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Tax Amnesty Eligibility for AIA Explained by Raymond Medina is a document available to read on EtoBox.

The petitioner, Asia International Auctioneers, Inc., operated within a special economic zone and was assessed deficiency VAT and excise taxes by the BIR. During the pendency of the case, the petitioner availed of the tax amnesty program under RA 9480. The BIR argued the petitioner was disqualified from the program and should have availed the amnesty under RA 9399 instead. However, the court ruled that: 1) VAT and excise taxes are indirect taxes, not withholding taxes, so the petitioner cannot be deemed a w

Author

Raymond Medina

Language

EN