The Philippine Court of Tax Appeals issued a decision on Jan. 19, 2026 (Case No. 10607) clarifying the validity of assessments for alleged tax deficiencies. The ruling covers a range of taxes—including income tax, VAT, expanded withholding tax, and others—and finds that due process was not violated because the Final Decision on the Disputed Assessment (FDDA) stated the relevant facts. The decision provides guidance on how assessments are evaluated for due process compliance.
The decision covers assessments related to income tax, VAT, expanded withholding tax, withholding tax on compensation, final withholding tax, documentary stamp tax, improperly accumulated earnings tax, and compromise penalties.
The decision was issued on Jan. 19, 2026.
The court found that due process was not violated because the FDDA stated the relevant facts and circumstances.
The decision is in CTA Case No. 10607.
The FDDA is the Final Decision on the Disputed Assessment that the court used to determine whether due process was observed.
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Manila Times · 17 minutes ago
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