Académique Documents
Professionnel Documents
Culture Documents
B. Tax Assessment:
1. CIR vs. Pascor Realty (GR No. 128315 dated June 29, 1999)
2. SMI-ED Technology Corporation, Inc. vs. CIR, GR No. 175410 dated November 12,
2014
3. CIR vs. Fitness By Design, Inc., GR No. 215957 dated November 9, 2016
F. Protesting an assessment
1. Reinvestigation vs. Reconsideration
a. RR No. 18-2013
b. BPI vs. CIR (GR No. 139736, October 17, 2005)
2. Submission of relevant documents / 60-day period
a. RR No. 18-2013
b. CIR vs. First Express Pawnshop (GR Nos. 172045-06 dated June 16, 2009)
G. Decision / Inaction on the Pending Protest / Appeal to the Court of Tax Appeals
1. The 180-day period to Decide
a. Sec. 228
b. RR No. 18-2013
2. Final Decision on a Disputed Assessment (“FDDA”)
a. RR No. 18-2013
b. CIR vs. Liquigaz Philippines Corporation, GR No. 215534 dated April 18, 2016
3. Inaction during the 180-day period / Appeal to the Court of Tax Appeals
a. Sec. 228
b. RR No. 18-2013
c. Revised Rules of the CTA, AM No. 05-11-07-CTA dated November 22, 2005, as
amended on September 16, 2008
d. Lascona Land vs. CIR (GR No. 171251, March 5, 2012)
e. RCBC vs. CIR (GR No. 168498, April 24, 2007)
f. PAGCOR vs. BIR, GR No. 208731 dated January 27, 2016
g. Fishwealth Canning Corp. vs. CIR (GR No. 179343 dated January 21, 2010)
h. Allied Banking Corporation vs. CIR (GR No. 175097 dated February 5, 2010)
4. Administrative Appeal with the CIR
a. RR No. 18-2013