COA v. BIR

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Data and Resources

Additional Info

Field Value
Sector Mining
Country Philippines
Year 1999
RGI Edition Year 2017
Topic Tax policy and revenue collection
Document Type Case
RGI Sub-component Taxation
RGI Questions 1.2.6c: Is the national tax authority required to periodically be audited by an external body?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law
Publisher Philippine Supreme Court
Author
Source or API link http://www.chanrobles.com/scresolutions/resolutions/1999/january/119934.php
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute