Section

Confidentiality of business records

By Inquirer - 6 months ago
Self-employed professionals, e.g., lawyers, doctors, dentists and accountants, have the right to keep private and confidential the records of their business transactions. That, in a nutshell, was the ruling of the Supreme Court on some provisions of Revenue Regulation No. 4-2014 of the Bureau of Internal Revenue (BIR) whose validity was questioned by several professional

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