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Ex-BIR chief: Perpetual DQ an accessory penalty for non-filing of ITR
cnnphilippines.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from cnnphilippines.com Daily Mail and Mail on Sunday newspapers.
Court of Appeals (File photo) MANILA - The Supreme Court announced two new additions to the Court of Appeals (CA) on Friday. Appointed to the appellate court by President Rodrigo Duterte were Makati Regional Trial Court's Maximo de Leon and Talisay City, Cebu judge Jacinto Fajardo. The 57-year-old de Leon, who hails from Taal, Batangas, obtained his law degree from the University of Nueva Caceres in Naga City, Camarines Sur. He also holds a Master of Laws degree from the San Beda Graduate School. Fajardo, 67, born in Gubat, Sorsogon, finished his law studies at the San Beda University. In 2014, de Leon decided against a case initiated by then Bureau of Internal Revenue commissioner Kim Henares, who wanted schools to file for tax exemption subject to the agency's approval. He ruled that imposing the prerequisite was a diminution of the constitutional privilege exempting schools from taxes. Non-stock and non-profit educational institutions are exempt from tax under Section 30 (H)
Press Release - Lacson Names Cabinet Members, Economic Managers Who Can Help PH Recovery
senate.gov.ph - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from senate.gov.ph Daily Mail and Mail on Sunday newspapers.
MANILA - The Court of Tax Appeals (CTA) ruled in favor of the government and against cigarette manufacturerPhilip Morris - Fortune Tobacco Corporation (PMFTC) Inc.'s excise tax refund claim for the PHP2.7 billion it paid in 2014 and 2015 for packs containing less than 20 sticks. The tribunal "has no recourse but to dismiss the petition considering that the two-year prescriptive period (under the Tax Code) is not only mandatory but is also jurisdictional," stated the November 25 decision penned by Associate Justice Juanito Castaneda Jr. of the CTA 2nd Division. Jurisdiction refers to the power of a court to decide on a particular case on the merits granted by the law and cannot be waived. Republic Act 10351, or the Sin Tax Reform of 2012, states that all cigarettes, whether packed by hand or by machine, shall only be packed in 20s and through other packaging combinations that shall result in not more than 20 sticks. In case of cigarettes packed in not more than 20 sticks,
MANILA - The Court of Tax Appeals (CTA) ruled in favor of the government and against cigarette manufacturer PMFTC, Inc.'s excise tax refund claim for the PHP2.7 billion it paid in 2014 and 2015 for packs containing less than 20 sticks. The tribunal "has no recourse but to dismiss the petition considering that the two-year prescriptive period (under the Tax Code) is not only mandatory but is also jurisdictional," stated the November 25 decision penned by Associate Justice Juanito Castaneda Jr. of the CTA 2nd Division. Jurisdiction refers to the power of a court to decide on a particular case on the merits granted by the law and cannot be waived. Republic Act 10351, or the Sin Tax Reform of 2012, states that all cigarettes, whether packed by hand or by machine, shall only be packed in 20s and through other packaging combinations that shall result in not more than 20 sticks. In case of cigarettes packed in not more than 20 sticks, whether in 20 sticks, 10 sticks, or other pa
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