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VIRICSON vs. CIR [DECISION]

VIRICSON CORPORATION, ... Petitioner -versus- COMMISSIONER OF INTERNAL REVENUE; OFFICE OF THE REGIONAL DIRECTOR, BUREAU OF INTERNAL REVENUE, REVENUE REGION NO 8 –MAKATI CITY; BUREAU OF INTERNAL REVENUE, REVENUE DISTRICT OFFICE NO. 52, PARANAQUE, ... Respondents

CTA Case No. 8709 | 2017-01-24

REPUBLIC OF THE PHILIPPINES
COURT OF TAX APPEALS
QUEZON CITY
 
FIRST DIVISION
 
DECISION
 
UY, J.:
 
Before the Court is a Petition for Review filed by Viricson Corporation on September 20, 2013, praying for the cancellation and nullification of the final assessment made through respondents’ Formal Letter of Demand with Assessment Notices dated December 10, 2012, for allegedly being issued without factual and legal basis.
 
THE FACTS
 
Petitioner Viricson Corporation is a corporation duly organized and registered under and by virtue of the laws of the Philippines.1
 
On the other hand, respondent Commissioner...