Philippines: Tax Updates April 2023 (SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) Vol. 24) - SyCip Salazar Hernandez & Gatmaitan

No. In Republic of the Philippines vs. Robiegie Corporation (G.R. No. 260261, October 3, 2022), the Supreme Court ("SC") held that a new LOA is needed if the Bureau of Internal Revenue...