COMMISSIONER OF INTERNAL REVENUE, PETITIONER , VS. SOUTH ENTERTAINMENT GALLERY, INC., RESPONDENT .
- G.R. Number: G.R. No. 223767
- Promulgated: 2023-04-24
- Ponente: GESMUNDO, C.J.
Keywords
Rule 45 Revised Rules of Court, Section 228 NIRC, Section 248(A)(3) NIRC, Section 249(B) NIRC, Section 249(C) NIRC, Presidential Decree No. 1869, Republic Act No. 9337, Section 11 RA 1125, Section 3(a) Rule 8 Revised Rules of the Court of Tax Appeals, Revenue Regulations No. 12-99, Revenue Regulations No. 18-2013, Due Process in Taxation, Void Assessment Bears No Fruit, Taxation, Deficiency Tax Assessment, Tax Exemptions, Tax Assessments, Service of Notices, Petition for Review on Certiorari, Substituted Service