Basis for Allegations of Fraud must be Communicated to the Taxpayer

To avail of the extraordinary period of assessment, theCIR should show that the facts upon which the fraud is based is communicated to the taxpayer...

An Heir may Institute an Action on Behalf of the Co-Heirs Prior to Full Settlement of the Estate

Although an heir's right in the estate of the decedent which has not been fully settled and partitioned is merely inchoate, Article 493 of the Civil Code gives the heir the right to exercise acts of ownership...

MEDICARD v. CIR – On Letter of Authority and Letter Notice

Since the law specifically requires an LOA and RMO No. 32-2005 requires the conversion of the previously issued LN to an LOA, the absence thereof cannot be simply swept under the rug...

On Real Property Tax and Boundary Dispute between Local Government Units

The local government unit where the property is situated has the right to collect taxes therefrom. Thus, to determine who has the right to collect taxes, it is necessary to determine the location of the property...