Jacqueline Ann A. Tan, a Senior Associate from the Firm’s Tax Department recently published an article in Ateneo Law Journal. The said journal invited Ms. Tan to author an article for its special volume on “Taxation Law and Policy”.
Ms. Tan’s Article entitled “The Power to Tax is not the Power to Destroy” [65 Ateneo L.J. (2021)] discusses the administrative due processes rights of a taxpayer, especially in light of the challenges brought about by the CoVID-19 Pandemic.
Ms. Tan is well-regarded for her specialized tax litigation practice. She regularly appears before the trial courts, the Bureau of Internal Revenue and the Court of Tax Appeals. She handles various cases pertaining to assessment, refund, local taxation, estate tax, tax amnesty applications and violations of the tax laws. This is the second time that she contributed an article covering Taxation Law for the Ateneo Law Journal.