Back

Villarica vs. CIR

WILLIAM R. VILLARICA, PETITIONER, VERSUS COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

CTA No. 9343 | 2021-10-21

 
DECISION

MODESTO-SAN PEDRO, J.:

The Case

This is a Petition for Review,[1] filed by petitioner William R. Villarica on 5 May 2016 pursuant to Section 3(a)(1), Rule 4 of the Revised Rules of the Court of Tax Appeals ("RRCTA").[2] He prays for the Court to cancel and set aside the Final Decision on Disputed Assessment ("FDDA"), dated 4 April 2016, issued against him by respondent Commissioner of Internal Revenue ("CIR").

In the FDDA, respondent found petitioner liable for deficiency income tax and value-added tax ("VAT"), inclusive of interest and surcharge, for taxable years 1998, 2000, 2001, 2006,...