COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. SPOUSES REMIGIO P. MAGAAN AND LETICIA L. MAGAAN, RESPONDENTS.
- G.R. Number: G.R. No. 232663
- Promulgated: 2021-05-03
Keywords
Section 203 NIRC, Section 222 NIRC, Section 228 NIRC, Section 248(B) NIRC, Section 249(B) NIRC, Section 249(C) NIRC, Section 26 NIRC, Article 1768 Civil Code, Rule 45 Rules of Court, Rule 132 Section 34 Rules of Court, piercing the corporate veil, presumption of correctness of assessment, taxation, deficiency income tax, deficiency percentage tax, tax assessments, tax fraud, tax evasion, income taxation of partnerships, due process