HIMLAYANG PILIPINO PLANS, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 241848
- Promulgated: 2021-05-14
Keywords
Rule 45 Rules of Court, National Internal Revenue Code Sections 13, void assessment, lack of authority of revenue officer, tax assessment, deficiency income tax, deficiency value-added tax, deficiency expanded withholding tax, deficiency documentary stamp tax, Petition for Review on Certiorari, Formal Letter of Demand (FLD), Final Assessment Notices (FAN), Letter of Authority (LOA), Preliminary Assessment Notice (PAN), administrative protest, jurisdiction, Appellate Jurisdiction, void ab initio, Petition granted, Decision set aside