PEOPLE OF THE PHILIPPINES, PETITIONER, VS. E & D PARTS SUPPLY, INC. AND MARGARET L. UY, RESPONDENTS.
- G.R. Number: G.R. No. 259284
- Promulgated: 2024-01-24
- Ponente: LOPEZ, M., J.
Keywords
Section 255 Tax Code, Section 253(d) Tax Code, Section 256 Tax Code, Sections 6, 10, and 13 Tax Code, Section 4 Republic Act No. 8249, separate corporate personality, civil liability ex delicto, taxation is created by law, tax evasion, corporate criminal liability, deficiency tax assessment, validity of tax assessment, Letter of Authority (LOA), certiorari, acquittal, demurrer to evidence, preponderance of evidence, willfulness, due process in taxation, void assessment