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Commissioner of Internal Revenue Vs. Dominador Menguito

COMMISSIONER OF INTERNAL REVENUE, Petitioner, VERSUS DOMINADOR MENGUITO, Respondent.

G.R. No. 167560 | 2008-09-17

D E C I S I O N


AUSTRIA-MARTINEZ, J.:

Before the Court is a Petition for Review on Certiorari under Rule 45 of the Rules of Court, assailing the March 31, 2005 Decision[1] of the Court of Appeals (CA) which reversed and set aside the Court of Tax Appeals (CTA) April 2, 2002 Decision[2] and October 10, 2002 Resolution[3] ordering Dominador Menguito (respondent) to pay the Commissioner of Internal Revenue (petitioner) deficiency income and percentage taxes and delinquency interest.

Based on the Joint Stipulation of Facts and Admissions[4] of the parties, the CTA summarized the factual and procedural antecedents of the case, the relevant...