LIGHT RAIL TRANSIT AUTHORITY, PETITIONER, VS. BUREAU OF INTERNAL REVENUE, REPRESENTED BY THE COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS.
- G.R. Number: G.R. No. 231238
- Promulgated: 2022-06-20
- Ponente: LEONEN, SAJ.
Keywords
Article 228 Tax Code, Section 7(a) Republic Act No. 1125, Republic Act No. 9282, Revenue Regulations No. 12-99 Section 3.1.5, Sections 203 and 222 of Tax Code, Principle on Inaction by the Commissioner of Internal Revenue on appeals of denials of protest, Tax Assessment Protest, Jurisdiction of Court of Tax Appeals, Prescription of Tax Assessment, Judicial Review of Tax Cases, Petition for Review, Formal Assessment Notice, Protest, Final Decision on Disputed Assessment, Warrant of Distraint and/or Levy, Period of Prescription, Waiver of Defense of Prescription, Exclusive Appellate Jurisdiction, Petition for Review on Certiorari granted, Case remanded