Podcasts · Supreme Court Ph Podcast
EPISODE 115: Time Limits of Tax Assessments
· 32 min
Episode EPISODE 115: Time Limits of Tax Assessments
In tax cases, under what circumstances does the extended 10-year assessment period apply as opposed to the basic three-year assessment period under the Tax Code?
Listen to the #SupremeCourtPH Podcast with guest Atty. Maria Gracia M. Pulido-Tan, a Member of the Taxation Law Department of the Philippine Judicial Academy. A CertifiedPublic Accountant, Atty. Pulido-Tan is the first woman Chairperson of the Philippine Commission on Audit (2011-2015). She also served as a Commissioner of the Presidential Commission on Good Government (2002-2003), and asUndersecretary of the Department of Finance (2003-2005).
Supreme Court Chief Communications Officer Atty. Mike Navallo and Atty. Pulido-Tan discuss tax assessment periods within the context of the case of McDonald’s PhilippinesRealty Corporation v. Commissioner of Internal Revenue, GR No. 247737. This decision was penned by Associate Justice Henri Jean Paul B. Inting and decided by the Supreme Court En Banc on August 8, 2023.
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