COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. FORT 1 GLOBAL CITY CENTER, INC., RESPONDENT.
- G.R. Number: G.R. No. 263811
- Promulgated: 2024-11-26
- Ponente: LOPEZ, M., J.
Keywords
Section 228 of the 1997 National Internal Revenue Code, Revenue Regulation No. 12-99, Revenue Regulation No. 12-85 Section 2, Revenue Regulation No. 12-85 Section 11, Revenue Regulation No. 07-12 Section 10, Republic Act No. 1125 Section 2, Republic Act No. 9503, Revised Rules of the Court of Tax Appeals Section 3 Rule 2, Due Process in Tax Assessments, Strict Compliance with Tax Laws, Taxpayer's Right to Due Process, Tax Assessment, Tax Deficiency, Taxation, Administrative Law, Deficiency Tax Assessments, Preliminary Assessment Notice (PAN), Final Assessment Notice (FAN), Final Decision on Disputed Assessment (FDDA), Letter of Authority (LOA)