About this document
Tax Waiver Validity in ATC Case by Kempets is a document available to read on EtoBox.
The Supreme Court of the Philippines upheld the decision of the Court of Tax Appeals En Banc that waivers executed by Asian Transmission Corporation to extend the period for assessing deficiency taxes for the year 2002 were valid. The Court reiterated that the taxpayer has primary responsibility for properly preparing such waivers and the Commissioner of Internal Revenue cannot be blamed for any defects. The Court found no grave abuse of discretion in the application of relevant jurisprudence by the Court o
- Author
- Kempets
- Language
- EN