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022			_a0031-7721
040			_cUM Bansalan College LIC
082			_aBPer. 340 _bP538
100			_aCruz, Jonas Miguelito P. _914558
245			_aIn Defense of the Taxpayer: _b2017 in Review _cby Jonas Miguelito P. Cruz
260			_aDiliman, Quezon City, Philippines: _bUniversity of the Philippines College of Law
300			_a22 pages
310			_aQuarterly
362			_aApril 2018
440			_aPhilippine Law Journal _vVol.91, No.2 (April 2018) _x0031-7721 _914528
490			_vVol.91, No.2 (April 2018) _x0031-7721
520			_aTax 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			_aTaxation - Litigation _914559
650		0	_912419 _aTax assessment
942			_2ddc _cBPER.
999			_c9475 _d9475