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Republic vs. GMCC

REPUBLIC OF THE PHILIPPINES, represented by the BUREAU OF INTERNAL REVENUE (BIR), Petitioner, vs. GMCC UNITED DEVELOPMENT CORPORATION, JOSE C. GO, AND XU XIAN CHUN, Respondents. Present: CARPIO, J., Chairperson, BRION, DEL CASTILLO, MENDOZA, and LEONEN,JJ.

G.R. No. 191856 | 2016-12-07

Republic of the Philippines
Supreme Court
Manila
 
SECOND DIVISION
 
DECISION
 
LEONEN,J.:
 
Before this Court is a Petition for Review on Certiorari 1 assailing the Court of Appeals' Decision2 dated September 8, 2009 and Resolution3 dated March 30, 2010 in CA-G.R. SP No. 100380. The Court of Appeals affirmed the May 26, 2006 Resolution of the Department of Justice, which dismissed the criminal complaint for tax evasion tiled by the Bureau of Internal Revenue against GMCC United Development Corporation's corporate officers on the ground that the period to assess the tax had already prescribed.5
 
On March 28, 2003,...