HomeTaxation

Category: Taxation

CIR v. DLSU – Tax...

The tax exemption granted by the Constitution to non-stock, non-profit educational institutions is not subject to limitations imposed by law...

Filinvest Development Corporation v. Del...

The deposit is a jurisdictional requirement which must be satisfied before the court can entertain any action assailing the validity of the public auction sale...

CIR v. DLSU – Tax Exemption of Non-Stock, Non-Profit Educational Institutions

The tax exemption granted by the Constitution to non-stock, non-profit educational institutions is not subject to limitations imposed by law...

CIR v. DLSU...

The tax exemption granted by the Constitution to non-stock, non-profit educational institutions is not subject to limitations imposed by law...

Filinvest Development Corporation...

The deposit is a jurisdictional requirement which must be satisfied before the court can entertain any action assailing the validity of the public auction sale...

MEDICARD v. CIR...

The amounts earmarked and eventually paid by MEDICARD to the medical service providers do not form part of its gross receipts.for VAT purposes...

MEDICARD v. CIR...

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...

Collection of Local...

For purposes of complying with local tax liabilities, the taxpayer is entitled to rely on the location stated in the certificate of title...

Boundary Dispute and...

It would be unfair to hold Sta. Lucia liable again for real property taxes it already paid simply because Pasig cannot wait for its boundary dispute with Cainta to be decided...

Tax on Real...

The local government unit entitled to collect real property taxes from Sta. Lucia must undoubtedly show that the subject properties are situated within its territorial jurisdiction...

Basis for Allegations...

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...

On Real Property...

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...