Commissioner of Internal Revenue vs. Metro Star Superama, Inc. Summary

COMMISSIONER OF INTERNAL REVENUE, Petitioner, - versus - METRO STAR SUPERAMA, INC., Respondent.

G.R. No. 185371 | 2010-12-08

Tax Remedies under the NIRC; Assessment Process

Preliminary assessment notice, sending of PAN to taxpayer is part of due process, absence of which renders the assessment void
Service of tax assessment, If the taxpayer denies ever having received an assessment from the BIR, it is incumbent upon the latter to prove by competent evidence that such notice was indeed received by the addressee
PAN is a part of the substantive due process requirement in the issuance of a deficiency tax assessment, absence of which renders the assessment void.

D E C I S I O N

MENDOZA, J.:

This petition for review on certiorari under Rule 45 of the Rules of Court filed by the petitioner Commissioner of Internal Revenue (CIR) seeks to reverse and set aside the 1] September 16, 2008 Decision[1] of the Court of Tax Appeals En Banc(CTA-En Banc), in C.T.A. EB No. 306 and 2] its November 18, 2008 Resolution[2] denying petitioner's motion for reconsideration.

The CTA-En Banc affirmed in toto the decision of its Second Division (CTA-Second Division) in CTA Case No. 7169 reversing the February 8, 2005 Decision of the CIR which assessed respondent Metro Star Superama, Inc. (Metro Star)...