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CIR vs. Apo

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. APO CEMENT CORPORATION, RESPONDENT.

G.R. No. 193381 | 2017-02-08

Republic of the Philippines
Supreme Court
Manila
 
SECOND DIVISION
 
DECISION
 
LEONEN, J.:
 
This resolves a Petition for Review[1]  seeking to reverse and set asidethe Court of Tax Appeals En Banc's Decision[2]dated June 24, 2010, which affirmed the Second Division's Resolution[3] dated June 11, 2009 granting respondent's Motion to Cancel Tax Assessment; and Resolution[4] dated August 23, 2010 denying respondent's motion for reconsideration.

On September 1, 2003, the Bureau of Internal Revenue sent Apo Cement Corporation (Apo Cement) a Final Assessment Notice (FAN) for deficiency taxes...