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What is ATC Waivers Validity in Tax Case about?

The Supreme Court upheld the decision of the Court of Tax Appeals En Banc finding that waivers executed by Asian Transmission Corp. to extend the period for tax assessment were valid. While the waivers contained defects like improper notarization, the Court found that both ATC and the Bureau of Internal Revenue were responsible for the defects. The Court also applied estoppel given that ATC voluntarily executed the waivers to gain more time for an audit and could not later claim the waivers were invalid aft

Author

Rhea Caguete

Language

EN