PEOPLE OF THE PHILIPPINES, PETITIONER, VS. CORAZON C. GERNALE, RESPONDENT.
- G.R. Number: G.R. No. 256868
- Promulgated: 2023-10-04
- Ponente: KHO, JR., J.
Keywords
Rule 45 Rules of Court, Section 255 National Internal Revenue Code (NIRC) of 1997, Section 253(d) National Internal Revenue Code (NIRC) of 1997, Rule 14, Section 1 Revised Rules of the CTA, Section 6 NIRC, Separate Corporate Personality, Civil Liability Arising from Different Source of Obligation, Taxpayer's obligation to pay tax is created by law, Tax Evasion, Tax Assessment, Corporate Officer's Liability, Petition for Review on Certiorari, Preliminary Assessment Notice (PAN), Final Assessment Notice (FAN), Letter of Authority (LOA), Letter Notice (LN), Due Process, Guilt Beyond Reasonable Doubt, Solidary Liability, Petition denied