About this document
Waiver of Statute of Limitations Issues by Francis Puno is a document available to read on EtoBox.
The Supreme Court ruled on several cases regarding the statute of limitations for tax assessments and the validity of waivers signed to extend the prescriptive period: 1) In Philippine Journalists v. Commissioner of Internal Revenue, the court found the waiver invalid as it was incomplete, not signed by the proper parties, and did not specify an acceptance date, thus the assessment was beyond the 3-year limit. 2) In Commissioner of Internal Revenue v. Kudos Metal Corporation, another waiver was found inv
- Author
- Francis Puno
- Language
- EN