By: Atty. Aziza Hannah Bacay on July 15,2021. In every tax assessment, due process requires that the Bureau of Internal Revenue (BIR) properly apprise the taxpayer of the nature of the tax liability, the amount due, and the law and basis for such assessment. To streamline due process...

By: Mark Anthony Tamayo on July 8,2021. All importers are mandated to exercise reasonable care in entering, classifying and determining the value of their imported goods not only for the purpose of expediting the release of their shipments from the custody of the Bureau of Customs (BoC), but more...