Back

Republic vs. Robiegie Corporation

REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. ROBIEGIE CORPORATION, RESPONDENT.

G.R. No. 260261 | 2022-10-03

D E C I S I O N
 
GAERLAN, J.:
 
At bar is a case involving the interplay of two statutory powers vested in the Commissioner of Internal Revenue (CIR): the power to reassign revenue officers and employees, and the power to investigate taxpayers' accounts.

Through the present petition[1] for review on certiorari, the Republic of the Philippines (the Republic) challenges the December 2, 2021 Decision[2] and the April 8, 2022 Resolution[3] of the Court of Tax Appeals (CTA) in CTA EB No. 2339 (CTA OC No. 023), which is an action for collection of deficiency taxes against Robiegie Corporation (Robiegie).

Robiegie...