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MISNET Inc. vs. CIR

MISNET INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 210604 | 2019-06-03

DECISION
 
REYES, J. JR., J.:
 
This resolves the Petition for Review on Certiorari from the Decision[1] dated July 15, 2013 and Resolution[2] dated December 9, 2013 of the Court of Tax Appeals (CTA) En Banc, in CTA EB Case No. 915.

On November 29, 2006, petitioner received a Preliminary Assessment Notice (PAN)[3] from respondent Commissioner of Internal Revenue (CIR) stating that after examination, there was an alleged deficiency in taxes for taxable year 2003 amounting to P11,329,803.61, representing the expanded withholding tax (EWT) and final withholding VAT. Petitioner filed a letter­-protest on...