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In Defense of the Taxpayer: (Record no. 9475)

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
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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
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Current library Date acquired Total Checkouts Full call number Date last seen Price effective from Koha item type
    Dewey Decimal Classification   Not For Loan UM Bansalan College LIC 05/12/2022   BPer. 340 P538 05/12/2022 05/12/2022 Bansalan Periodicals