Month: September 2020

The CTA En Banc affirmed the decision of the CTA Division declaring the assessment void, cancelled and withdrawn. Under the rules, a Memorandum of Assignment (MOA) may be construed as equivalent to new letter of authority where the authority of a newly designated revenue officer emanates from, provided that it contains

The CTA En Banc affirmed the CTA Division’s decision denying the claim of refund of income tax paid by the ADB employees. Pursuant to the 1965 ADB Charter Agreement, salaries of ADB employees are not subject to tax. However, when the Philippine government ratified the Agreement, it provided for a reservation

The BIR partially granted the taxpayer’s refund of erroneously paid tax from P3.9M to P3.4M arising from overpaid percentage taxes. The following are the requirements in order to prove a claim for refund of taxes erroneously paid or illegally collected. The taxpayer should file a written claim for refund with