COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. STANDARD INSURANCE CO., INC., RESPONDENT.
- G.R. Number: G.R. No. 219340
- Promulgated: 2021-04-28
Keywords
Sections 108 and 184 of the National Internal Revenue Code (NIRC), Section 218 of the NIRC, Section 11 of Republic Act No. 1125, Rule 45 Rules of Court, Rule 63 Rules of Court, Commonwealth Act No. 55 (CA 55), Section 4, Rule 45 of the Rules of Court, Taxes are the lifeblood of the government, Doctrine of forum shopping, Ripeness for judicial determination, Taxation, Internal Revenue, Non-life insurance policies, Declaratory Relief, Tax Assessment, Injunction against tax collection, Petition for Review on Certiorari, Motion for Reconsideration, Preliminary Assessment Notice (PAN), Final Decision on Disputed Assessment (FDDA)