COMMISSIONER OF INTERNAL REVENUE, PETITIONER , VS. TOLEDO POWER COMPANY, RESPONDENT .
- G.R. Number: G.R. No. 259309
- Promulgated: 2023-02-13
- Ponente: LAZARO-JAVIER, J.
Keywords
National Internal Revenue Code Sections 204(C), 229, 248(b), Civil Code Articles 19, 1305, 1318, 1356, 1431, Doctrine of Estoppel, Estoppel in Pais, Estoppel by Silence, Cross-Border Doctrine of the VAT System, Tax Refund, Value-Added Tax (VAT) Deficiency, Informal Tax Settlement, Tax Assessment, Petition for Review on Certiorari, Preliminary Assessment Notice (PAN), Final Letter of Demand/Final Assessment Notice (FLD/FAN), Zero-Rated Sales, Solutio Indebiti, Preponderance of Evidence, Waivers of the Statute of Limitations, Petition Granted, Decision Reversed, Claim for Refund Denied