Peralta

FACTS: Respondent obtained two loans from the Singapore branch of a German bank. Pursuant to the loan agreements, respondent paid/remitted to the BIR the corresponding 10% final withholding tax (FWT) on its interest payments on the loan covering the period from January 1999 to September 2003. It discovered sometime in 2001 that the bank is a foreign government-owned financing institution in Germany and confirmed with the BIR that the interest payments made to the German bank are exempt from the 10% FWT. On 13 July 2004, respondent filed with petitioner a claim for tax refund or issuance of tax credit…

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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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FACTS: On 27 March 1998, respondent issued an Assessment Notice against petitioner informing the latter of its alleged deficiency income tax  for the year 1993. Consequently, petitioner on 20 April 1998 filed a letter protest. In a letter dated 03 March 1999, petitioner was informed that its protest cannot be given due course because it was not elevated to the CTA within the 180-day reglementary period provided under Section 228 of the NIRC resulted to the finality of the assessment. Due to such failure, the assessment notice has become final, executory and demandable. ISSUE(S): Whether or not the assessment has…

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FACTS: Petitioner found respondent United Salvage and Towage (Phils.), Inc. (USTP) liable to pay, among others, deficiency expanded withholding tax (EWT) for taxable year 1994. A mere perusal of the FAN for the deficiency EWT for taxable year 1994 will show that other than a tabulation of the alleged deficiency taxes due, no further detail regarding the assessment was provided by petitioner. Only the resulting interest, surcharge and penalty were anchored with legal basis. ISSUE(S): Whether or not the EWT assessments issued against the respondent for taxable year 1994 were valid. HELD: NO. The law requires that the legal and factual…

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