COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. ARTURO E. VILLANUEVA, JR., RESPONDENT.
- G.R. Number: G.R. No. 249540
- Promulgated: 2024-02-28
- Ponente: CAGUIOA, J.
Keywords
Section 228 1997 NIRC, Revenue Regulation No. 12-99, Section 203 1997 National Internal Revenue Code (NIRC), Section 222(a) 1997 National Internal Revenue Code (NIRC), Section 248(B) 1997 NIRC, Rule 45 Rules of Court, Section 3(v) Rule 131 Rules of Court, Due Process in Tax Assessment, Presumption of Receipt of Mail, Noscitur a Sociis, Statute of Limitations on Tax Assessment Benefits Taxpayer, Strict Construction of Exceptions to Prescription, Abandonment of Aznar Doctrine, Taxation, Deficiency Tax Assessment, Prescriptive Period for Tax Assessment, Income Tax, Value-Added Tax (VAT), False Return, Fraudulent Return