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In Defense of the Taxpayer: 2017 in Review by Jonas Miguelito P. Cruz

By:

Cruz, Jonas Miguelito P

Material type: Article

ArticleSeries: Philippine Law Journal ; Vol.91, No.2 (April 2018) | ; Vol.91, No.2 (April 2018)Publication details: Diliman, Quezon City, Philippines: University of the Philippines College of LawDescription: 22 pagesISSN:

0031-7721

Subject(s):

DDC classification:

BPer. 340 P538

Summary: 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.

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Item type	Home library	Call number	Status	Date due	Barcode
Bansalan Periodicals	UM Bansalan College LIC	BPer. 340 P538 (Browse shelf(Opens below))	Not For Loan

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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.

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