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 Webinar Schedules
31 May 2021 | Monday | 6:00pm-8:00pm
(via Zoom)
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BIR ASSESSMENT RELATED ISSUES : Court decided the cases either cancelling or sustaining the validity of the assessment
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Includes related issues decided on:
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Creditable Withholding Tax (CWT) & Final Withholding Tax (FWT)
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Claim of Tax Exemptions
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Final Withholding VAT & Fringe Benefits Tax
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Capital Gains Tax (CGT) on Sale of Real Property
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Documentary Stamp Tax (DST)
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Improperly Accumulated Earnings Tax
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Deductibility of PEZA Deductions
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Input VAT Substantiation
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Income Tax
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Liquidating Dividends
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Other Concerns
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BIR COLLECTION ENFORCEMENTS AND TAX AUDIT PROCEDURES : Court nullify the assessment for failure of the BIR to comply with its own procedures
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Includes related issues decided on:
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Prescription of Cases
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Application of Cohan Rule & Best Evidence Obtainable Rule
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Taxpayer's Denial of Assessment Notice
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BIR Defense on Falsity and Fraud
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Defective Waiver
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Lack of Authority of BIR Examiner due to Absence of Letter of Authority (LOA) or Revalidated LOA
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Sending of Assessment Notices to Wrong Address & Non-Authorized Personnel
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Audit of Unverified Prior Years
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Tax Verification & Re-Assignment Notice as a Substitute for LOA
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Regulatory Procedures on Service of Assessment Notice and Period Allowed to Audit Submission of Supporting Documents
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Failure to Submit Protest Letter, Invalid Assessment Pursuant to Letter Notice Without LOA
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Garnishment Without Assessment Notice
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Other Concerns
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TAX REFUND
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Includes related issues decided on:
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Grounds for Denial of Input VAT
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Buyer's Obligation to Determine Whether Supplier is Spurious
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Substantiation of Refund of Creditable Withholding
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Substantiation of Zero-Rated Sales
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Irrevocability of Carry-Over of Excess Tax Credits
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Refund Pursuant to Tax Treaty Relief
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Defects on Invoicing
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Other Concerns
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