In Defense of the Taxpayer: 2017 in Review by Jonas Miguelito P. Cruz
Material type:
- 0031-7721
- BPer. 340 P538
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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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