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Republic of the Philippines v Marsman Development Co.; G.R. No. L-18956; 27 Apr 1972

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FACTS: In a letter dated 28 December 1954 under the signature of its counsel, Atty. Pedro Moya, defendant corporation acknowledged receipt of the assessments issued against it, requested to be furnished an itemized statement  of the said taxes with notice of its intention to question the validity and the legality of the assessments. In reply, the BIR told defendant corporation, among others, to make its request for reinvestigation or reexamination of tax assessments in writing under oath and to submit documents in support of the request. A series of exchanges between the two parties ensued with the defendant corporation not…

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Winebrenner & Iñigo Insurance Brokers, Inc. v CIR; G.R. No. 206526; 28 Jan 2015

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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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Lascona Land Co., Inc. v CIR; G.R. No. 171251; 05 Mar 2012

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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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Allied Banking Corp. v CIR; G.R. No. 175097; 05 Feb 2010

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FACTS: On 30 April 2004, the BIR issued a Preliminary Assessment Notice (PAN) to petitioner for deficiency Documentary Stamp Tax (DST) and Gross Receipts Tax (GRT) for taxable year 2001. Petitioner received the PAN on 18 May 2004 and filed a protest against it on 27 May 2004. In response thereto, the BIR on 16 July 2004 issued a Formal Letter of Demand with Assessment Notices, which partly reads: It is requested that the above deficiency tax be paid immediately upon receipt hereof, inclusive of penalties incident to delinquency. This is our final decision based on investigation. If you disagree,…

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China Banking Corp. v City Treasurer of Manila; G.R. No. 204117; 01 Jul 2015

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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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Petronila Tupaz v Hon. Benedicto B. Ulep; G.R. No. 127777; 01 Oct 1999

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FACTS: On 16 July 1984, a notice of assessment was issued against El Oro Engravers Corporation finding it liable for deficiency corporate income tax for taxable year 1979. For failure to pay said tax liability, two informations were filed against petitioner and her husband as corporate officers of El Oro. In her petition on certiorari, petitioner contended that the period of assessment for taxable year 1979 has prescribed, citing B. P. Blg. 700 which shortened the prescriptive period from five years to three years. ISSUE(S): Whether or not the period of assessment has prescribed. HELD: NO. B.P. Blg. 700, effective…

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CIR v United Salvage and Towage (Phils.), Inc.; G.R. No. 197515; 02 Jul 2014

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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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Bank of the Philippine Islands v CIR; G.R. No. 174942; 07 Mar 2008

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FACTS:Petitioner filed on 20 April 1989 a protest on the demand/assessment notices issued against it for deficiency withholding tax at source (Swap Transactions and DST for the years 1982 to 1986. On 09 August 2002, respondent issued a final decision on petitioner’s protest withdrawing and cancelling the deficiency withholding tax assessment, but reiterating the deficiency DST assessment and ordering petitioner to pay its tax liabilities within 30 days from receipt of such order. CTA denied petitioner’s petition for review ruling that BPI’s protest and supplemental protest should be considered requests for reinvestigation which tolled the prescriptive period provided by law to collect…

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CIR v Fitness by Design, Inc.; G.R. No. 215957; 09 Nov 2016

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FACTS: On 09 June 2004, respondent received a copy of the Final Assessment Notice dated 17 March 2004 issued by petitioner notifying the former of its internal revenue tax liabilities for the year 1995. Respondent filed a protest to the said notice pleading prescription. In its Answer, petitioner claimed that its right to assess had not yet prescribed because the 1995 income tax return filed by respondent was false and fraudulent for its alleged intentional failure to reflect its true sales. ISSUE(S): Whether or not fraud may be presumed . HELD: NO. The prescriptive period in making an assessment depends…

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CIR v Asalus Corp.; G.R. No. 221590; 22 Feb 2017

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FACTS: Respondent filed before the CTA Division a petition for review of petitioner’s Final Decision on Disputed Assessment (FDDA) showing deficiency VAT for 2007, where there was a finding of underdeclaration of more than 30% of its declared VAT sales. In its 02 April 2014 Decision, the CTA Division ruled that the VAT assessment had prescribed and consequently deemed invalid because petitioner failed to present evidence regarding its allegation of fraud or falsity in the returns. ISSUE(S): Whether or not a false return may be presumed. HELD: YES. When there is a showing that a taxpayer has substantially underdeclared its…

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