In auction sales of property for tax delinquency, notice to delinquent landowners and to the public in general is an essential and indispensable requirement of law, the non-fulfillment of which vitiates the same. The failure to give notice to the right person, i.e., the real owner, will render an auction sale void.

The law requires that a notice of the auction sale must be properly sent to the registered owner and not merely through publication.

For the purpose of real property taxation, the registered owner of the property is deemed the taxpayer.

See;
-Tan vs. Bantegui, G.R. No. 154027, October 24, 2005
-Tiongco vs. PVB, G.R. No. 82782, August 5, 1992
-Sps Hu Chuan and Leoncia Lim Hu vs Sps Renato and Maria Aurora Unico, G.R. No. 146534, Sept. 18, 2009

In protesting the Local taxes, who have to pay first before filing protest.
The "no-payment-under-protest" applies when you are questioning the authority of local assessor.
(see NAPOCOR vs. Province of Quezon, G.R. No. 171586, Jan. 25, 2010)

Revenue Regulation No. 12-99, September 6, 1999. 3.1.2 Preliminary Assessment Notice (PAN). If after review and evaluation by the Assessment Division, or by the Commissioner or his duly authorized representative, as the case may be, it is determined that there exists sufficient basis to assess the taxpayer for any deficiency tax or taxes, the said Office shall issue to the taxpayer, at least by registered mail, a Preliminary Assessment Notice (PAN) for the proposed assessment, showing in detail, the facts and the law, rules and regulation, or jurisprudence on which the proposed assessment is based. If the taxpayer fails to respond within fifteen (15) days, from date of receipt of PAN, he shall be considered in default, in which case, a formal letter of demand and assessment notice shall be caused to be issued by the said Office, calling for payment for the taxpayer’s deficiency tax liability, inclusive of the applicable penalties.

MC No. 7 series of 2019

Guidelines on the establishment of One Person Corporation (OPC).

Attached Files

  2019MCNo07-OnePersonCorporation.pdf (Size: 661.02 KB / Downloads: 0)

RR 13-2018, March 15, 2018 implements the VAT Provision of the Train Law.

See Attached.

Attached Files

  RR No. 13-2018-VAT-Provision-TrainLaw.pdf (Size: 631.01 KB / Downloads: 0)

The BIR Commissioner can access confidential information shared between taxpayers and their lawyers/accountants (with certain exceptions).

References:
-Accountant Privilege under RA9298 (The Accountancy Act of 2004)
-Code of Professional Ethics for Accountants
-Lawyers Code of Professional Responsibility and the Revised Rules on Evidence

Attached Files

  RMC No 12-2018-BIR-Not-Covered-Confidentiality-Clause.pdf (Size: 169.78 KB / Downloads: 0)

RR 8-2018, dated January 25, 2018 but newpaper report only on February 23, 2018 implements the Income Tax Provision of the Train Law (R.A. 10963).

Attached Files

  BIR RR #8-2018 dtd 01-25-18 Implementing IT provisions of TRAIN Act.pdf (Size: 2.62 MB / Downloads: 0)

Tax Advisory in Relation to the Quarterly Filing of Percentage Tax

Attached Files

  Tax Advisory BIR Form shall be used for VAT-PercentageTax.pdf (Size: 81.26 KB / Downloads: 0)

Deductibility of certain expenses now allowed upon payment of withholding tax even at the time of assessment.

under RR 6-2018

Attached Files

  RR No. 6-2018-DeductibilityOfCertainExpenses-Restored.pdf (Size: 102.95 KB / Downloads: 0)

Informal Conference Restored under RR 7-2018

See Attached

Attached Files

  RR No. 7-2018-InformalConferenceRestored.pdf (Size: 135.43 KB / Downloads: 0)