COURT OF TAX APPEALS (CTA) DECISIONS ABSENCE OF A VALID LETTER OF AUTHORITY (LOA) BEFORE THE CONDUCT OF TAX AUDIT RENDERS THE ASSESSMENT VOID FOR VIOLATION OF DUE PROCESS. Jurisprudence consistently requires that a revenue officer’s authority to examine and assess a taxpayer must emanate from an LOA duly issued
Dear Clients, Colleagues, and Friends, We are pleased to share that our firm has been named a finalist at the Asian Legal Business (ALB) Philippine Law Awards 2025 held at the Shangri-la Fort Taguig, BGC last October 8, in the following categories: This recognition is truly your achievement as well
COURT OF TAX APPEALS (CTA) DECISIONS AN ASSESSMENT ISSUED WITHOUT A VALID LETTER OF AUTHORITY AND WITHOUT DUE CONSIDERATION OF THE TAXPAYER’S DEFENSES IS VOID AB INITIO. The Court of Tax Appeals ruled that the Formal Letter of Demand (FLD) issued against Zambales Diversified Metals Corporation was void ab initio