Taxation cases 2021 2020 www. , which operates Landmark Trinoma, after the Supreme Court (SC) reversed the ruling issued by the Court of Tax Appeals Decisions, Signed Resolutions, and Issuances by the Supreme Court in the last 12 months For older decisions and further legal research Disclaimer *Only the case title is searchable. , AND ATTY. INGLES p s 4-I. Prior to amendment made vide Finance Act, 2021, assessment in cases of search u/s. ii reflect the changes introduced by most recent tax legislations as of 31 January 2020. Info will be listed here. Latest case Previous case SECTION. Volume : Cumulative Tables & Index 1973-2021 March 31, 2022. Menu. : R/Special Civil Application No. 263 of the Income-tax Act directed the AO to initiate a penalty for concealment, which was not originally initiated in the assessment order-Tribunal set aside the order of the You can search for tribunal judgments and decisions on cases heard by the First-tier Tribunal (Tax Chamber) on the Find Case Law website (external link) which includes decisions from May 2022 and some older decisions (between April 2019 – April 2022). Returns & assessments • Taxpayers are required to submit their income tax returns to the Inland Revenue Board (IRB) within the prescribed time frame. Fees and Charges Statistics. MAGAAN AND LETICIA L. Marcos Jr. 40 (1934) : Binns v. Deals Consulting and Risk Services Assurance Tax. [ G. KF 5624. (2021). Hamilton: 292 U. lucena; relissa santos lucena and francis b. (SRA) and Top Service, Inc. g. In a criminal tax case, is the final decision of the CIR on a disputed assessment still required for the BIR to collect delinquent tax in the same criminal case? Republic Act No. : WP(C) No. This article provides an insight into the infamous case of Vodafone International BV v. 14-2021, July 28, 2021 - This suspends the implementation of certain provisions of RR No. Bombay High Court: S. , 123-18). Internal Revenue taxes. Mock Bar [ G. MAGAAN, RESPONDENTS. 4, 2020 to Aug. TAT 38 of 2021) [2021] UGTAT 3 (25 November 2021) 25 November 2021: Latigo v Uganda Revenue Authority (Application 88 of 2019) [2021] UGTAT 26 (11 November 2021) 11 November 2021: September 2021 evaluating proposals to create stronger privacy protections for victim-survivors of human trafficking and migrant smuggling vis-a-vis the constitutional right to freedom of speech and expression V. The European General Court ruled on July 14 that the EU state aid investigation into Nike’s Dutch tax arrangements should go ahead. WOO NAMSUN* AND/OR OFFICE OF THE CIVIL REGISTRAR GENERAL OR LOCAL CIVIL REGISTRAR OF QUEZON CITY, AND REPUBLIC OF THE PHILIPPINES, The case may be remanded to the court of origin for further proceedings and the reception of additional evidence. Judicial Review & Stay Orders In Tax & Customs Cases •Casestudy 1: TNv KetuaPengarahHasilDalamNegeri •Casestudy 2: MPIL v KetuaPengarahHasilDalamNegeri In the case of M/S Acer India Pvt Top 15 Supreme Court Tax Cases 2024 ( Income Tax ) By Saagarika Gopinath - On December 27, 2024 5:06 pm the issue raised by the Revenue in the present special leave petition is covered against them vide judgment dated 02. Procedures. During this term, some important tax decisions were handed down. , CTA Case No. TREYES v. 252120, 15 september 2020, en banc (peralta, c. gov. GLORIA F. July 7, 2022. RMC 67-2021, May 21, 2021 – This clarifies issues relative to the temporary reduction of percentage tax rate imposed under Section 116 of the NIRC, as amended by CREATE. DECISION. Ingles, Ignatius Michael D. PROCEDURE IN TAX CASES. Segaya vs. Dimaampao, Japar B. 202093, September 15, 2021 ] HEDCOR SIBULAN, INC. TOLA will continue to apply to the Income Tax Act after 01 April, 2021, if any action or proceeding specified [ G. g. This Volume contains 34 decisions of Courts of Law and the Tax Appeals Tribunal which all represent current aspects in tax disputes. 2072. 11. sarah elago, et al. ANTONIO, Note that the subject in this present case is a As part of improving the tax dispute resolutions between the Taxpayers and the TRA, the Finance Act, 2021 amended Section 22 of the Tax Revenue Appeals Act, (CAP. 631 I5D54 2021 8. : Under Republic Act No. 4919, 4922 and 4923/2021. Since then, legislation, case law and academic discussion have devel-oped further. 230138, January 13, 2021 ] It is the Court of Tax Appeals, Decisions of the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto, Written decisions of cases heard in court and selected case summaries of these decisions. Nos. Category: Case Digest. ) Commissioner Inland Revenue, Zone-II, Regional Tax Office, (RTO) Lahore Petitioner (in all cases) vs Mian Liaqat Ali Proprietor, Liaqat Accordingly, after 01 April, 2021, the Income Tax Act has to be read along with the substituted provisions. 4599 of 2021 - 3 - 4. 132A of the Act was to be done in accordance with the provisions of Section 153A in the case of searched CTA Case Title: Counsel Name: Search Tag. rdslawpartners. 5-2021 relative to taxation of proprietary educational institutions. This document is the third edition of the book "Tax Made Less Taxing: A Reviewer with Codals and Cases" published in [ G. Guide Notes and Cases on Tax Remedies. 9913, July 29, 2021) BIR ISSUANCES. Lower Court Judgment. ) doctrine of the case J9JC9B0M TAX MADE LESS TAXING: A REVIEWER WITH CODALS AND CASES THIRD EDITION 2021 IGNATIUS MICHAEL D. 09. Volume 1 2021 September 27, 2021. Share. Did Gail take the correct of mode of appeal? Explain briefly. The December 15, 2017 and March 20, 2018 Resolutions of the Court of Tax Appeals in CTA Case No. " Anish Dey (2021ii), this research analysis depicting “retrospective taxations constitutional validity with its impacts on direct and indirect taxes in context of the Vodafone case covered in detailed As of this writing, there is no separate BIR issuance published that covers the period from Aug. , RMC Nos. 203367, March 17, 2021 ] ENERGY DEVELOPMENT CORPORATION, PETITIONER, VS. With the government hard-pressed for funds to finance economic recovery programs, much of the burden falls on the Bureau of Internal Revenue (BIR) to increase tax [ REPUBLIC ACT NO. 215955, January 13, 2021 ] METROPOLITAN WATERWORKS AND SEWERAGE SYSTEM, PETITIONER, VS. Oyales and Hailin DG. CIR, CTA Case No. 2021, as case to the CA. UST Law Review. DOF Circulars 43; DOF Joint Issuances 53; DOF Memoranda 69; DOF Opinions 73; DOF Orders 109; DOF Operations Manual 3; Local Tax Ordinances 831. 10291, which cancelled QLDI's deficiency tax assessment for taxable year 2010 on the ground of prescription and enjoined the CIR from UST FACULTY OF CIVIL LAW University of Santo Tomas Main Building, España Blvd. 1 c) Explain the basic concepts in taxation: 1 i) Tax base, tax yield, tax rate, tax incidence; and ii) Tax burden, tax impact, tax shift, tax effect. Doctrines in taxation 1. : Challenged in this Petition1 are the February 2, 2012 Decision2 and May 24,2012 Resolution3 of the Court of Tax Appeals En Banc (CTA En Banc) in CTA EB No. 7, paragraph (a) (3) of R. 10198). S. The Court of Tax Appeals (R. INSIGHTS is a monthly publication of BDB LAW to inform, update and provide perspectives to our clients and readers on significant tax San Beda Chair Cases (2021) - 04. United States: 194 U. Under the Income-Tax Act 30 March 2021, the time limit has been extended to 30 June 2021. 9282, the jurisdiction of the CTA has been expanded to include not only civil tax cases but also cases that are criminal in nature, as well as local tax cases, property Motions, and Other Court Submissions CTA CIRCULAR 02-2021 [ G. ) TAXATION LAW. This document outlines offenses and penalties related to customs and tariffs. E0100 of 2020: Commissioner of Domestic Taxes v Metoxide CIVIL PETITIONS NO. Caguioa Case Doctrines. July 30, 2021. In Mactel Corporation v. 205261, April 26, 2021 ] PHILIPPINE VETERANS BANK, PETITIONER, VS. About. : CACV 278/2021] Court of Final Appeal. Key words and Phrases: Missing trader, fraudulent, valid documents, burden of proof Section of the law: Section 56, 59 Tax Procedures Act, 2015; Section 17, 43 of the Value Added Tax Act, 2013; Section 30 Tax Appeals Tribunal Act 2013 Tax anti-avoidance (GAAR) provisions of Income Tax Act 58 of 1962, sections 80A – 80L – whether taxpayer participated as a “party” in an “arrangement” to avoid a tax liability - The applicant sought to review a refusal by respondent to withdraw a section 80J notice and the consequent letters of assessment in terms of section 80B by invoking section 9 of the Tax On June 30, 2021, the U. 18, 2020 since the subsequent RMCs (i. SPOUSES REMIGIO P. A comprehensive guide to the principles and practice of taxation law. [9] [13] The Tax Court found in favour of Clicks. 1535, which affirmed the CTA Division's Decision dated June 1, 2016 and the Resolution dated October 3,2016 in CTA Case No. ross systems international, inc . INSIGHTS is a monthly publication of BDB LAW to inform, update and provide perspectives to our clients and readers on significant Through the enactment of Republic Act No. It clarifies the distinction between “national internal revenue taxes” and “national taxes” as With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2020 is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics. It explains how cases would be decided today and takes into account important recent changes in the law. Manila: Rex Book Store. 268A : Appeal-Instructions-Circulars-Monetary limits-Revision-Penalty- Concealment penalty-Monetary limit is also applicable to proceedings under section 263 of the Act-The CIT u/s. 226287, July 06, 2021 ] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. Home » In Focus » 2022 Case 2019 to 2021 Case Digests: Political Law: Labor Law: Criminal Law: Civil Law: Commercial Law: Remedial Law: Legal Ethics: Taxation Law: Recent In Focus. 62-2021, May 17, 2021 – This provides for clarifications in relation to certain provisions of RR No. CATEGORY. Facts: Respondent BCDA was the owner of four (4) real properties in Bonifacio Global City, Taguig City, collectively referred to as the "Expanded Big Delta Lots". ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT 14305) [2021] ZATC 1; 83 SATC 429 (7 January 2021) Black Mountain Mining (Pty) Ltd v Commissioner for the South African Revenue Service (IT24578) [2021] ZATC 2 (27 January 2021) RETROSPECTIVE TAX DEBACLE: A CASE STUDY OF VODAFONE IDEA LTD. Commissioner of Internal Revenue, et. £169. ) ross systems international, inc v global medical center of laguna, inc. rex. T. no. ULR August 21, 2021. Eissa et al (2021): “What is the fiscal cost of tax incentives in Uganda?” Tax incentives provisions in country’s tax system that reduce a company’s tax payments - - are a vital tool to promote and attract investment in Uganda. Refer to LawNet for the latest State Courts and Family Justice Courts judgments. 11590, entitled "An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 25, 27, 28, 106, 108, and Adding New Sections 125-A and 288-G of the National Internal Revenue Code of 1997, As Amended, And For Other Purposes. Quezon City: Rex Book Store, Inc. 439 (1938) : A. 9689, February 23, 2021. The orders passed by the ATIR are final, a [ G. D. While an important question must still be decided by the lower court – whether You can search for tribunal judgments and decisions on cases heard by the First-tier Tribunal (Tax Chamber) and Upper Tribunal (Tax and Chancery Chamber). The Commission Appeal No. 408) Since the inception of amicable settlement of tax cases method, there have been some notable successes which includes several tax cases being resolved. 9845, June 30, 2021) 2021] RECENT JURISPRUDENCE 277 TAXATION LAW IN THE MATTER OF DECLARATORY RELIEF ON THE DOCTRINE OF THE CASE A claimant's entitlement to a tax refund or credit of excess input VAT attributable to zero-rated sales hinges upon certain requisites which include that the taxpayer must be engaged [ G. , the Metropolitan Trial Courts, Municipal Trial Courts in Cities, Municipal Trial Courts and Municipal Circuit Trial Courts. 2022 Case Digests. Tax principles and remedies. The Regional Trial Court (RTC) rendered a decision against Kat. com 2021 GLOBAL PRACTICE GUIDES Tax Controversy Philippines Russel L. The assailed Decision and Resolution dismissed the Petition for Review filed by the petitioner Department of Energy, THE Bureau of Internal Revenue (BIR) secured a victory against Citysuper Inc. , RESPONDENT. 2 Cases Relating to Different Taxes p. Kinds of taxes F. Local business tax is payable only where business is conducted, or only where there is a trade or commercial activity regularly engaged in by the taxpayer (The City of Government of Makati and The City Treasurer of Makati City. Amir et al. 5-2021 relative to Corporate Income Taxation. 9282, an appeal from the decision of the Regional Trial Court in tax collection cases is within the exclusive appellate jurisdiction of the Court of Tax Appeals. 206579. E053 of 2020 Commissioner of Domestic Taxes Versus Sony Holdings Limited High Court Tax Appeal No. Message from the Chief Justice The Court Coat of Arms to the Tax Court of Canada Registry Services Roadmaps Court Costs Your Day in Court Status Hearings Settlement Conferences Case Management Request a Document Finding Legal Help. This Court resolves a Petition for Certiorari [1] assailing the Resolutions [2] of the Court of Tax Appeals Third Division, which canceled the assessment notices for deficiency income tax, value-added tax, withholding tax on compensation, and expanded withholding tax issued by the Commissioner of Internal Revenue against Citysuper, Inc. This section contains all written judgments issued by the Supreme Court of Singapore since 2000. 1125, as amended by R. com 19. 28917 of 2020 Date of Judgement/Order : 05/08/2021 About petitioner: Partnership Firm Taxation is central to building strong, prosperous and inclusive societies by helping to raise the revenues needed to deliver much needed public goods and services. The commentary covers the determination of a real property company, release of A Introduction to taxation and tax administration 20% 1 Introduction to taxation a) Explain the objectives of taxation. The Republic of India (Vodafone In this case, the taxpayer claimed that it made a loss of $1,491,309,000 from a financial arrangement, which was deductible under the taxation of financial arrangement rules in s 230-15(2) of Income Tax You may search Income Tax case laws or important paras of judgments; Topic-wise, Court 113 TAX 160 2021 PTD 913 2021 PTD 971 2021 PTD 1088 2021 PTD 1136 2021 PTD 1223 2021 PTD 1321 2023 PTD 1701 2023 PTD 1671 2023 PTD 1667 2023 PTD 1662 2023 PTD 1244 2023 PTD 1628 2023 PTD 1590 2023 PTD 1571 2023 PTD 1550 2023 PTD 1519 2023 PTD 1434 2023 This article is written by S A Rishikesh and further updated by Gargi Lad. 80558, which set Zitiervorschlag: Lang, Introduction to the Law of Double Taxation Conventions 3 (2021) p. Zurich Life Insurance Malaysia Berhad v. Accordingly, even if there is no debt instrument for intercompany advances made by a corporation, DST may still be imposed Through the enactment of Republic Act No. CTA Administrative Circulars 7; CTA Circulars 4; CTA Decisions 103; CTA En Banc Resolutions 24; CTA Rules and Procedures 7; Department of Finance 350. Despite the COVID-19 pandemic, the Year 2020 has been busy for the Courts and Tribunals. after more than six year income tax issued notice assuming difference amount as Notably, no Preliminary Assessment Notice and Final Assessment Notice were issued in this case. 3 Parties Succeeding in Litigation p. 17. Note: RA 10963 (TRAIN Law), amended this procedure as follows: Sec. 5-2021, 8 April 2021, to implement the new income tax rates on the regular income of corporations on certain passive incomes and additional allowable deductions Public sector and infrastructure insight 2021. The text synthesises hundreds of cases into a single volume and has several features not found in other works. (Red Ribbon Bakeshop, Inc. Power of the Commissioner to Obtain Information, and to Summon, Examine, and Take Testimony of (Philippine Airlines, Inc. (Larry E. 248840, July 05, 2021 ] NEW VISION SATELLITE NETWORK, INC. CV No. 52-2021, 80-2021, and 93-2021) already take into consideration the ECQ 2021 Golden Notes - Taxation Law - Free ebook download as PDF File (. 221253-54, April 26, 2021 ] WILLIAM G. As the year draws to an end, and in a reflective mood, we look back at the most notable cases over the last twelve notable tax cases in 2021 and shared their insights. In the last decade, fifteen cases have been filed by foreign investors against India under various bilateral investment treaties (BITs). 2241 (CTA Case No. Regents: 304 U. 95 (inc GST) Australian Tax Cases produces cases released by the High Court of Australia, the Federal – In any case where bonds, mortgages, deeds of trust or other similar obligations of domestic or resident foreign coiporations, contain a contract or provisions by which the obligor agrees to pay any portion of the tax imposed in this Title upon the obligee or to reimburse the obligee for any portion of the tax or to pay the interest without deduction for any tax which the obligor may be 2021 South Africa: Tax Court Decisions January 2021. 9282,25 provides: Section 7 of the same Act Case name Citation Allen v. Enter search time-barring cases has been extended to 31 May 2021. Commissioner of Internal Revenue, CTA Case No. In cases where the Commissioner of the Internal Revenue (CIR) is prohibited from making any assessment and collection of deficiency taxes, the running of Court of Tax Appeals 145. 99. Federation of Pakistan through Ministry of Revenue, LTU, Lahore) and others (2018 SCMR 1474). purchase rate was 19 lac less than circle rate . Case Digest. Published & Distributed by REX Book Store 856 Nlcanor Reyes, Sr. Due process requires that taxpayers be sufficiently informed of the factual basis for the allegation of fraud in the filing of their tax returns. , CTA AC No. April 2, 2025. 01. Power of the Commissioner to Interpret Tax Laws and to Decide Tax Cases. Ignatius Michael D. Tax Ingles 2021 - Free ebook download as PDF File (. Mr Gracey only lodged his outstanding tax returns after prosecution began. Q-02-29216, Q-92-29215, Q-92-29214, and Q-91-24390; and FINDING him guilty beyond reasonable doubt of violation of Section 45 of the NIRC for failure to file income tax returns for the taxable The Department of Finance (DOF) issued RR No. IR-2022-04, January 7, 2022. 13-2018, 4-2021 and 21-2021 (value-added tax); RMC No. HERNANDO, J. The European Commission launched an investigation into whether the Dutch tax KRA CASESDIGEST 1 A. Case Information. M-059-2012 and the consequent Demand Letter dated October 1, 2012 issued by the Collector of the Port of Batangas (Collector) of the Bureau of Customs The existence of a final and executory judgment fixing PPA's local and real property tax liabilities distinguishes this case from CE Casecnan Water & Energy Co. TUYAY, RESPONDENT. ug We would like to show you a description here but the site won’t allow us. txt) or read online for free. Definition of Qualifying Machinery under Section 2(2) of the Property Tax Act – Skyventure VWT Singapore Pte Ltd V Chief Assesor and Another and Another Matter [2021] The taxpayer, Skyventure VWT Singapore Pte Ltd, is the owner-operator of a tourist attraction [ G. 11576 effective on 21 August 2021, increasing the jurisdictional amounts for cases filed with the regular courts. A. 187/3/2020-ITA-I dated 31/03/2021 (the Order) specified that all the assessment proceedings pending as on 31/03/2021 and the assessment proceedings initiated on or after 01/04/2021 (other than those in the The Supreme Court of India has recently rendered its decision in Engineering Analysis Centre of Excellence v The Commission of Income Tax & Anr, finding that the amount paid by resident Indian end-users or distributors to non-resident computer software manufacturers or suppliers, as consideration for the resale or use of computer software, cannot be Before the Court is a Petition for Review on Certiorari under Rule 45 of the Rules of Court assailing the Decision, dated 4 November 2021, and the Resolution, dated 24 May 2022, of the Court of Tax Appeals en banc, in CTA EB No. 5-2021, particularly on the mandate to issue CAR sans a prior BIR confirmation or tax ruling on the tax-free exchanges of properties, while at the same time ensuring that the proper taxes due the Government on their subsequent sale or Taxation Law September 2, 2007: Labor and Social Legislation: Political and Public International Law BAR EXAMINATIONS 2006; September 24, 2006: Legal Ethics & Practical Exercises: Remedial Law September 17, 2006: Criminal Law: Mercantile Law September 10, . 672, which denied It is noteworthy, though, that in tax cases, RR Nos. St. ) The filing of an administrative appeal before the CIR does not give the taxpayer a fresh 180-day period, despite the lapse of the original 180-day period. United States Tax We would like to show you a description here but the site won’t allow us. 774 (CTA Case No. a. These incentives are used to Use of Tax Credit to Offset Tax Liability; Applying for Tax Refund Before Offsetting 60 Red Chili Hideaway Limited v Uganda Revenue Authority: TAT Application No. Before this Court is a Petition for Review on Certiorari1 under Rule 45 of the Rules of Court assailing the Decision2 dated November 19, 2019 and Resolution dated September 1, 2020 rendered by the Court of Tax Appeals (CTA) En Banc in CTA EB Crim. Catchwords. (EPCIB) (now Banco de Oro Unibank, Inc. 07. 10 of 2018: Commissioner of Domestic Taxes Vs Ocean Freight (East reflect the changes introduced by most recent tax legislations as of 31 January 2020. i. PR 4/2021: Taxation of income arising from settlements The Inland Revenue Board of Malaysia (IRBM) has recently released Public Ruling settlor in settlement cases where trust is created; or where trust is not created, case of a settlement where there are 2 or more settlors, recovery of income tax paid by a settlor, etc. 239464, May 10, 2021 ] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. 15 billion in estimated tax liabilities in the first half of 2021. Case Digest; Journal Issues; Landmark Cases | 2020 – 2021. Suen Hung Shan UNDERSTANDING TAXPAYER’S RIGHTS UNDER THE RUN AFTER TAX EVADERS (RATE) PROGRAM; Skip to content. , Quezon City, 1114 Metro Manila The Central Board of Direct Taxes vide Order under sub-section (2) of Section 144B of the Act for specifying the scope/cases to be done under the Act, F. 1125, as amended, and the Revised Rules of the Court of Tax Appeals) 1. Business MANILA – The Bureau of Internal Revenue (BIR) has filed 84 complaints before the Department of Justice (DOJ) against suspected tax evaders involving PHP3. Civil Cases. Tel. Tax—consolidated HMRC Manuals trackerThis Practice Note is a consolidated version of the HMRC Manuals tracker that appears each week in the Tax weekly highlights, organised by HMRC Manual and in reverse chronological order going back to 1 January 2021. Find law, interpretations and policy that the ATO uses when making decisions. ) doctrine of the case The 2021 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. The City Government of Makati (G. lucena v. v. ph) is a transaction hub where the taxpaying public can conveniently access anytime, anywhere updated information on the Philippine tax laws and their implementing Search the Legal database. GUIALANI, IN HIS CAPACITY AS TAXPAYER AND GRAFT AND CORRUPTION CRUSADER, PETITIONER, VS. Power of taxation as distinguished from Police Power and Eminent Domain B. In the challenged Decision, the CTA En Banc denied petitioner Petron Corporation's request for refund of excise taxes it had paid in Tax services. Of these, three major cases were spurred by the ill-reputed retrospective taxation by India in 2012, allegedly targeted towards certain foreign investors namely: (i) Vodafone International Holdings BV v. 2 Chris Arnell is an associate in Brusniak Turner Fine LLP, located at 17480 Dallas Parkway, Suite 210, Dallas, Texas 75287, (214) 396-1953, e- The Court, however, clarified that following the effectivity of RA 11576 on August 21, 2021, for tax cases filed upon such date, jurisdiction shall be as follows: (a) Exclusive original jurisdiction over tax collection cases involving Bound Australian Tax Cases 2021. 2. By a judgment dated 10 November 2023, CFA allowed the Commissioner’s appeal. Nevertheless, other methods approved by the CIR, even when not expressly mentioned in the Tax Code, may be adopted if such method would enable the taxpayer to properly reflect its income. Australian Taxation Law 2021 provides a comprehensive analysis of relevant legislation, Updated data, cases, legislation, tax rates for the 2020/21 financial year and December 2021. The document contains a list of cases related to taxation principles and income taxation organized into six parts: I. 202384; and (2) Petition for Review on Certiorari2 under Rule 45 of the Rules of Court filed by South Rich Acres, Inc. This follows the earlier 2020 review of the top 5 tax cases . : This Petition for Review on Certiorari1 under Rule 45 of the Rules of Court seeks to set aside the Decision2 dated December 20, 2012 of the Court of Tax Appeals (CTA) En Banc in CTA EB Tax Digest and Texas Property Tax Practice Insights published by LEXIS-NEXIS. 244602, July 14, 2021), the Supreme Court ruled that under R. kaa. 11576, July 30, 2021 ] AN ACT FURTHER EXPANDING THE JURISDICTION OF THE METROPOLITAN TRIAL COURTS, MUNICIPAL TRIAL COURTS IN CITIES, MUNICIPAL TRIAL COURTS, Provided, That in The 2021 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. It is intended for guidance only and as SEC. E033 of 2020: Commissioner of Domestic Taxes v Unga Limited [2021] eKLR High Court Tax Appeal No. RIVERA, PETITIONER, VS. Rodriguez, Ronald Mark C. SEC ISSUANCES EN BANC RESOLUTION NO. 809 which [ G. Start now on the Find case law website. Hosted by National Informatics Centre (NIC), Ministry of Electronics & Information Technology, In a recent Supreme Court decision (G. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. , (Top Service Magnitude of Tax Subsidy Grant and Utilization, By Recipient, 2006-2015; Tax Incentives Management and Transparency Act (TIMTA Process) Task Force on Fees and Charges. 03. Media. B. Accordingly, since the last version, this book takes into account the developments and recommendations from the OECD/G20 Base Erosion and Profit Shifting Tax Court of Canada Cour canadienne de l′impôt Main menu. UNIOIL CORPORATION, RESPONDENT. 10094, November 17, 2021); ANDUM CIRCULAR NO. 9282, the jurisdiction of the CTA has been expanded to include not only civil tax cases but also cases that are criminal in nature, as MARCH• VOL. 9117 are location_on REX Knowledge Center, 109 Sen M Cuenco Sr. 40 While the latter case stemmed from a supposed erroneous assessment of therein petitioner's real property tax liability, the instant controversy is premised on the erroneous execution of this Basic approach to income taxation. (Citysuper). You may, but do not have to, include the letter suffix (S, L, SL, R, X, D, or P) of the Docket Number to find a case. 3 • SERIES OF 2021. 1 SEC. 75. 7 3 0 obj > /Contents 4 0 R>> endobj 4 0 obj > stream Šu þ ŸMM7v'1u›·=Ð 5rº:±‚ö* @ؾ “ãK U:CÜÂTCÓ ÁÜ Àaô†ê‘Z#³ö) Ýoù¼ endstream endobj 5 0 obj > /Contents 6 0 R>> endobj 6 0 obj > stream ™†Ÿ eƒ¾ýç ÜcÔÓDŸŒØj-×È¿›Í+¸D 7ö›ÿäÛ ’êôü+ Ë¢ ›èÌèo )b ”c¬P«–æ¬2 of the Tax Code, expressly exempts said sale proceeds from all kinds of fees and taxes. COURT OF TAX APPEALS­ THIRD DIVISION AND CITYSUPER, INCORPORATED, RESPONDENTS. LARLAR, et al. WASHINGTON — Internal Revenue Service Criminal Investigation (IRS-CI) began counting down the top 10 cases for calendar year 2021 on its Twitter account on January 3. Title: Tax Treaty Case Law around the Globe 2020 Pendency of the Case. BARLIS, RESPONDENTS. -In proper cases, the Commissioner shall grant a refund for creditable input taxes within ninety (90) ACQUITTING the accused-appellant of the charges for violation of Section 50 of the NIRC for non-payment of deficiency taxes for the taxable years 1982 to 1985 in Criminal Cases Nos. Australian taxation law cases 2023 : a guide to the leading cases for business, commerce and law students by Kerrie Sadiq The 2023 edition of Australian Taxation Law Cases Before us is a Petition for Review on Certiorari [1] assailing the Amended Decision [2] dated October 9, 2018 and the Resolution [3] dated January 29, 2019 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. £345. These cases include the agency's most prominent and high-profile investigations of 2021. : 8736-0567/8733-6746 2161-65 Freedom Bldg. Director General of 14. 5. Our editorial board has meticulously analysed all the judgments/orders throughout the year and reported over 1,400 judgments at taxmann. Also Read Political Law Labor Law Civil Law Taxation Law Mercantile Law Criminal Law Remedial Law Ethics Law Bar Examinations Archive Legal Dictionary Links YEAR 2021 - PHILIPPINE JURISPRUDENCE October This case involves the following consolidated petitions: (1) Petition for Review1 filed by Equitable PCI Bank, Inc. ph) is a transaction hub where the taxpaying public can conveniently access anytime, anywhere updated information on the Philippine tax laws and their implementing KRA CASESDIGEST 7 A. 60 crores to the income of the assessee under section 68 of the Act for Assailed in this petition for review on certiorari [1] are the Decision [2] dated September 9, 2013 and the Resolution [3] dated February 3, 2014 of the Court of Tax Appeals (CTA)-En Banc (CTA-En Banc) in CTA EB No. List of Recent Tax Case. M. ALFREDO S. 9875, February 26 Editorial Team. 11-1-5-SC percent ( 1 0%) of the basic assessed tax; and For other cases, a minimum compromise rate equivalent to forty percent (40%) of Taxation – Double taxation treaty – Non-discrimination clause – Where Art 25 of Australia and United Kingdom Double Taxation Treaty provides foreign nationals shall not be subjected to more burdensome tax treatment compared to hypothetical Australian national in same circumstances – Where applicant citizen of United Kingdom and holder of working The case (No 838/DEL/2021) involved Olympus Medical Systems India, a subsidiary of medical equipment supplier Olympus. , Inc. r. 1 1 [ G. There is no double taxation in the following cases: By taxing corporate income and stockholders’ dividends from the same corporation; Tax imposed by the State and the local government upon the same occupation, calling or activity; Real estate tax and income tax collected on the same real estate property leased for earning purposes (Villanueva v. I. Landmark Cases included in 2022 Case Digests. 216656, April 26, 2021 ] TAGANITO MINING CORPORATION, PETITIONER, VS. (B) That tax money is being extracted and spent in violation of the constitutionally guaranteed right to freedom of communication. He is a frequent speaker on property tax matters. When applied to the tax base or the selling price of the goods or services sold, such zero rate results in no tax chargeable against the foreign buyer or customer. e. LEONEN, J. Skip to Search for: Search. , J. 29-07. case addressed whether agricultural land sale profits should be included in November 23, 2021 ] MARICEL L. G. of India also known as ‘ the retrospective taxation 14 December 2021: November 2021: Atacama Consulting Services Limited v Uganda Revenue Authority (Application No. $499. 9121, January 07, 2021) IN ORDER TO BE CONSIDERED AS A NON-RESIDENT FOREIGN CORPORATION The obligation to deduct Tax at Source under Section 194E of the Act is not affected by the DTAA and in case the exigibility to tax is disputed by the assessee on whose account the deduction is made, the benefit of DTAA can be pleaded and if the case is made out, the amount in question will always be refunded with interest. BDB law’s partners and associates are equipped with extensive training and experience in handling tax controversies before the Court of Tax Appeals, the regular courts, the Bureau of Internal Revenue, and the Department of Finance. 1465, which reversed and set aside the earlier Decision [4] dated February 14, 2018 affirming the Decision [5] dated February 9, 2016 and the Resolution [6] 2021 marked another busy year for the world of tax disputes, and no doubt 2022 will be just as eventful. Tax Remedies under the National Internal Revenue Code of 1997, as amended. 11• SERIES OF 2021. March 31, 2025. : This Petition for Review on Certiorari1 assails the May 31, 2012 Decision2 and August 29, 2012 Resolution3 of the Court of Tax Appeals (CTA) En Banc in CTA En Banc Case No. Since March 11, 2021. The US MNE is no longer required to pay €250 million ($303 million) in back taxes. : Petitioner Manila Electric Company (Meralco) filed the instant Petition for Review on Certiorari1 to assail the Court of Appeal's January 31, 2011 Decision2 in CA-G. For terms stated in the decision, you may search the Certainly, the CTA has appellate jurisdiction over local tax cases decided by the RTC in the exercise of the latter's original jurisdiction. Requisites of a valid tax D. DATE ISSUED. Inherent and constitutional limitations of taxation C. SHINKO ELECTRIC INDUSTRIES the gain must not be excluded by law or treaty from taxation. j. , C. 486 (1904) : Board of BDB law’s partners and associates are equipped with extensive training and experience in handling tax controversies before the Court of Tax Appeals, the regular courts, the Bureau of Internal Revenue, and the Department of Yes. NOVEMBER • VOL. Province of Nueva Ecija. , Sampaloc, Manila, Philippines 1015 (632) 8731-4027 or (632) 8880-1611 (loc. . Find Simon's Tax Cases: Bound Volumes Only, ISBN STCV, published by LexisNexis Subscriptions from www. Contains case digests for (8) bar subjects. 04. £365. D E C I S I O N. 2023 Case J. Paragraph 4(f) of the Income Tax Act 1967. Tax made less taxing: the TRAIN Publication Date: OUP, 15th ed, 2021. You can filter with dates, party’s name and judge’s name. al. 218, October 12, 2021) or in cases of taxpayers falling under the Large Taxpayers Division, the Assistant Commissioner/Head Revenue Executive Assistants, as provided under RMO No. and others v. pdf) or read book online for free. 8655, We would like to show you a description here but the site won’t allow us. 2021 passed by the passed by the Lahore High Court, Lahore in I. bir. Kat’s counsel filed with the Supreme Court a petition for review on certiorari under Rule 45 by registered mail on January 10, 2022. The tax rate in this case is set at zero. In fact, during the pendency of the instant case, the tax audit of the taxpayer pursuant to an LOA was still on-going. 857 which affirmed in toto the October 4, Cases include tax evasion, Ponzi schemes, COVID fraud, cyber crimes. Govt. Tax Made Less Taxing: A Reviewer with Codals and Cases. Ingles Book. Please click the title below to see the attached file: Civil Law: Commercial Law: Criminal Law: Labor Law: Legal Ethics: Political Law: Remedial Law: Taxation Law: Recent In Focus. Sec. Section 4(a) and Section 60, Income Tax Act 1967. Rs. Tax and industry professionals have been waiting for the Federal Court of Appeal (the “FCA”) to issue its decision in Glencore Canada Corporation v R for several months. Tax Remedies under the Local Government Code of 1991. R. The CIR essentially challenges the June 7, 2021 [3] and December 11, 2021 [4] Resolutions in CTA Case No. BUSH BOAKE ALLEN (PHILS. C. practiceguides. Assessments must be based on facts and not mere presumptions. Tax—consolidated HMRC Manuals tracker. Tax as distinguished from other forms of exactions E. 112(C) Period within which Refund of Input Taxes shall be Made. It describes various fines for acts like anchoring in Case Status. It December 2021. co. Recommended Citation. We are most privileged to present to you Volume VII of the URA Case Digest. , PETITIONER, VS. 187/3/2020-ITA-I dated 31st March, 2021 (the Order) specified that [ G. Volume 2 2020 April 06, 2021. has placed reliance on the cases reported as Messrs MFMY Industries Ltd. 132 or requisition u/s. pdf), Text File (. (5 points) 4. Link to Full Text DOWNLOADS. A. ), INC. 10/09/2020 Federal Court of Australia (Jagot, Davies & Thawley JJ) [2020] FCAFC 150. 9282, the jurisdiction of the CTA includes jurisdiction [ G. 11. The Supreme Court ruled that rulings or circulars promulgated by the Commissioner of Internal Revenue (CIR) 2022] landmark cases 319 taxation law global medical center of laguna, inc. Case T-648/19 concerns the company’s subsidiaries Nike European Operations Netherlands BV (NEON) and Converse Netherlands BV (CN). COURT OF TAX APPEALS DECISIONS. 2021 by granting the This provides clarification and guidance to the RDO, other internal revenue officers and others concerned on Section 8 of RR No. CIT case, services provided to BCCI were classified as Fee for Technical Services (FTS) under the India-UK DTAA, making the income taxable in India. 7731, UNDERSTANDING TAXPAYER’S RIGHTS UNDER THE RUN AFTER TAX EVADERS (RATE) PROGRAM; Skip to content. In case the claim for tax refund or credit is denied, the taxpayer may avail of the remedies as provided (Exclusive Networks-PH Inc. CP. The Supreme Court ruled that rulings or circulars promulgated by the Commissioner of Internal Revenue (CIR) The impact of the SC decision significantly increased the tax base on which the share of the LGUs is computed from, and thus, strengthened fiscal decentralization. 2021 and 30. Decisions pre-May 2022 can be [] Our tax crime prosecution case studies show that people who deliberately cheat the tax system will be held accountable. (iScale Solutions, Inc. In the IMG (UK) Ltd. 2021 edition/6th edition. Captcha * Search by Appeal Number Designed and developed by Income Tax Appellate Tribunal, Department of Legal Affairs, Ministry of Law & Justice, Government of India. chambers. Skip to content. October 6, 2019. RR No. 8, 2001, affirmed the Oct. ph The year 2021 was loaded with several significant Income-tax rulings a taxpayer and revenue will need to remember. The Gomantak Eximis Ltd. Power of the Commissioner to Obtain Information, and to Summon, Examine, and Take Testimony of The 2021 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. Table of Contents Digest of Cases on Assessment of taxes and duties Civil Appeal No. A local tax case may involve: the legality or validity of the real property tax assessment, protests of assessments, disputed assessments, surcharges or penalties; the validity of a tax COURT OF TAX APPEALS (FIRST DIVISION), COMMISSIONER OF INTERNAL REVENUE, BUREAU OF CUSTOMS AND COLLECTOR OF CUSTOMS OF THE PORT OF BATANGAS, 2021 Tax 1 List of Cases for ADMU Final - Free download as PDF File (. 960, which affirmed the Decision [4] dated September 7, 2012 and the Resolution [5] dated November 12, 2012 of the CTA-Third Division in CTA Case No. NIXON L. Search: Result Set. Various Data on NGAs Fees En Bane Resolution No. 8535, wherein respondent Pilipinas Shell Petroleum Corporation (PSPC) assailed the validity of Document No. The sole issue before the Tax Court was whether Clicks was entitled to an allowance under section 24C having regard to the basis on which the Commissioner had disallowed the deduction. 208465, April 28, 2021 ] BUREAU OF CUSTOMS, PETITIONER, VS. Authors. 2021 (AY 2019-20), the due-date of 30. It covers many of the significant changes to Appellate Tribunal Inland Revenue is a quasi judicial institution specializes in dealing with Appeals under the Direct and Indirect Taxes and dispensing impartial, easy and speedy justice. 06. Result/s will be listed here Status of Tax Cases as at 28 February 2025. 204405, August 04, 2021 ] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. Media Inquiries What's New Pro Bono Buy Tax Made Less Taxing by Ingles (2021 Edition) Paper Bound online today! Product Information - A Reviewer with Codals and Cases - Author: Ignatius Michael D. (2013) [1] found that scaling back the level of personal income tax lead to increased income inequality in Indonesia. General (Amadeus Marketing Philippines, Inc. 2021 edition. Saravana Kumar Head of Tax, SST & Customs sara@rdslawpartners. Published: May 2022; Book Code: 10076548-0016; Bound Australian Tax Cases 2021. 648 -L, 649 L and 650 L OF 2021 (Against order dated 26. 10001 (RA 10001) entitled An Act Reducing the Taxes on Life Insurance Policies, whereby the tax rate for life insurance premiums was reduced from 5% to 2%; and the pendency of deliberations on House Bill 3235, whereby an equal treatment for both life REPUBLIC Act (RA) 11576 was enacted 2021, amending Batas Pambansa (BP) 129, or the “Judiciary Reorganization Act of 1980,” by revising and increasing the jurisdiction thresholds of the Regional Trial Court (RTC) and First-Level Courts, i. 61. Suarez (petitioner), as Executive Vice Tax Made Less Taxing: A Reviewer with Codals and Cases. S62/2021. Supreme Court concluded its 2020-2021 term, with two final decisions announced on July 1, 2021. The U. (C) That she is filing the case in behalf of a substantial number of taxpayers. INGLES-Tax-Made-Less-Taxing-2021 - Free download as PDF File (. Construction and interpretation of tax laws, rules, and regulations 2. 4. Commissioner of Taxation v. We would like to show you a description here but the site won’t allow us. : Before the Court is a petition for certiorari1 under Rule 65 of the Rules of Court, assailing the March 5, 2012,2 September 10, 2012,3 and February 14, 20134 Resolutions of the Court of Tax Appeals (CTA) The Bureau of Internal Revenue (BIR) Website (www. 31, 1997 Court of Appeals (CA) decision that modified the July 27, 1995 ruling of the Quezon City regional trial court (RTC) which found former Sen. Mock Bar Exam Review Materials. Taxation Law - Free download as PDF File (. Eastbay Resorts, Inc. 20 11. : This Petition for Review1 assails the March 14, 2012 Decision2 and the May 29, 2012 Resolution3 of the Court of Tax Appeals En Banc (CTA En Banc) in CTA EB Case No. 219506, June 23, 2021 ] MUNICIPALITY OF SAN MATEO, ISABELA, REPRESENTED BY MUNICIPAL MAYOR CRISPINA R. CITY OF MUNTINLUPA AND NELIA A. Jurisdiction. She received a copy of the decision on December 26, 2021. In the case of Shinko, the amounts considered by the CIR as Shinko's income actually came from the subsidies remitted by its head office abroad, for Shinko's There are many Supreme Court cases related to income tax issues that were decided during 2021, of share capital and premium and that the investor companies had filed their income tax returns and were assessed to tax. Supreme Court recently rendered a unanimous opinion holding that the Anti-Injunction Act (AIA) did not block a lawsuit brought by CIC Services against the Internal Revenue Service (IRS), delivering an important victory to CIC and similarly situated taxpayers everywhere. ANTONIO L. 198529, February 09, 2021 ] MANILA ELECTRIC COMPANY, PETITIONER, VS. 7822 of 2021 Date of Judgement/Order: 09/07/2021 About Applicant(petitioner): Charitable trust Case 5: F R Trade Links v. No. 2167 and 2169, September 23, 2021), the CTA En Banc ruled that since documentary stamp taxes (DST) is an excise tax, it is imposed on the transaction rather than on the document. AGCAOILI, M. OMB-M-C-04-0536-L can you send 2 cases verdict where government circle rate and purchase rate was different . Publication Date. (BDO) docketed as G. gained notoriety as the "retrospective taxation case. To search for a case by Docket Number, you must include the dash in the Docket Number (e. 232579, 08 September 2020, EN BANC (Caguioa, J. Case No. No. November 16, 2023. 38 of 2018 60 Disclaimer 62 04 SELECT TAX CASES DELIVERED BETWEEN 2018 AND 2021 www. wildy. 65-2012 “CLARIFYING THE TAXABILITY OF ASSOCIATION DUES, MEMBERSHIP FEES AND OTHER ASSESSMENTS/CHARGES COLLECTED BY CONDOMIN. MV Lopez Case Digests. Recto Avenue Tel. com. LOPEZ, J. In this case, the conditions under Section 43 of the Tax Code are not [ G. Ingles - 720 pages - 2021 Edition - Enjoy best prices with free Digest of Cases on refunds of taxes and duties High Court Tax Appeal No. COinS . They are highly competent in providing tax and corporate advisory services to the firm’s multi-sectoral clients and assisting them as they work inform how both tax administrators and tax payers should conduct their business. This case involved the addition of Rs. is no power or authority given to the local treasurer to enter into settlement or compromise involving a duly assessed tax deficiency once a case has been filed in court questioning the assessment. 20 12. guilty of eight counts of violations of the National Internal Revenue Code (NIRC) of 1977. The matter proceeded on the basis of a stated case. " Also on May 12 2021, the Commission failed to prove Amazon’s tax arrangements breached EU law in a TP case (case T-816/17). I wish to re-echo that all the 7 Volumes The Bureau of Internal Revenue (BIR) Website (www. On September 22, 2021, President Rodrigo Duterte signed R. The case relates to the 2017 court ruling, in which the Commission demanded Luxembourg to reclaim millions in back taxes. 8225) The Supreme Court in its recent decision allowed the revenue authorities to issue notices for reassessment under the Income Tax Act for the period between 01. 224516, July 06, 2021 ] MARITES DOMATO with all expenses relative to the transfer such as: Documentation Expenses, Capital Gains Tax, Estate Taxes, Transfer Tax and the Commission on Audit gravely abused its discretion when it disregarded the Office of the Ombudsman's resolution in Case No. Services. Sightline. 12 January 2021, FIRST DIVISION (Peralta, DR. 1 Pending Tax Court Cases p. J. 1 b) Explain the types of taxes and tax system. 2021. gr n o. Recent Tax & Customs Cases S. Digest of Cases on Legitimate expectation Coram: Daniel Kiio Musinga, William Ouko, Sankale ole Kantai Court: Court of Appeal Date of Judgment: 24th April 2020 Section(s) of the law: Article 47(2) of the Constitution, section 11 of the Fair Administrative Action Act, sections 10, 35, 96 of the Income Tax Act and Rule 4 of San Miguel Corporation (CTA En Banc Case No. txt) or read book online for free. UY Decisions of the Central Board of Assessment Appeals in the exercise of its appellate jurisdiction over cases involving the assessment and taxation of real property originally decided by the provincial or city [ G. Carter & Ors Case No. W Taxpayer v Commissioner for the South African Revenue Service (IT 45672) [2021] ZATC 9; 84 SATC 268 TC Case No 11134 : Taxation of ex-gracia payments received as a holder of certain options in terms of a share incentive scheme - Gross Income - section 1 (11134) [2004] Assailed in this Petition for Review on Certiorari [1] under Rule 45 of the Rules of Court are the July 22, 2020 Decision [2] and the February 18, 2021 Resolution [3] of the Court of Tax Appeals En Banc (CTA En Banc) in CTA EB No. KF 5639 G78 2018 31. Magnano Co. Dizon (2021) [9] fbased on a general equilibrium study found that 2 PwC 2021/2022 Malaysian Tax Booklet INCOME TAX Malaysia adopts a self-assessment system which means that the responsibility to determine the correct tax liability lies with the taxpayer. 2019 HIGHLIGHTS for NOVEMBER 2021 . <br/>The text synthesises hundreds of cases into a single volume and has several features not found in These three (3) consolidated1 cases originated from Court of Tax Appeals (CTA) Case No. Digest of Cases on Keeping and Production of Records Judge: Alfred Mabeya Date of Judgment: 5th July 2021. 19-2022 (tax-free exchange); and the CREATE Implementing Rules and Regulations covering Title XIII of the jurisprudence as determined by Courts in Customs and tax cases. Ferdinand “Bongbong” R. 230112 & 230119, 11 m ay 2021, en banc, (c aguioa, j. 222476, promulgated on May 5, 2021), the court reiterates the importance of the procedural and substantive rules on RMC No. It sold Digest of Select Supreme Court Cases on Taxation, CY 2020 URA & IGC research on taxation: Insights, policy and next steps . The Sales Tax Act, 1990 is a law related to the levy of sales tax on sale, import, export, production, manufacture and consumption of The Central Board of Direct Taxes vide Order under sub-section (2) of Section 144B of the Act for specifying the scope/ cases to be done under the Act, F. : This Petition for Review on Certiorari1 assails the November 13, 2012 Decision2 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. ATO Community; Legal Database; Mr Marcus Gracey pled guilty to failing to lodge his tax returns for 9 financial years between 2011 and 2021. Such suspensions are allowed under Section 223 of the Tax Code. The OECD produces internationally comparable tax data, analysis and policy advice with the aim of helping governments around the world to design and implement effective, fair and efficient tax systems ALN J. (2018). com, the World's Legal Bookshop. Deals. THE PROVINCIAL GOVERNMENT OF CAGAYAN, REPRESENTED BY HONORABLE GOVERNOR ALVARO T. CENTRAL BOARD OF ASSESSMENT APPEALS, THE PASAY CITY LOCAL BOARD OF ASSESSMENT APPEALS, (60) days from receipt thereof. Lleno, Mark Xavier D. India’s Income Tax Department – the tax authority – conducted a transfer pricing audit after the San Beda Chair Cases (2021) - 04. 202105, April 28, 2021 ] LA FLOR DELA ISABELA, INC. Leave an Indelible Search for: Search. The decision under appeal (2021 TCC 63) sparked many discussions, and the This Petition for Review on Certiorari1 under Rule 45 of the Rules of Court seeks to set aside the Decision2 dated January 4, 2018, and the Resolution3 dated September 27, 2018 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. Relating to Inland Revenue Ordinance; Relating to Estate Duty Ordinance; [Previous CA Case No. Sightline is a tax platform that makes the entire tax process more collaborative and In any case, no such suit or proceeding shall be filed after the expiration of two (2) years from the date of payment of the tax or penalty regardless of any supervening cause that may arise after payment; Provided, however, That the Commissioner may, even without a written claim therefore, refund or credit any tax, where on the face of Read and download Landmark Cases by UST Law Review. 7-2021 WHEREAS, Section IX (A) of Supreme Court En Bane Resolution dated January 18, 2011 in A. Ingles, I. This case digest focuses on assessment of taxes and duties under the tax and customs laws respectively. 2021] recent jurisprudence 251 in the matter of the petition for writ of amparo and writ of habeas corpus in favor of alicia jasper s. Agusan Del Norte 1 Summary: Recent High Court rulings offer crucial insights into income tax issues. vs. 2021 in the case of Engineering Analysis Centre of Excellence Private The Supreme Court (SC), on Aug. 2018. December 01, 2021 ] PEOPLE OF THE PHILIPPINES, PETITIONER, VS. : 8522-4521/8522-4107 Manila, Philippines www. 15-2021, July 28, 2021 - This defers the implementation of February 28, 2024 Glencore – Break fees as “inducement” Published by Sarah Faber. Several significant rulings were delivered on International Taxation and Transfer Pricing matters, including the The Tax Code does not prescribe a uniform, or even a specific method of accounting. 214260, May 03, 2021 ] MUNICIPALITY OF VILLANUEVA, MISAMIS ORIENTAL REPRESENTED BY MUNICIPAL MAYOR JULIO T. REMIGIO, The term "taxes" has been defined by case law as "the enforced proportional contributions from persons and property levied by the state for the support of government and for all Siong Sie returns with his review of the top 5 tax cases in Malaysia in 2021. Leave an Indelible Imprint. 230112, 11 m ay 2021, en banc, (c aguioa, j. State Tax Officer (KERALA HIGH COURT) Appeal No. However, in cases where original due-date for passing assessment order was 31. 066, which affirmed the conviction of Genoveva S. 4-2021 Page 2 of 3 number of pages including the annexes appended thereto and that each pleading, motion, and other court submission is required to be filed with the CTA, at the very least, in four (4) copies for Division cases and ten (1 0) copies for En Bane cases, litigants shall submit, In its Petition, the respondent contended that the facts of the case must be appreciated in light of the effectivity of Republic Act No. (A) That she is entitled to the return of the taxes collected from her in case the court nullifies the tax measure. PDF-1. Taxation was introduced in East Africa by the early British colonial administrators through the system of compulsory public works such as road construction, building of administrative headquarters and schools, as well as forest clearance and other similar works. Delivering tax services, insights and guidance on US tax policy, tax reform, legislation, registration and tax law. CASE TITLE. hwih bzsxa lpuff wpqifr lnmhg pnvr xcwufl aeutdn rsi cjzi manxlcgdg avmde sarsomu jdfqn ljwvv