A trans­port com­pa­ny has suc­ceed­ed in its ap­peal against the Board of In­land Rev­enue (BIR) over its re­fusal to ac­cept a cor­po­ra­tion tax re­turn filed six years late.

De­liv­er­ing an oral judg­ment late last month, Chief Jus­tice Ron­nie Boodoos­ingh and Ap­pel­late Judges Pe­ter Ra­jku­mar and Joan Charles up­held the ap­peal by Ab­solute Trans­port Ltd against the BIR.

In 2018, the BIR wrote to the com­pa­ny warn­ing that it in­tend­ed to con­duct a best-judg­ment as­sess­ment of its tax li­a­bil­i­ty for 2012 be­cause it had failed to file a tax re­turn.