REPUBLIC OF THE PHILIPPINES, PETITIONER , VS. ROBIEGIE CORPORATION, RESPONDENT .
- G.R. Number: G.R. No. 260261
- Promulgated: 2022-10-03
- Ponente: GAERLAN, J.
Keywords
NIRC Sections 6(A), NIRC Section 13, NIRC Section 17, RMO No. 43-90, RMO No. 8-2006, Doctrine of Strict Construction of LOAs, Medicard Philippines, Inc. v. Commissioner of Internal Revenue, Himlayang Filipino Plans, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. McDonald's Philippines Realty Corp., Commissioner of Internal Revenue v. Sony Philippines, Inc., Tax Assessment, Letter of Authority (LOA), Deficiency Taxes, Revenue Officer, Reassignment, Null and Void Assessment, Due Process, Petition Denied, Assessment Nullified, revenue