G.R. No. 239464 - Commissioner of Internal Revenue vs. Court of Tax Appeals, 3rd Division

Commissioner of Internal Revenue vs. Court of Tax Appeals, 3rd Division

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Title Supreme Court: Commissioner of Internal Revenue vs. Court of Tax Appeals, 3rd Division

Case: G.R. No. 239464

Decision Date: May 10, 2021

BIR assessed Citysuper for tax deficiencies; CTA partially canceled assessments. SC ruled CTA lacked jurisdiction due to invalid protest, reversing CTA's decision.

jurisdiction

assessment

taxpayer

Very Long 40 min

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