FRITZ BRYN ANTHONY M. DELOS SANTOS, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 222548
- Promulgated: 2022-06-22
- Ponente: LEONEN, SAJ.
Keywords
Revenue Memorandum Circular No. 65-2012, Value-Added Tax (VAT), Association Dues, Condominium Corporations, Income Tax, Withholding Tax, Substantive Due Process, Judicial Review, Moot and Academic, Tax Reform for Acceleration and Inclusion (TRAIN) Law