G.R. No. 168498 - Rizal Commercial Banking Corp. vs. Commissioner of Internal Revenue

Rizal Commercial Banking Corp. vs. Commissioner of Internal Revenue

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Title Supreme Court: Rizal Commercial Banking Corp. vs. Commissioner of Internal Revenue

Case: G.R. No. 168498

Decision Date: Apr 24, 2007

RCBC's tax case dismissed due to late filing; counsel's negligence deemed inexcusable, CTA lacked jurisdiction, and assessment became final. Substantive justice claim rejected.

tax assessment

motion for reconsideration

denial

Short 12 min

END