G.R. No. 230861 - Asian Transmission Corp. vs. Commissioner of Internal Revenue

Asian Transmission Corp. vs. Commissioner of Internal Revenue

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Title Supreme Court: Asian Transmission Corp. vs. Commissioner of Internal Revenue

Case: G.R. No. 230861

Decision Date: Sep 19, 2018

ATC executed defective waivers extending tax assessment period, benefiting from delays. SC upheld waivers under equitable principles, ruling ATC estopped from challenging validity after gaining advantage.

waiver

assessing deficiency taxes

validity of waivers

Standard 13 min

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