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1. Mandamus can compel the Commissioner of Internal Revenue to issue a tax assessment against a taxpayer. Amounts spent to improve property and increase its value are deductible from gross income. Aliens doing business in the Philippines are taxed using the same schedular income tax rates as Filipino citizens. 2. Under the tax code, taxpayers who sell or transfer property under distraint without consent can be criminally liable. Notice of discrepancies in audits are not mandatory. Appeals of CTA division

Author

Pinky Salvador

Language

EN