BUREAU OF INTERNAL REVENUE, PETITIONER, VS. SAMUEL B. CAGANG, RESPONDENT .
- G.R. Number: G.R. No. 230104
- Promulgated: 2022-03-16
- Ponente: HERNANDO, J.
Keywords
Section 255 National Internal Revenue Code, Republic Act No. 9480, Section 253(d) National Internal Revenue Code, Section 8(a) Republic Act No. 9480, Section 57 National Internal Revenue Code, Section 79 National Internal Revenue Code, Section 235 National Internal Revenue Code, Tax Amnesty Doctrine, Strict Construction of Tax Exemptions, Tax Evasion, Tax Amnesty, Criminal Tax Liability, Probable Cause, Withholding Tax Liabilities, Preliminary Assessment Notice (PAN), Formal Letter of Demand (FLD), Final Assessment Notice (FAN), Final Decision on Disputed Assessment (FDDA), Certiorari, Demurrer to Evidence