COMMISSIONER OF INTERNAL REVENUE, PETITIONER , VS. MANILA MEDICAL SERVICES, INC. (MANILA DOCTORS HOSPITAL), RESPONDENT .
- G.R. Number: G.R. No. 255473
- Promulgated: 2023-02-13
- Ponente: SINGH, J.
Keywords
Section 228 NIRC, Section 13 NIRC, Section 7(a)(l) Republic Act No. 1125, Section 3.1.6 Revenue Regulations No. 12-99, Rule 45 Rules of Court, Due Process in Taxation, Jurisdiction of the Court of Tax Appeals, Tax Assessment, Tax Deficiency, Internal Revenue Taxes, Validity of Tax Assessment, Jurisdiction over Tax Cases, Petition for Review on Certiorari, Final Assessment Notice (FAN), Warrant of Distraint or Levy (WDL), Preliminary Assessment Notice (PAN), Final Decision on Disputed Assessment (FDDA), Letter of Authority (LOA), Question of Law, Question of Fact