Why there was an arrears in the case

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Making an objective assessment in an individual case may be difficult. It is therefore not surprising that taxpayers appeal against the decisions of tax authorities and cases end up in courts of various instances, sometimes lasting for years. One of such cases involved the Ombudsman Ombudsman who filed a complaint to the Court against the actions of the Director of the Tax Administration Chamber in refusing to write off tax arrears.

A citizen who incurred a tax liability as a result of the conclusion of bankruptcy proceedings contacted the Ombudsman philippines photo editor of the Commissioner for Human Rights.  According to the provisions in force in , canceled liabilities under bankruptcy proceedings had to be recognized as taxable income, which is  in question. Currently, this provision no longer applies.



After this event, the taxpayer submitted an application for the cancellation of the resulting tax arrears, received a negative decision and spent many years pursuing his rights before courts of various instances. In his helplessness, he finally went to the Commissioner for Human Rights, who filed a complaint with the Provincial Administrative Court in this matter. In the judgment  no. No. III SA Wa of April , , the Provincial Administrative Court in Warsaw overturned the contested decision, the judgment is not yet final.