Trying Tax Assessment Cases before the Court of Tax Appeals

Taxation is a highly technical field of law. Technical because not only are there laws governing taxes, i.e., when it is imposed, how much, and when it is due, but also because the recognition of tax liabilities and the corresponding deductions (if allowed) are also governed by a set of rules, which is why documentation and substantiation is a common issue between the taxpayer and the BIR. This technical aspect necessitated the creation of the Court of Tax Appeal – a court with a special set of procedure that accommodates the intricacies of tax cases.

At the end of this course, you should be able to:

• Analyze the amendments made to the Rule of Procedure of the CTA En Banc Resolution No. 9-2020,
• Determine the duties of an Independent Certified Public Accountant (ICPA), and
• Identify the cases covered and not covered by Mediation.