G.R. No. 78953 – 276 Phil. 914 – 199 SCRA 825 – Taxation Law – NIRC Remedies – 50% Penalty for Fraudulent Returns In 1977, Victoria Javier received a $1 Million remittance in her bank account from her sister abroad, Dolores Ventosa. Melchor Javier, Jr., the husband of Victoria immediately […]
NIRC remedies
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G.R. No. 166387 – 596 Phil. 229 – 576 SCRA 212 – Taxation Law – NIRC Remedies – Assessment – Assessment Notice – Content of Formal Assessment Notice In 1997, Enron Subic Power Corporation received a pre-assessment notice from the Bureau of Internal Revenue (BIR). Enron allegedly had a tax deficiency of […]