CIR vs. Pascor Realty and Development Corporation Summary

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. PASCOR REALTY AND DEVELOPMENT CORPORATION, ROGELIO A. DIO and VIRGINIA S. DIO, respondents.

G.R. No. 128315 | 1999-06-29

Tax assessment (requisites of a valid assessment notice)

Tax assessment; an affidavit stating the tax liabilities of a taxpayer and attached to a criminal complaint for tax evasion cannot be deemed an assessment that can be questioned before the CTA
Tax assessment
Assessment not necessary to filing a criminal action against taxpayer, in case of false or fraudulent return or failure to file a return

D E C I S I O N

PANGANIBAN, J.:

An assessment contains not only a computation of tax liabilities, but also a demand for payment within a prescribed period. It also signals the time when penalties and interests begin to accrue against the taxpayer. To enable the taxpayer to determine his remedies thereon, due process requires that it must be served on and received by the taxpayer. Accordingly, an affidavit, which was executed by revenue officers stating the tax liabilities of a taxpayer and attached to a criminal complaint for tax evasion, cannot be deemed an assessment that can be questioned before the Court of Tax Appeals.

Statement of the...