- 41. Local Business Tax Disputes: Remedies
- (Business Mirror)
- ... are left with no remedies. In cases of an assessment, the procedures and remedies are provided in Section 195 (protest of an assessment). On the other hand, for the recovery of an overpayment of taxes, ...
- Created on 22 November 2022
- 42. OECD’s Pillar Two and the Tax Incentives in the Philippines
- (Business Mirror)
- ... Is the Philippines ready for a looming international tax shakedown? How will we be affected? Do we even have the slightest clue of what is to come? Base Erosion and Profit Shifting (BEPS) practices ...
- Created on 09 November 2022
- 43. BDB Law is ranked as an Outstanding Firm in the 2022 Edition of AsiaLaw Profiles.
- (Awards & Rankings)
- BDB Law is ranked as an Outstanding Firm in the 2022 Edition of AsiaLaw Profiles. Our founding partner and CEO, Atty. Benedicta Du-Baladad was also recognized as an Elite Practitioner in Tax Law.... ...
- Created on 19 October 2022
- 44. INSIGHTS September Issue 2022
- (Insights)
- ... August 26, 2022) The primary test for the distinction between a holding company and a financial intermediary contemplates regularity of function. (City of Davao, et. al. v. ARC Investors, Inc., ...
- Created on 14 October 2022
- 45. No Delinquency, No Collection
- (Business Mirror)
- ... eager to enforce the collection of tax assessments, even if the same are still being contested administratively or judicially. In fact, for some, collections had actually been made through the garnishment ...
- Created on 14 September 2022
- 46. Reforming the private pension system
- (Other Articles)
- ... by Payoneer, the Philippines placed sixth in the world as the fastest growing market for the gig industry with a 35 percent growth in freelance earning. Second, pension cost is borne solely by the last ...
- Created on 09 September 2022
- 47. WDL Based on Incorrect Premise
- (Business Mirror)
- ... in quandary of what remedy to take to protect their rights. Before, when a taxpayer receives a warrant of distraint and levy (WDL) after it files its protest to a Final Assessment Notice (FAN), it is ...
- Created on 24 August 2022
- 48. INSIGHTS August Issue 2022
- (Insights)
- ... Regulations No. 12-99 is clear that if the protest is elevated to the Commissioner of Internal Revenue (CIR), "the latter's decision shall not be considered final, executory and demandable, in which case, ...
- Created on 23 August 2022
- 49. 180-Day Period on Tax Assessment
- (Business Mirror)
- ... Assessment By Atty. Fulvio D. Dawilan "There is only one 180-day period, that is, the period counted from the filing of the protest or the submission of the required documents. Accordingly, if ...
- Created on 09 August 2022
- 50. PBBM’s Tax Roadmap
- (Business Mirror)
- ... existing tax laws and regulations provide taxpayers some sort of remedies in contesting such assessment cases. However, our laws protecting taxpayers’ rights seem to be inadequate. We need a law that ...
- Created on 05 August 2022
- 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