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The provision of the Tax Ordinance Act was dealt with, and in particular the concept of in a tax matter or other indicated matter falling within the competence of the tax authority. The Supreme Administrative Court adopted a resolution from which It follows that at each stage of the proceedings there should be a special power of attorney in the case files at the stage inspection proceedings, tax proceedings, appeals against decisions.

There is nothing stopping it from being the same special power of attorney, but it must be philippines photo editor submitted again and included in the case file. The resolution of the Supreme Administrative Court has resolved the discrepancies  longer have any doubts that they will have to send the power of attorney again at each stage, which is a kind of nuisance.



The opinions that appear after the judgment are issued go in two directions some agree with the judgment, while others believe that the legislator should clarify the provisions to make it clear that a special power of attorney covers both audit and tax proceedings. Share with others Up Previous article How to suspend a business - a step-by-step guide Next article Remote work - amendment to the Labor Code Clausedisclaimer.