COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. SCRIPT2010, INC., RESPONDENT.
- G.R. Number: G.R. No. 266641
- Promulgated: 2025-02-17
- Ponente: CAGUIOA, J.
Keywords
Section 248(A)(3) NIRC of 1997, Section 249(B) NIRC of 1997, Section 249(C) NIRC of 1997, RA 10963 (TRAIN Law), RR No. 21-2018, Rule 38 Rules of Court, Section 3, Rule 14 Rules of the CTA, Doctrine of Immutability of Judgments, Negligence of Counsel Binds the Client, Tax Assessment, Tax Deficiency, Procedural Due Process, Finality of Judgment, Petition for Review on Certiorari, Letter of Authority (LOA), Preliminary Assessment Notice (PAN), Formal Letter of Demand (FLD-FAN), Motion for Partial Reconsideration, Motion for Extension of Time to File Petition for Review, Petition for Relief from Judgment