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1. Start the Tax Year Right! - Latest Tax Updates and Court Decisions: (Presentations); Created on 15 March 2023
2. BDB Law's 13th Anniversary Celebration with Clients and Friends - Latest Revenue Issuance: (Presentations); Keeping Abreast - Latest Revenue Issuances Presented by Atty. Fulvio Dawilan during BDB Law's 13th Anniversary Celebration Tax Webinar, held virtually on August 3, 2022. ...; Created on 05 August 2022
3. Applicability of “Payment Under Protest” Rule: (Business Mirror); Atty. Rodel C. Unciano discusses the applicability of "payment under protest" rule in contesting real property tax assessments as elucidated in recent Court of Tax Appeals and Supreme Court decisions. ...; Created on 28 July 2020
4. Tax Amnesty and Periods to File Protest and Other Filing Extensions: (Bureau of Internal Revenue); Created on 23 March 2020
5. Failure to protest and its effect on prescription: (Business Mirror); Created on 30 December 2016
6. Payment under protest: Local business tax: (Business Mirror); Created on 21 October 2016
7. Revised Guidelines on the Requirements for Tax Exemption of Retirement Benefits: (Business Mirror); To be considered a reasonable retirement benefit plan, a retirement plan must have a written program setting forth all provisions essential for qualification. It must be a permanent and continuing program ...; Created on 20 May 2025
8. Digital Services Tax – From the Buyer’s Perspective: (Business Mirror); ... your favorite shows, listening to the latest music, or using electronic tools in your everyday tasks – the law casted an expansive net. On paper and in press releases, the law mainly deals with nonresident ...; Created on 14 May 2025
9. Do not Ghost the BIR: (Business Mirror); Section 266 penalizes any person who, without valid justification, fails to comply with a duly issued summons from the BIR. This includes ignoring an order to appear, refusing to testify, or failing to ...; Created on 08 May 2025
10. INSIGHTS April Issue 2025: (Insights); ... the BIR argues that the period to collect the deficiency taxes was effectively suspended when the taxpayer filed its Protest to the FAN (through a request for reinvestigation) and its first MR to the FDDA, ...; Created on 10 April 2025
11. INSIGHTS March 2025 Issue: (Insights); ... the National Archives of the Philippines Act of 2007. In this case, the BIR VAT Credit Audit Division (VCAD) received and retained these PEZA Certificates as evidence. These Certificates were attested ...; Created on 20 March 2025
12. Erroneous Collections Upon Renewal of Permits: Remedies: (Business Mirror); Sections 195 (protesting an assessment) and 196 (refund of erroneously or illegally collected taxes) of the LGC are two different remedies available to taxpayers. Section 196 is triggered by an assessment ...; Created on 13 February 2025
13. INSIGHTS November Issue 2024: (Insights); ... period following the taxpayer's protest has expired. The taxpayer was assessed for deficiency taxes and filed a protest. However, the CIR did not issue an FDDA within the 180-day period and ...; Created on 20 December 2024
14. Can CREATE MORE avoid RMC 5-2024?: (Business Mirror); ... and services as zero-rated or exempt, similar to the VAT zero-rating and exemptions under the cross-border doctrine. As you can see, under CREATE MORE, the key test is whether the goods and services are ...; Created on 18 December 2024
15. INSIGHTS December Issue 2024: (Insights); ... RMC No. 039-13 provides that a taxpayer may validly file a protest to the following: the concerned Regional Director (RD), (2) ACIR-LTS, and (3) ACIR-ES. (Alphaland Balesin Resort Corporation v. ...; Created on 13 December 2024
16. Remedies Against Real Property Tax Assessments: (Business Mirror); The remedy to contest real property tax (“RPT”) assessments is provided under Sections 226 and 252 of the Local Government Code (“LGC”). Based on these sections, payment must be made first by the taxpayer ...; Created on 10 December 2024
17. Valuation of Shares of Stock: (Business Mirror); ... provide for the basis of the FMV of the shares. For common shares of stock, the book value based on the latest available financial statements duly certified by an independent public accountant prior to ...; Created on 23 October 2024
18. Using Artificial Intelligence in Tax Administration: (Business Mirror); ... analytics (including machine learning and deep learning) are being tested for identifying high-risk small and medium businesses for audit. Data analytics are likewise being used in Australia, Chile, and ...; Created on 15 October 2024
19. INSIGHTS September Issue 2024: (Insights); ... Case No. 10495, August 6, 2024) An appeal filed within 30 days of the FDDA issuance is considered timely, even if the 180- day period following the taxpayer's protest has expired. ...; Created on 09 October 2024
20. INSIGHTS October Issue 2024: (Insights); ... C.T.A. Case No. 10475, September 13, 2024) The taxpayer is not required to pay the assessed LBT before it can validly file its protest with the LGU. (City Treasurer of Makati v. Fujifilm Business ...; Created on 07 October 2024

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