COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. COMMISSION ON ELECTIONS, REPRESENTED BY ATTY. MARIA NORINA S. TANGARO- CASINGAL, ACTING DIRECTOR OF THE LAW DEPARTMENT, RESPONDENT. [G.R. No. 247508] COMMISSION ON ELECTIONS, REPRESENTED BY ATTY. MARIA NORINA S. TANGARO-CASINGAL, DIRECTOR IV OF THE…
- G.R. Number: G.R. No. 244155
- Promulgated: 2021-05-11
Keywords
Rule 45 Rules of Court, Section 12 Republic Act No. 8436 as amended by Republic Act No. 9369, Section 247(b) 1997 National Internal Revenue Code as amended, Republic Act No. 1125 Section 2 as amended by Republic Act No. 9282 and Republic Act No. 9503, Rule 2 Section 3 Revised Rules of the Court of Tax Appeals, Presidential Decree No. 242 Section 1, Executive Order No. 292 Chapter 14 Book IV Section 66, National Internal Revenue Code Section 4, Republic Act No. 9282 Section 7, Revenue Regulations No. 2-98 Section 2.57.5, National Internal Revenue Code Section 57(B), Revenue Regulations No. 2-98 Sections 2.57.2(N) and 2.57.3, National Internal Revenue Code Section 251, National Internal Revenue Code Section 249, Rule 15 Section 7 Revised Rules of the Court of Tax Appeals, Rule 52 Section 2 Revised Rules of Court, Exemption from Taxation is Never Presumed, Withholding Tax System, Finality of Judgment, Doctrine of Exhaustion of Administrative Remedies