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CIR vs BF Goodrich (Sime Darby) and CA

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. B.F. GOODRICH PHILS., INC. (now SIME DARBY INTERNATIONAL TIRE CO., INC.) and THE COURT OF APPEALS, respondents.

G.R. No. 104171 | 1999-02-24

D E C I S I O N


PANGANIBAN, J.:

Notwithstanding the expiration of the five-year prescriptive period, may the Bureau of Internal Revenue (BIR) still assess a taxpayer even after the latter has already paid the tax due, on the ground that the previous assessment was insufficient or based on a "false" return?

The Case

This is the main question raised before us in this Petition for Review on Certiorari assailing the Decision1 Rollo, pp. 29-38.] dated February 14, 1992, promulgated by the Court of Appeals2 [Special Eleventh Division composed of J. Nathanael P. de Pano, Jr., chairman and ponente; and JJ. Fortunato A. Vailoces and Luis L....