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About Commissioner - of - Internal - Revenue - v. - Isabela20210505-13-101udy5
1) The respondent Isabela Cultural Corporation was assessed an income tax deficiency by the Bureau of Internal Revenue (BIR) and filed a request for reconsideration along with supporting documents. 2) The BIR sent a Final Notice Before Seizure demanding immediate payment or property seizure, which the respondent considered to be the BIR's final decision. 3) The Court of Appeals ruled that the final notice effectively denied the request for reconsideration and was appealable, overturning the Court of Tax Appeals' dismissal of the case.
Detailed Information
| Author: | ['chan.a'] |
|---|---|
| Publication Year: | 2021 |
| Pages: | 8 |
| Language: | English |
| Format: | |
| Price: | FREE |
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