Issues and Concerns on the BIR Tax Assessments &

Tax Collection Enforcement

(Synopsis of Court Decisions on Tax Assessments & Collection Enforcements)

ATTENTION: Chief Accountants, Treasurers, Administrative Officers, HRD, Business Owners/Employers

Available Schedule

January 12, 2019 @ 8:30am - 12:00nn [STATUS: POSTPONED]

Century Park Hotel - Vito Cruz, Manila



  1. BIR ASSESSMENT RELATED ISSUES : Court decided the cases either cancelling or sustaining the validity of the assessment​

    • Includes related issues decided on:​

      • Creditable Withholding Tax (CWT) & Final Withholding Tax (FWT)​

      • Claim of Tax Exemptions

      • Final Withholding VAT & Fringe Benefits Tax

      • Capital Gains Tax (CGT) on Sale of Real Property

      • Documentary Stamp Tax (DST)

      • Improperly Accumulated Earnings Tax

      • Deductibility of PEZA Deductions

      • Input VAT Substantiation

      • Income Tax

      • Liquidating Dividends

      • Other Concerns

  2. BIR COLLECTION ENFORCEMENTS AND TAX AUDIT PROCEDURES : Court nullify the assessment for failure of the BIR to comply with its own procedures

    • Includes related issues decided on:​

      • Prescription of Cases​

      • Application of Cohan Rule & Best Evidence Obtainable Rule

      • Taxpayer's Denial of Assessment Notice

      • BIR Defense on Falsity and Fraud

      • Defective Waiver

      • Lack of Authority of BIR Examiner due to Absence of Letter of Authority (LOA) or Revalidated LOA

      • Sending of Assessment Notices to Wrong Address & Non-Authorized Personnel

      • Audit of Unverified Prior Years

      • Tax Verification & Re-Assignment Notice as a Substitute for LOA

      • Regulatory Procedures on Service of Assessment Notice and Period Allowed to Audit Submission of Supporting Documents

      • Failure to Submit Protest Letter, Invalid Assessment Pursuant to Letter Notice Without LOA

      • Garnishment Without Assessment Notice

      • Other Concerns


    • Includes related issues decided on:

      • Grounds for Denial of Input VAT​

      • Buyer's Obligation to Determine Whether Supplier is Spurious

      • Substantiation of Refund of Creditable Withholding

      • Substantiation of Zero-Rated Sales

      • Irrevocability of Carry-Over of Excess Tax Credits

      • Refund Pursuant to Tax Treaty Relief

      • Defects on Invoicing

      • Other Concerns


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