SyCipLaw contributed the Philippine chapter to the latest edition of Lexology Panoramic: Tax Controversy. The chapter was co-authored by Senior Partner and Head of the Tax Department Carina C. Laforteza, Partner Ronald Mark C. Lleno, Senior Associate Roman George P. Castillo, and Associate Jamsankin Persian D. Orteza.
The chapter provides an overview of the Philippines’ legal and regulatory landscape governing tax administration and controversies. It covers topics such as compliance and enforcement, cooperation between tax and other authorities, penalties and the scope of its application, taxpayer rights, and case management processes.
The authors also discuss recent developments and emerging trends in the enforcement and resolution of tax controversies, including the Bureau of Internal Revenue’s adoption of the Single-Instance Audit Framework as part of its broader digitalization efforts.
Read the full chapter here or email info@syciplaw.com for an on-demand copy.