G.R. No. 178087 – 634 Phil. 314 – Taxation Law – NIRC Procedure – Tax Assessment – Prescription – Waiver of the Statute of Limitations – Estoppel In April 1999, Kudos Metal Corporation (KMC) filed its annual income tax return (ITR). In September 1999, the Bureau of Internal Revenue (BIR) […]
Waiver of the Statute of Limitations
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G.R. No. 162852 – 488 Phil. 218 – 447 SCRA 214 – Taxation Law – NIRC Rules – Assessment of Taxes – Formal Assessment Notice – Waiver of the Statute of Limitations In April 1995, the Philippine Journalists, Inc. (PJI) filed its income tax return for the year 1994. In […]
G.R. No. L-11527 – 104 Phil. 819 – Taxation Law – NIRC Rules of Procedure – Estoppel – Waiver of the Statute of Limitations Due to the chaos caused by World War II, Congress extended the filing of income tax returns for the year 1941. The extension was up to […]