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Tax Assessment Case: CIR vs. USTP by henzencamero is a document available to read on EtoBox.
What is Tax Assessment Case: CIR vs. USTP about?
The document summarizes a tax case between the Commissioner of Internal Revenue (petitioner) and United Salvage and Towage (Phils.), Inc. (respondent). The Court of Tax Appeals En Banc ruled that the 1994 expanded withholding tax assessment was valid but the assessments for 1992 and 1998 had prescribed. The petitioner appealed, raising issues regarding whether technical rules of evidence apply before the CTA, the validity of the 1994 assessment, and whether the right to collect taxes for 1992 had prescribed
- Author
- henzencamero
- Language
- EN