COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. YUMEX PHILIPPINES CORPORATION, RESPONDENT.
- G.R. Number: G.R. No. 222476
- Promulgated: 2021-05-05
Keywords
Section 228 National Internal Revenue Code, Revenue Regulations No. 12-99, Revenue Regulations No. 2-2001 Section 4(g), Republic Act No. 7916, Republic Act No. 7227, Section 29 National Internal Revenue Code, Doctrine of Strict Compliance with Due Process in Tax Assessments, Generalia specialibus non derogant, Tax Assessment, Improperly Accumulated Earnings Tax (IAET), Due Process, Preliminary Assessment Notice (PAN), Formal Letter of Demand (FLD), Final Assessment Notice (FAN), Preponderance of Evidence, Registered Mail, Constructive Service, Ecozone Export Enterprise, Income Tax Holiday (ITH), Petition Denied