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C3 Firm MagShots is a compilation of law and jurisprudence dissected and reduced into bite-size pieces for easy digestion. These materials reflect the author’s personal appreciation of statutes and court decisions and the subject matters and principles involved. No portion of the Content is intended, and nothing should be taken, as a form of professional advice or opinion. For actual and specific concerns, consult qualified professionals.

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Updated: 01 April 2021

Featured Article

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...