PART 1: BIR Assessments: How the Court Decided the Cases Either Cancelling or Sustaining the Validity of the Assessment

Areas of concerns: Fringe Benefits tax, Capital Gains Tax (CGT) on sale of real property, VAT, Documentary Stamp Tax (DST), Final Withholding VAT, Improperly Accumulated Earnings Tax, Creditable Withholding Tax (CWT), deductibility of PEZA deductions, Final Withholding Tax (FWT), claim of tax exemptions, input VAT substantiation, Income Tax, liquidating dividends tax

PART 2: BIR Collection Enforcements and Tax Audit Procedures: How the Court Nullify the Assessment for Failure of the BIR to Comply with its Own Procedures

Areas of concerns: Prescription of cases, BIR defense on falsity and fraud, lack of authority of BIR examiner due to absence of Letter of Authority (LOA) or revalidated LOA, defective waiver, sending of assessment notices to wrong address & unauthorized personnel, evidence to convict on tax evasion for wilful neglect, audit of unverified prior years, Tax Verification & Re-Assignment Notice as a substitute for LOA, application of Cohan Rule & Best Evidence Obtainable Rule, taxpayer’s denial of assessment notice, reglamentary procedures on service of assessment notice and period allowed to audit, submission of supporting documents, failure to submit protest letter, invalid assessment pursuant to Letter Notice without LOA, invalidity of garnishment without assessment notice

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  Willie Santiago

  Director- Tax and Corporate Services of Diaz Murillo Dalupan and Company

PART 3: Refund: Present Rules & How the Court Appreciates Evidence Presented

Areas of concerns: substantiation of refund of creditable withholding, grounds for denial of input VAT, buyer’s obligation to determine whether supplier is spurious, substantiation of zero-rated sales, irrevocability of carry-over of excess tax credits, refund pursuant to tax treaty relief, defects on invoicing

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  Willie Santiago

  Director- Tax and Corporate Services of Diaz Murillo Dalupan and Company