COURT OF TAX APPEALS DECISIONS ONLY THE DEPARTMENT OF JUSTICE’S (DOJ) RECEIPT OF THE DECISION, NOT THAT OF DEPUTIZED BIR COUNSEL, STARTS THE APPEAL PERIOD. Criminal cases must be prosecuted under the direction and control of the public prosecutor. Deputized legal officers, such as BIR lawyers, merely assist and remain
COURT OF TAX APPEALS DECISIONS A criminal case for willful failure to pay tax prescribes after 5-years from finality of the tax assessment; thus, should be dismissed if assessment becomes final on February 10, 2013, but the Information was filed only on January 28, 2020. Violations of tax laws prescribe
COURT OF TAX APPEALS DECISIONS A non-stock, non-profit mutual benefit association is not subject to Local Business Tax (LBT) as it is neither engaged in business nor classified as a financial institution or insurance company. Under Sections 131(d) and 143(f) of the Local Government Code (LGC), LBT may only be