ASIAN TRANSMISSION CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 230861
- Promulgated: 2022-02-14
- Ponente: INTING, J.
Keywords
National Internal Revenue Code Section 203, Presidential Decree No. 1158, in pari delicto, unclean hands doctrine, doctrine of estoppel, tax assessment, tax deficiency, waiver of the defense of prescription, withholding tax on compensation, expanded withholding tax, final withholding tax, statute of limitations, motion for reconsideration, petition for review on certiorari, formal letter of demand, administrative protest, judicial protest, assessment period, due process, notarization