MCDONALD'S PHILIPPINES REALTY CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 247737
- Promulgated: 2023-08-08
- Ponente: INTING, J.
Keywords
Rule 45 Rules of Court, National Internal Revenue Code of 1997, Section 105 NIRC, Section 108(A) NIRC, Section 114(A) NIRC, Section 248(B) NIRC, Section 249(B) NIRC, Section 249(C) NIRC, Republic Act No. 10963 (TRAIN Law), Section 222(a) NIRC, Section 332(a) NIRC of 1939, Presidential Decree No. 69, Aznar v. Court of Tax Appeals Doctrine (False Returns vs. Fraudulent Returns), Doctrine of Liberal Interpretation of Prescriptive Periods in Taxation, Tax Assessment, Value-Added Tax (VAT), Petition for Review on Certiorari, Deficiency Value-Added Tax, Surcharge, Deficiency Interest