The evolving landscape of tax collection procedures is also highlighted as tax laws change over time, rendering previous precedents potentially inapplicable
In resolving this issue, Respondent CBAA was duty-bound to review the factual antecedents of the case and to apply thereon the pertinent provisions of the law
According to the Court of Tax Appeals Third Division, the Light Rail Transit did not protest the formal assessment notice, rendering the assessment final and…
Daily Tribune