UNIVERSAL WEAVERS CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 233990
- Promulgated: 2021-05-12
Keywords
Rule 45 Rules of Court, Rule 16 Revised Rules of the Court of Tax Appeals, Section 203 National Internal Revenue Code, Section 222(b) National Internal Revenue Code, Rule 9 Rules of Court, Doctrine of Estoppel, In Pari Delicto, Clean Hands Doctrine, Lifeblood Doctrine, Tax Assessment, Prescriptive Period for Tax Assessment, Waiver of the Statute of Limitations, Deficiency Taxes, Petition for Review on Certiorari, Letter of Authority, Preliminary Assessment Notice (PAN), Formal Letter of Demand, Assessment Notices, Motion for Reconsideration, Prescription