SyCipLaw’s Tax Department has prepared Tax Issues and Practical Solutions (T.I.P.S.) for January.
The SyCipLaw T.I.P.S. for January 2026 covers the following tax issues:
- May the Court of Tax Appeals suspend tax collection proceedings when the summary remedy of distraint and/or levy was commenced even before the assessment became final and executory?
- May the Court of Tax Appeals dispense with the bond requirement when suspending tax collection?
- May a compromise payment made during a failed mediation for an ongoing tax assessment case be refunded?
- Is a taxpayer’s right to due process violated by the failure to conduct the required minimum number of surveillance days under Oplan Kandado?
This bulletin was prepared by Catherina M. Fernandez, special counsel and a member of SyCipLaw’s Tax Department, with the assistance of Associates Janelle A. Sy and Gilbert Charles K. Tiong.
Please read the full text here or via this link.






