LA FLOR DELA ISABELA, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 202105
- Promulgated: 2021-04-28
Keywords
Article 1191 Civil Code, RA 9262 Section 5, Rule 45 Rules of Court, Batas Pambansa Blg. 68 Section 25, National Internal Revenue Code Sections 203, 204, 222, 228, Revenue Memorandum Order No. 20-90, Revenue Delegation Authority Order No. 05-01, Revenue Regulations No. 12-99, RA 9480 Sections 6, 8(f), Department of Finance Department Order No. 29-07 Sections 6, 7, Republic Act No. 9282 Section 7(a)(2), Doctrine of Strict Construction of Waivers, Tax Amnesty, Taxation, Tax Assessment, Waiver of Statute of Limitations, Tax Amnesty Program, Warrant of Distraint and/or Levy, Deficiency Taxes, National Internal Revenue Code