Facts: Petitioner is being charged with violations of Section 7 of RA No. 3019 for failure to file his Statements of Assets and Liabilities for the period 1967-1985 during his tenure as Ambassador Extraordinary and Plenipotentiary and for the period 1963-1966 during his tenure as Technical Assistant in the Department of Foreign Affairs. However, theContinue reading “Benjamin (“KOKOY”) T. Romualdez vs. Hon. Simeon V. Marcelo and Presidential Commission on Good Government, G.R. Nos. 165510-33, July 28, 2006, 529 Phil. 90″
Tag Archives: prescriptive period
CIR vs Philippine Daily Inquirer March 22, 2017, G.R. No. 213943
Facts: Issues: 1.) Whether the CTA En Banc erred in ruling that petitioner’s assessment for deficiency VAT and income tax was adequately controverted by respondent; 2.) Whether the CTA En Banc erred in ruling that the petitioner’s right to assess respondent for deficiency VAT and income tax has prescribed; and 3.) Whether the CTA EnContinue reading “CIR vs Philippine Daily Inquirer March 22, 2017, G.R. No. 213943”
Metropolitan Bank & Trust Company vs The Commissioner of Internal Revenue G.R. No. 182582 April 17, 2017
Facts: On June 5, 1997, Solidbank Corporation (Solidbank) extended a foreign currency denominated loan to Luzon Hydro Corporation (LHC), in the principal amount of US$123,780,000.00. With the agreement that LHC is bound to shoulder all the corresponding taxes, as well as the filing of tax returns and remittance of the taxes withheld to the BIR.Continue reading “Metropolitan Bank & Trust Company vs The Commissioner of Internal Revenue G.R. No. 182582 April 17, 2017”
CIR v Goodyear Philippines, Inc. G.R. No. 216130, 03 Aug 2016
Facts: On 15 October 2008, respondent filed an application for relief from double taxation before the International Tax Affairs division of the BIR to confirm that the redemption of respondent’s preferred shares owned by an American company was not subject to Philippine income tax. Nonetheless, respondent still withheld and remitted 15% final withholding tax (FWT)Continue reading “CIR v Goodyear Philippines, Inc. G.R. No. 216130, 03 Aug 2016”
Commissioner of Internal Revenue vs. La Flor Dela Isabela, Inc. G.R. No. 211289, January 14, 2019
Facts: La Flor dela Isabela, Inc. (La Flor) is a domestic corporation duly organized and existing under Philippine Law. It filed monthly returns for the EWT and WTC for CY 2005. On 9/3/2008, 2/16/2009, and 12/2/2009, it executed Waivers of the Statute of Limitations. On 1/7/2010, it received four Formal Letters of Demand and Final AssessmentContinue reading “Commissioner of Internal Revenue vs. La Flor Dela Isabela, Inc. G.R. No. 211289, January 14, 2019”
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