About this document

BIR Tax Collection Case Dismissal Review by thelionleo1 is a document available to read on EtoBox.

This document summarizes a Supreme Court of the Philippines case from 1999 regarding a tax collection suit filed by the Bureau of Internal Revenue (BIR) against a respondent. The key points are: 1) The BIR issued a tax deficiency assessment against the respondent in 1986 that was not contested. In 1997, the BIR filed suit in regional trial court to collect on the deficiency. 2) The respondent argued the suit should be dismissed because it was not filed with the approval of the BIR Commissioner as require

Author

thelionleo1

Language

EN