COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. STRADCOM CORPORATION, RESPONDENT.
- G.R. Number: G.R. No. 255520
- Promulgated: 2025-04-21
- Ponente: CAGUIOA, J.
Keywords
Rule 45 Rules of Court, Section 205 National Internal Revenue Code of 1997, Section 207 National Internal Revenue Code of 1997, Section 228 National Internal Revenue Code of 1997, Section 232 National Internal Revenue Code of 1997, Revenue Regulations No. 12-99, Revenue Memorandum Order No. 39-07, Revenue Regulations No. 4-2019, Doctrine of Self-Assessment, Lifeblood Doctrine, Taxation, Tax Refund, Due Process in Taxation, Tax Collection, Petition for Review on Certiorari, Warrant of Distraint and/or Levy, Warrant of Garnishment, Preliminary Assessment Notice (PAN), Final Assessment Notice (FAN), Letter of Authority (LOA)