COURT OF TAX APPEALS DECISIONS CERTIFICATE OF REGISTRATION WITH NATIONAL ELECTRIFICATION ADMINISTRATION (NEA) IS SUFFICIENT FOR NON-STOCK ELECTRIC COOPERATIVE TO BE EXEMPT FROM INCOME TAX. Electric Cooperatives registered with NEA are permanently exempted from income tax. Moreover, a registration with the Cooperative Development Authority is merely optional. Thus, where the
COURT OF TAX APPEALS (CTA) DECISIONS AN ASSESSMENT IS VOID IF DUE DATES IN THE ASSESSMENT NOTICES WERE LEFT BLANK. Under the Tax Code and prevailing jurisprudence, an assessment must contain a demand of definite and fixed tax liability, within a specific period. Thus, where the Formal Letter of Demand
COURT OF TAX APPEALS DECISIONS APPEAL OF FDDA TO THE REGIONAL DIRECTOR AND FILING OF MOTION FOR RELIEF TO THE CIR ON THE CIR’S DECISION RENDERS THE ASSESSMENT FINAL AND EXECUTORY. If the protest is denied by the Commissioner of Internal Revenue’s (CIR) duly authorized representative via Final Decision on