- 41. INSIGHTS July Issue 2021
- (Insights)
- ... default for failure to answer must meet three requisites, namely: (1) It must be made by motion under oath by one that has knowledge of the facts; (2) It must be shown that the failure to file answer ...
- Created on 11 August 2021
- 42. Successful Implementation of an Enhanced VAT Refund System
- (Business Mirror)
- ... procedures as set forth under RMO 47-2020. In his Veto message on some provisions of the CREATE Law, the President himself acknowledged that it is administratively difficult for the BIR to implement ...
- Created on 20 July 2021
- 43. INSIGHTS May Issue 2021
- (Insights)
- MAY • VOL. 5 • SERIES OF 2021 INSIGHTS is a monthly publication of BDB LAW to inform, update and provide perspectives to our clients and readers on significant tax-related ...
- Created on 04 June 2021
- 44. INSIGHTS April Issue 2021
- (Insights)
- ... working days upon acknowledgement of application with complete attachment of documentary requirements. Verification on any existing tax liability/ies of the taxpayer-applicant shall be guided by the definition ...
- Created on 23 April 2021
- 45. INSIGHTS March Issue 2021
- (Insights)
- ... old office address, despite the BIR's prior knowledge of its new principal place of business, is tantamount to a failure in service of the assessment, thereby making the assessment invalid. Taxpayer ...
- Created on 31 March 2021
- 46. INSIGHTS February Issue 2021
- (Insights)
- ... is liable for deficiency VAT. (Deutsche Knowledge Services, PTE. LTD. vs. Commissioner of Internal Revenue, CTA Case No. 7921, January 14, 2021) The start of counting of the 30-day period ...
- Created on 23 February 2021
- 47. INSIGHTS November Issue 2020
- (Insights)
- ... which shows that the BIR initially acknowledged that the sources of money for the acquisition of bus units did not come from unreported revenue. The CTA En Banc ruled that the requirement that a corporation ...
- Created on 13 November 2020
- 48. INSIGHTS October Issue 2020
- (Insights)
- ... Revenue v. WPP Marketing Communications, Inc., CTA EB No. 2034 dated September 23, 2020) Prior knowledge of the new address of the taxpayer is sufficient to inform the BIR. No written notice is required. ...
- Created on 23 October 2020
- 49. Letter of Authority
- (Business Mirror)
- ... such absence. The original copy of the eLA shall be given to said barangay official. There is also a prescribed acknowledgement receipt that must be filled in. Should the taxpayer be found at his registered ...
- Created on 13 October 2020