REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE BUREAU OF INTERNAL REVENUE, PETITIONER, VS. FIRST GAS POWER CORPORATION, RESPONDENT.
- G.R. Number: G.R. No. 214933
- Promulgated: 2022-02-15
- Ponente: LOPEZ, J.
Keywords
Section 203 National Internal Revenue Code, Section 222(b) National Internal Revenue Code, Rule 14 A.M. No. 05-11-07-CTA, Section 1 Rule 9 Rules of Court, Doctrine of Estoppel (limited application in tax cases), Strict Construction of Waivers of Statute of Limitations, Tax Assessment, Prescription of Tax Assessment, Waiver of Statute of Limitations, Deficiency Income Tax, Validity of Assessment Notices, Final Assessment Notice (FAN), Formal Letters of Demand, Preliminary Assessment Notices (PAN), Waiver of the Defense of Prescription, Statute of Limitations, Prescriptive Period, Taxable Years, Deficiency Taxes, Penalties