Mendoza

FACTS:Petitioner spouses filed an Urgent Motion for the CTA to lift the warrants of distraint, levy and garnishments issued by the CIR against them in connection with their deficiency income tax and VAT assessments for taxable years 2008 and 2009. On 22 April 2014, the CTA issued a resolution granting the petitioners’ Urgent Motion, ordering the CIR to desist from collecting on the deficiency tax assessments against the petitioners. ISSUE(S):Whether or not the CTA may issue injunctive writs to restrain the collection of tax. HELD:YES. The CTA has ample authority to issue injunctive writs to restrain the collection of tax…

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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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FACTS: About two years after filing its Annual Income tax Return for 2003, petitioner applied for the administrative tax credit/refund claiming entitlement to the refund of its excess or unutilized creditable withholding tax (CWT) for 2003. There being no action on the said claim, petitioner on 11 April 2006 filed a petition for review before the CTA Division, which the latter partially granted. Both parties moved for reconsideration and on 27 July 2011, CTA Division denied the entire claim of the petitioner for failing to present as evidence its first, second and third quarterly ITRs to prove that the unutilized CWT…

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FACTS: In January 2007, the City Treasurer of Manila assessed China Bank Corporation (CBC) a tax liability consisting of local business tax, business permits, and other fees for taxable year 2007. On 15 January 2007, CBC paid the assessed amount and protested in a letter the imposition of additional business tax. On 27 March 2007, CBC reiterated its protest and, citing the inaction of the City Treasurer on its protest, demanded for the refund of the tax paid under protest. On 17 April 2007, it filed a judicial claim for refund with the RTC. ISSUE(S): Whether or not petitioner’s protest…

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