THE DEPARTMENT OF ENERGY, PETITIONER , VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT .
- G.R. Number: G.R. No. 260912
- Promulgated: 2022-08-17
- Ponente: SINGH, J.
Keywords
Presidential Decree No. 242, Republic Act No. 1125, National Internal Revenue Code (NIRC), Republic Act No. 9282, Administrative Code of 1987, Special Law Prevails Over General Law (Generalia specialibus non derogant), Stare Decisis, Exhaustion of Administrative Remedies, Doctrine of Primary Jurisdiction, Tax Assessment, Jurisdiction, Inter-agency Dispute, Excise Taxes, Deficiency Assessment, Warrants of Distraint and/or Levy and Garnishment, Formal Letter of Demand (FLD/FAN), Preliminary Assessment Notice (PAN), Intra-governmental Dispute, Exclusive Appellate Jurisdiction, Certiorari