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Commissioner of Internal Revenue vs. Azucena T. Reyes / Azucena Reyes vs. CIR

COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. AZUCENA T. REYES, Respondent.

G.R. No. 159694 and G.R. No. 163581 | 2006-01-27


FIRST DIVISION

D E C I S I O N 

PANGANIBAN, CJ.: 

Under the present provisions of the Tax Code and pursuant to elementary due process, taxpayers must be informed in writing of the law and the facts upon which a tax assessment is based; otherwise, the assessment is void. Being invalid, the assessment cannot in turn be used as a basis for the perfection of a tax compromise. 

The Case 

Before us are two consolidated[1] Petitions for Review[2] filed under Rule 45 of the Rules of Court, assailing the August 8, 2003 Decision[3] of the Court of Appeals (CA) in CA-GR SP No. 71392. The dispositive portion of the assailed Decision...