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What is ATC vs. CIR: Tax Waiver Validity Dispute about?

This decision by the Supreme Court of the Philippines upholds the ruling of the Court of Tax Appeals En Banc that waivers executed by Asian Transmission Corporation to extend the period for assessing deficiency taxes were valid. The Court reiterates that the taxpayer is primarily responsible for properly preparing such waivers. It finds that the En Banc properly applied previous rulings that exceptions can be made to requirements for valid waivers in certain circumstances, such as when defects are caused by

Author

Carla Domingo

Language

EN