COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. ESTATE OF MR. CHARLES MARVIN ROMIG, REPRESENTED BY ITS SOLE HEIR MRS. MARICEL NARCISO ROMIG, RESPONDENT.
- G.R. Number: G.R. No. 262092
- Promulgated: 2024-10-09
- Ponente: HERNANDO, J.
Keywords
Republic Act No. 6426 Section 6, Presidential Decree Nos. 1034, Presidential Decree Nos. 1035, National Internal Revenue Code of 1997 Sections 204, National Internal Revenue Code of 1997 Sections 229, National Internal Revenue Code of 1997 Sections 86(A), National Internal Revenue Code of 1997 Sections 87, Republic Act No. 1125 Section 2, Republic Act No. 9503, National Internal Revenue Code of 1997 Sections 84, National Internal Revenue Code of 1997 Sections 85, National Internal Revenue Code of 1997 Sections 291, Doctrine of Exhaustion of Administrative Remedies, Statutory Construction principle of special law prevailing over general law, Estate Tax, Tax Exemption, Foreign Currency Deposits, Tax Refund, Petition for Review on Certiorari, Affidavit of Self-Adjudication