Supreme Court Senior Associate Justice Antonio Carpio on Thursday called on the Senate to repudiate President Rodrigo Duterte’s declaration that he and China have agreed to allow Chinese fishermen to fish in the country’s exclusive economic zone, particularly in the West Philippine Sea.Since the President’s declaration effectively bound the country to his commitment, Carpio asked the Senate to immediately approve a resolution either repudiating the agreement outright or indicating that it needed concurrence from the Upper Chamber, a treaty-ratifying body under the 1987 Constitution.Earlier, the President said he might use his fourth State of the Nation Address on July 22 to “educate” his critics on his verbal fishing deal with Chinese President Xi Jinping.But Carpio advised the President not to tackle in his SONA the matter of the fishing deal with China because it will make the verbal agreement binding to the Philippine government.Duterte has been criticized for setting aside the Arbitral Award invalidating China’s massive claims in the South China Sea in pursuit of warmer relations with China.
For audits of multiple years, separate LOAs need to be issued.During audits, the BIR effectively uses a fraction of the government’s resources against a single taxpayer. This lack of adherence to due process effectively voided the assessments.Meanwhile, the taxpayer still has to carry on his or her business operations while the audit is taking place. The ruling was later reiterated by BIR Revenue Memorandum Circular No. To avoid being taken advantage of by corrupt revenue officers, taxpayers need to learn the process of a BIR audit or investigation, and what validates or invalidates such audit. Prior to that, the taxpayer can be issued a letter notice to notify the taxpayer of any discrepancy in the reports.If the BIR is not convinced by the taxpayer’s argument, it will proceed with the issuance of a Preliminary Assessment Notice (PAN).The taxpayer will have 15 days to respond to the PAN, and only after the said period prescribes can the BIR issue the Formal Letter of Demand (FLD) and the Final Assessment Notice (FAN). 8745), the foregoing documents were received by persons not authorized by the taxpayer.