Philippines Court of Tax Appeals Issues Decision Clarifying Validity of Assessments for Alleged Tax Deficiencies

The Philippine Court of Tax Appeals Oct. 14 issued a decision in CTA Case No. 10691, clarifying the validity of assessments for alleged tax deficiencies. The taxpayer, a non-profit mutual aid association, challenged the validity of an assessment regarding various alleged tax deficiencies and compromise penalties for tax year 2016. The taxpayer argued that the tax deficiency assessments were void because its right to due process was violated. The Commissioner of Internal Revenue (CIR) disagreed, contending that the taxpayer was provided several opportunities to present its side throughout the course of the audit. On appeal, the Court of Tax Appeals, ...