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Commissioner Of Internal Revenue Vs. Lianga Bay Logging Co., Inc., Et Al.

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. LIANGA BAY LOGGING CO., INC. and the COURT OF TAX APPEALS, respondents. Sabido, Sabido & Associates for private respondent.

G.R. No. 35266 | 1991-01-21

D E C I S I O N


NARVASA, J.:

Challenged in the appellate proceedings at bar is the decision of the Court of Tax Appeals in C.T.A. Case No. 1741 1 which, reversing the decision of the Commissioner of Internal Revenue, absolved respondent Lianga Bay Logging Co., Inc. from liability for a 25% surcharge for alleged failure to provide auxiliary invoices covering forest products cut and removed from its forest concession during the period from April, 1956 to December, 1961, plus the sum of P300 as 'compromise penalty' for using commercial scale table in violation of Section 4(j) of Regulations No. 85 of the Department of Finance (Revised...