Title
Commissioner of Internal Revenue vs. United Salvage and Towage , Inc.
Case
G.R. No. 197515
Decision Date
Jul 2, 2014
USTP contested CIR's tax assessments for 1992-1998; CTA ruled 1994 EWT void for noncompliance, 1992 claims prescribed, upheld 1998 EWT. SC affirmed, emphasizing due process, formal evidence rules, and prescription limits.
Very Long 32 min

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