Category: Taxation Law
6 Posts
Philippine Supreme Court Decisions (Case Digests), Taxation Law, Uncategorized
[CASE BRIEF NO. 2019-0016] Commissioner of Internal Revenue vs. La Flor Dela Isabela, Inc.
Philippine Supreme Court Decisions (Case Digests), Remedial Law, Taxation Law
[CASE BRIEF 2008-138] Cagayan Valley Drug Corporation vs. Commissioner of Internal Revenue (G.R. No. 151413 February 13, 2008)
Philippine Supreme Court Decisions (Case Digests), Taxation Law
In arguing that the assessment became final and executory by the sole reason that petitioner failed to appeal the inaction of the Commissioner within 30 days after the 180-day reglementary period, respondent, in effect, limited the remedy of a taxpayer, under Section 228 of the NIRC to just one, that is – to appeal the inaction of the Commissioner on its protested assessment after the lapse of the 180-day period. This is not correct.
Philippine Supreme Court Decisions (Case Digests), Taxation Law
[CASE BRIEF 2012-259] LASCONA LAND CO., INC., vs COMMISSIONER OF INTERNAL REVENUE
Philippine Supreme Court Decisions (Case Digests), Taxation Law
Stare Decisis 