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Claudine has 468 articles published.

CIR v Union Shipping Corp. and CTA; G.R. No. L-66160; 21 May 1990

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FACTS: Petitioner assessed private respondent for deficiency taxes due for years 1971 and 1972. Private respondent protested the assessment but petitioner instead issued on 25 November 1976 a Warrant of Distraint and Levy. The latter reiterated its request for reinvestigation of the assessment and for reconsideration of the summary collection through the Warrant of Distraint and Levy. Again without action on the request for reinvestigation and reconsideration of the Warrant, petitioner filed a collection suit against private respondent. Summons was issued against the latter on 28 December 1978. On 10 January 1979, private respondent filed its petition for review with…

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Bank of the Philippine Islands v CIR; G.R. No. 139736; 17 Oct 2005

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FACTS:On 10 October 1989, the BIR issued an assessment against petitioner finding the latter liable for deficiency documentary stamp tax (DST) on its 1985 sales of US currency to the Central Bank of the Philippines. Petitioner in a letter protested against the assessment, requesting for reconsideration. Petitioner did not receive any immediate reply to its protest letter. The BIR on 23 October 1992 served petitioner a Warrant of Distraint and/or Levy for the assessed deficiency DST for taxable year 1985. On 11 September 1997, respondent received a letter dated 13 August 1997 and signed by respondent denying petitioner’s request for…

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CIR v Hambrecht & Quist Philippines, Inc.; G.R. No. 169225; 17 Nov 2010

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FACTS: On 04 November 1993, respondent received a tracer letter demanding payment of alleged deficiency income and expanded withholding taxes for the taxable year 1989. It filed its protest letter against the deficiency tax assessments on 03 December 1993. On 07 November 2001, respondent received a letter advising it of petitioner’s decision denying its protest on the ground that the protest was filed beyond the 30-day reglementary period prescribed in Section 229 of the NIRC. ISSUE(S): Whether or not respondent’s request for reinvestigation suspended the prescriptive period to collect deficiency taxes. HELD: NO. The mere filing of a protest letter which…

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CIR vs BASF Coating + Inks Phil., Inc.; G.R. No. 198677; 26 Nov 2014

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FACTS: Respondent, after its dissolution, moved out of its address in Las Piñas City and transferred to Laguna. It submitted various documents among which is BIR Form No. 1905, which refers to an update of information contained in its tax registration. At various times, BIR officials conducted examination and investigation of respondent’s tax liabilities at the latter’s new address in Laguna. The BIR also sent respondent a letter informing it of the results of their investigation and inviting it to an informal conference. It, however, sent by registered mail a Formal Assessment Notice (FAN) for deficiency taxes to respondent’s former…

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CIR v Metro Star Superama, Inc.; G.R. No. 185371; 08 Dec 2010

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FACTS: The BIR through a Letter of Authority caused the examination of respondent’s books of accounts and other accounting records for income tax and other internal revenue taxes for the taxable year 1999. For the latter’s failure to comply with several requests of the presentation of records and subpoena duces tecum, the BIR Legal Division issued an Indorsement to proceed with the investigation based on the best evidence obtainable preparatory to the issuance of assessment notice. Respondent received a preliminary 15-day letter on 09 November 2001 and a Formal Letter of Demand on 11 April 2002 assessing it with deficiency…

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CIR v Dominador Menguito; G.R. No. 167560; 17 Sep 2008

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FACTS: Through a letter dated 28 July 1997, respondent and his spouse were informed by the BIR that they have undeclared income from Texas Instruments and Club John Hay. This was followed by a Preliminary Ten-Day Letter dated 11 August 1997, informing respondent that in the investigation of his 1991, 1992 and 1993 income, business and withholding tax case, he was found liable for deficiency income and percentage tax. The CTA’s decision sustaining the validity of the assessment was reversed by the CA, ruling that petitioner failed to sufficiently prove that respondent had in fact received the pre-assessment and post-reporting…

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CIR v Pascor Realty and Development Corp., et.al.; G.R. No. 128315; 29 Jun 1999

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FACTS: By virtue of a Letter of Authority, petitioner caused the examination of the books of accounts and other accounting records of respondent corporation for the years ending 1986, 1987 and 1988. Petitioner filed a criminal complaint before the Department of Justice (DOJ) against respondent corporation, its president and treasurer for alleged evasion of taxes. Respondents received a subpoena from the DOJ in connection with the criminal complaint filed against them. ISSUE(S): Whether or not the criminal complaint for tax evasion is considered an assessment. HELD: NO. Not all documents coming from the BIR containing a computation of the tax…

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Butuan Sawmill, Inc. v CTA; G.R. No. L-20601; 28 Feb 1966

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FACTS: During the period from 31 January 1951 to 08 June 1953, petitioner sold logs to Japanese firms. Upon ascertainment on 17 September 1957 that petitioner did not file a sales tax return and pay the corresponding tax on the sales, CIR on 27 August 1958 assessed against petitioner tax, surcharge and compromise penalty on its sales of logs for the said period. Petitioner averred that the filing of its income tax returns, wherein the proceeds of the disputed sales were declared, is substantial compliance with the requirements of filing a sales tax return. ISSUE(S): Whether or not the assessment…

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CIR v Enron Subic Power Corp.; G.R. No. 166387; 19 Jan 2009

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FACTS: During the pre-assessment stage of the investigation of respondent for the year 1996, petitioner advised Enron’s representative of the latter’s tax deficiency, informed it of the proposed tax deficiency through a preliminary five-day letter and furnished Enron a copy of the audit working paper allegedly showing in detail the legal and factual bases of the assessment. On 26 May 1999, respondent received a formal assessment notice, itemizing therein the deductions disallowed and imposing the preferential rate of 5% on some items respondent categorized as costs. The legal and factual bases were, however, not indicated. ISSUE(S): Whether or not the…

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Jose Aznar v CTA and CIR; G.R. No. L-20569; 23 Aug 1974

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FACTS:The CIR having doubts on the veracity of the reported income of the obviously wealthy deceased taxpayer, the latter’s assets and liabilities during  the period of 1941 to 1951 were ascertained. The findings clearly indicated that said taxpayer did not correctly declare the income reported in his income tax returns from 1946 to 1951, as the yearly increases in his net worth were very much more than what was reported during said period. Respondent CIR issued an assessment notice which, after reinvestigation, significantly reduced the assessed deficiency income tax. ISSUE(S):Whether or not fraud with intent to evade taxes could be…

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