MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01619nab a22002897a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
555579 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20220519133116.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
|---|
| fixed length control field |
sqr|pdrw|||o00| 00 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
220512c |||qr|pdrw|||o00| 0 engod |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
0031-7721 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
BPer. 340 |
| Item number |
P538 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Cruz, Jonas Miguelito P. |
| 9 (RLIN) |
14558 |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
In Defense of the Taxpayer: |
| Remainder of title |
2017 in Review |
| Statement of responsibility, etc. |
by Jonas Miguelito P. Cruz |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Diliman, Quezon City, Philippines: |
| Name of publisher, distributor, etc. |
University of the Philippines College of Law |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
22 pages |
| 310 ## - CURRENT PUBLICATION FREQUENCY |
|---|
| Current publication frequency |
Quarterly |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
|---|
| Dates of publication and/or sequential designation |
April 2018 |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Philippine Law Journal |
| Volume/sequential designation |
Vol.91, No.2 (April 2018) |
| International Standard Serial Number |
0031-7721 |
| 9 (RLIN) |
14528 |
| 490 ## - SERIES STATEMENT |
|---|
| Volume/sequential designation |
Vol.91, No.2 (April 2018) |
| International Standard Serial Number |
0031-7721 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Tax jurisprudence keeps on developing, and the past year saw tax cases being decided more in favor of the taxpayer based on procedural infirmities committed in the assessment process by the Bureau of Internal Revenue (BIR). This note is a survey of tax cases decided by the Supreme Court in 2017 where it laid down new interpretations of provisions provided by the Tax Code and the rules promulgated by the BIR in evaluating whether a proper assessment was undertaken. Likewise, the court interpreted provisions with regard to the procedural rules in appealing final assessments or decisions on disputed assessments, thereby expanding the authority vested in the Court of Tax Appeals to review the controversies brought before it. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation - Litigation |
| 9 (RLIN) |
14559 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
12419 |
| Topical term or geographic name entry element |
Tax assessment |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Bansalan Periodicals |
