The Court of Tax Appeals (CTA) has already set the presentation of evidence on the petition of Dionisia Pacquiao, mother of boxing champion Manny Pacquiao questioning the tax assessment by the Bureau of Internal Revenue (BIR) Region 18.
Its second division gave both Pacquiao and the BIR 30 days to submit Joint Stipulation of Facts and Issues (JSFI).
Under the JSFI, the parties submit evidence and simplify issues. Its purpose is to abbreviate the proceedings.
READ: Dionisia Pacquiao to BIR: Why tax me? I got no job | Dionisia Pacquiao snarls at BIR over son’s tax issue
Initial presentation of evidence is set on Nov. 9, 2015.
The Pacquiao matriarch went to the Tax Court upon learning of the BIR investigation against her.
Investigation on her possible tax liability started in 2013 at the height of the P2.2-billion tax case against her son.
Her son and his wife Jinkee also filed a petition for review with the Tax Court on July 2013
Under the National Internal Revenue Code (NIRC), if an administrative protest on the tax assessment is denied or not acted upon, it may be raised before the CTA.
Last month, Atty. Faith M. Farochilen, OIC-Chief, Litigation Division of the BIR already forwarded before the Tax Court tax records of Pacquiao consisting of 218 pages. CDG