Web1 MANUEL L. QUEZON UNIVERSITY School of Law TAXATION LAW 2 COURSE OUTLINE Atty. Marvin P. Canero, CPA A. ESTATE TAX and DONOR’S TAX a. Sections 84 to 104, NIRC, as amended. b. RA 10963 c. RR 12-2024; RR 17-2024 d. Dizon vs. CTA, G.R. No. 140944, 30 April 2008 e. CIR vs. Pineda, GR No. L-22734, 15 September … WebOct 18, 2024 · The Supreme Court reiterated that in cases of assessments issued within the three-year ordinary period, the CIR has another three years within which to collect taxes (CIR v. United Salvage and ...
(PDF) Salvage and Towage - ResearchGate
WebThe assessment process starts with the filing of tax return and payment of tax by the taxpayer. 57 The initial assessment evidenced by the tax return is a self-assessment of the taxpayer. 58 The tax is primarily computed and voluntarily paid by the taxpayer without need of any demand from govemment. 59 If tax obligations are properly paid, the … WebIn CIR v. United Salvage and Towage (Phils.), Inc., [19] the Court struck down an assessment where the FAN only contained a table of the taxes due without providing … small town tattoo pa
CIR v. Citytrust PDF Tax Refund Taxes - Scribd
Webreceipt of the adverse decision of the CIR on their administrative claims or the lapse of 120 days without the CIR acting on their administrative claims. CIR vs. United Salvage and Towage (Phils.), Inc. (G.R. No. 181836, July 9, 2014) While the CTA is not governed strictly by technical rules of evidence, as rules of procedure are not ends WebTopic: Suspension of the Prescriptive Period CIR vs. United Salvage and Towage Philippines, Inc. Facts: USTP is engaged in the business of sub-contracting work for service contractors engaged in petroleum … WebPhoenix Assurance Co., Ltd. filed its income tax return for 1952 on April 1, 1953 showing a loss of P199,583.93. It amended said return on August 30, 1955 reporting a tax liability of P2,502.00. On July 24, 1958, after examination of the amended return, the Commissioner of Internal Revenue assessed deficiency income tax in the sum of P5,667.00. small town talk song