According to the Court of Tax Appeals Third Division, the Light Rail Transit did not protest the formal assessment notice, rendering the assessment final and unappealable

While the freedom to contract is guaranteed, it is thus important to know the extent and limitations of the terms and conditions we put in when entering into a contract

However, it is not uncommon for data subjects to be overwhelmed by numerous lengthy forms and privacy notices when accessing certain websites or mobile applications […]

In ruling that the parties were not liable for Donor’s Tax, the BIR pointed out that in mergers, there is no intention to donate […]