To tax or not to tax: A doctrinal analysis of the taxability of Foreign Currency Deposits in the estate of a depositor

• المؤلفون الرئيسيون: De Chavez, Celina Bianca L., Yñiguez, Lisa Carolina D.
• التنسيق: text
• اللغة: English
• منشور في: Animo Repository 2022
• الموضوعات: Banks and banking—Taxation; Foreign exchange; Bank deposits; Tax Law
• الوصول للمادة أونلاين: https://animorepository.dlsu.edu.ph/etdm_law/26; https://animorepository.dlsu.edu.ph/cgi/viewcontent.cgi?article=1037&context=etdm_law
• المؤسسة: De La Salle University

The case of Commissioner of Internal Revenue (CIR) v. Estate of Romig,1 promulgated by the Court of Tax Appeals (CTA) En Banc last July 19, 2022, applied Republic Act No. 6426 or the Foreign Currency Deposit Act of 1972 (the 1972 FCDA), as amended in 1977 by Presidential Decree 12462 (R.A. 6426 (as...