January Issue 2023
- (Insights)
- ... of an administrative appeal is “counted from the date of filing of the protest”. (Larry E. Segaya /LES Engineering and Construction v. Commissioner of the Bureau of Internal Revenue, CTA EB No. 2526 (CTA ...
- Created on 24 January 2023
- 38. INSIGHTS December Issue 2022
- (Insights)
- ... if TPI discrepancies occur, the taxpayer is required to submit schedules and reconciliations to substantiate its claims. In addition, the taxpayer is required to execute a sworn statement to attest the ...
- Created on 14 December 2022
- 39. Unenforceable Tax Assessment
- (Business Mirror)
- ... for denying the protest to a final assessment notice. Failure to do so would make a tax assessment void. But in one decision, the Supreme Court curiously hinted that a tax assessment although not void, ...
- Created on 06 December 2022
- 40. INSIGHTS November Issue 2022
- (Insights)
- ... alleged deficiency tax for taxable year 2010. On January 10, 2014, JTKC received a Formal Letter of Demand (FLD). In response to the FLD, JTKC filed a protest in the form of request for reinvestigation. ...
- Created on 28 November 2022