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The company claimed a tax statute of the Philippines was contrary to the Act of Congress of August 29, 1916, c. 416, § 3 (the Jones Act), 39 Stat. 545, 546, 547, as depriving it of its property without due process of law, and also as departing from the requirement in the same section that the rules of taxation shall be uniform.
The Court of Tax Appeals (Filipino: Hukuman ng Apelasyon sa Buwis [2]) is the special court of limited jurisdiction, and has the same level with the Court of Appeals.The court consists of 8 Associate Justices and 1 Presiding Justice.
The National Internal Revenue Code is the law establishing the system of national taxation in the Philippines. The most recent extensive revision of the Code occurred in 1997, although the Code was amended in 2005 to expand the coverage and rates of value-added tax.
Pursuant to the Constitution, the Court of Appeals "reviews not only the decisions and orders of the Regional Trial Courts awards, judgments, final orders or resolutions of, or authorized by administrative agencies exercising quasi-judicial functions mentioned in Rule 43 of the 1997 Rules of Civil Procedure, plus the National Amnesty Commission ...
The Bureau of Internal Revenue [2] (BIR; Filipino: Kawanihan ng Rentas Internas) is a revenue service for the Philippine government, which is responsible for collecting more than half of the total tax revenues of the government. It is an agency of the Department of Finance and it is led by a Commissioner.
Republic of Philippines v. Pimentel, [note 1] 553 U.S. 851 (2008), is a decision of the Supreme Court of the United States which clarified the Federal Rules of Civil Procedure as regards money damages sought by a foreign government, the Republic of the Philippines, via its Presidential Commission on Good Government (PCGG).
Court of Appeals: Rappler Inc. v. SEC (CA-G.R. SP No. 154292) Pasig City RTC Branch 265: People of the Philippines v. Maria Ressa (R-PSG-19-00737-CR) Alleged defamation: Manila RTC Branch 46: People of the Philippines v. Santos, Ressa and Rappler (R-MNL-19-01141-CR) Alleged tax evasion: Pasig City RTC Branch 165: People of the
Percentage tax is a business tax imposed on persons or entities/transactions: who sell or lease goods, properties or services in the course of trade or business and are exempt from value-added tax (VAT) under Section 109 (w) of the National Internal Revenue Code, as amended, whose gross annual sales and/or receipts do not exceed Php 3,000,000 ...