Sadsad Tamesis Legal and Accountancy Firm

April 2026

Is a VAT assessment void if the taxpayer files a late reply to the PAN? PHOTO: StrreetOnCamara

Is a VAT assessment void if the taxpayer files a late reply to the PAN? | G.R. No. 272354

In this case, a company challenged a deficiency VAT assessment, arguing that the BIR failed to consider its explanations and supporting documents, allegedly violating Section 228 of the NIRC and due process standards under jurisprudence. The Supreme Court examined whether missing the 15-day reglementary period to reply to the PAN invalidates the assessment and whether due process was still observed during the administrative and judicial stages.

Is a VAT assessment void if the taxpayer files a late reply to the PAN? | G.R. No. 272354 Read More »

The Death of OTP: Why Your Bank Account is Expected to be a Vault in 2026. PHOTO: KTStock/GETTY IMAGES

The Death of OTP: Why Your Bank Account is Expected to be a Vault in 2026

For over a decade, the One-Time Password (OTP) has been the gatekeeper of Filipino digital life. Users were conditioned to believe that as long as that six-digit code stayed on their phone, their savings were untouchable. But that comfort was built on a shaky telecommunications foundation that hackers eventually figured out how to break. The era of the SMS OTP is ending because the very tech that introduced us to digital banking is now its biggest weakness.

The Death of OTP: Why Your Bank Account is Expected to be a Vault in 2026 Read More »

Does financial recklessness and abandonment constitute psychological incapacity? PHOTO: Ionut Dabija/CANVA

Does financial recklessness and abandonment constitute psychological incapacity? | G.R. No. 258705 [Formerly UDK No. 17095]

As recognized under Article 1 of the Family Code, in every marriage lies the vinculum juris – the juridical bond that unites the spouses in a legally and morally binding union governed by law.

Does financial recklessness and abandonment constitute psychological incapacity? | G.R. No. 258705 [Formerly UDK No. 17095] Read More »

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