COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. COURT OF TAX APPEALS SECOND DIVISION AND QL DEVELOPMENT, INC., RESPONDENTS.
- G.R. Number: G.R. No. 258947
- Promulgated: 2022-03-29
- Ponente: CAGUIOA, J.
Keywords
Rule 65 Rules of Court, Section 7(a)(1) Republic Act No. 1125 as amended by Republic Act No. 9282, Section 203 National Internal Revenue Code, Section 222 National Internal Revenue Code, Section 11 Republic Act No. 1125 as amended by Republic Act No. 9282, Section 218 National Internal Revenue Code, Taxes are the lifeblood of the nation, Statute of limitations on tax assessment and collection is a remedial measure, Taxation, Prescription of tax collection, Court of Tax Appeals jurisdiction, Certiorari, Prohibition, Temporary Restraining Order, Writ of Preliminary Injunction, Deficiency tax assessment, Prescription, Letter of Authority, Preliminary Assessment Notice, Formal Assessment Notice/Formal Letter of Demand