COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. MCDONALD'S PHILIPPINES REALTY CORP., RESPONDENT.
- G.R. Number: G.R. No. 242670
- Promulgated: 2021-05-10
Keywords
Rule 45 Rules of Court, National Internal Revenue Code of 1997 Sections 6, 10(c), 13, 291, Revenue Memorandum Order No. 43-90 Section D(5), Taxpayer's right to due process in tax audit or investigation, Taxation, Tax Assessment, Letter of Authority (LOA), Deficiency Value-Added Tax (VAT), Petition for Review on Certiorari, Tax Audit, Due Process, Jurisdictional Requirement, Formal Letter of Demand (FLD), Final Decision on Disputed Assessment (FDDA), Petition denied for lack of merit, Assessment declared void, revenue, officer, authorized, issued