ASIAN TRANSMISSION CORPORATION, PETITIONER , VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT . [G.R. No. 247397] COMMISSIONER OF INTERNAL REVENUE, PETITIONER , VS. ASIAN TRANSMISSION CORPORATION, RESPONDENT .
- G.R. Number: G.R. No. 242489
- Promulgated: 2023-11-08
- Ponente: SINGH, J.
Keywords
Rule 45 Rules of Court, National Internal Revenue Code (NIRC) of 1997 Section 249(C), National Internal Revenue Code (NIRC) of 1997 Section 248(3), National Internal Revenue Code (NIRC) of 1997 Section 249(B), National Internal Revenue Code (NIRC) of 1997 Section 250, Tax Reform for Acceleration and Inclusion (TRAIN) Law, Plain Meaning Rule / Verba Legis, Res Judicata, Taxation, Deficiency Withholding Tax on Compensation, Compromise Penalties, Tax Assessment, Tax Liability, Petitions for Review on Certiorari, Questions of Fact, Questions of Law, Effective Tax Rate, Withholding Agent, Deficiency Interest, Delinquency Interest