PSALM

Sale by PSALM of the Power Plants of NPC Not Subject to Value-Added Tax

The sale of the power plants is not "in the course of trade or business" as contemplated under Section 105 of the NIRC, and thus, not subject to VAT...

PSALM

Sale by PSALM of the Power Plants of NPC Not Subject to Value-Added Tax

Letter Notice Not a Valid Substitute for Letter of Authority in Tax Audit

Business Enterprise Transfer Rule

Applicability of Irrevocability Rule Under Section 76 of the Tax Code to Refund or Tax Credit Option

Capacity to Sue of Dissolved Corporation

Phantom Dreams

The Promise of Forever | On Receipts and Invoices

Delivery of Stock Certificate and Rescission of Sale | Finvest Securities v. Trans-Phil Marine

Income Tax Treatment of Educational Institutions

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