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What is CIR v. Carmona about?

This document summarizes a tax case from the Court of Tax Appeals in the Philippines. The Commissioner of Internal Revenue appealed a lower court decision that cancelled a final tax assessment against a business owner. The lower court found the assessment was time-barred by the statute of limitations. However, the Commissioner argues the 10-year limitation for cases involving fraudulent tax returns should apply, as the business owner underreported sales by over 400% based on third-party records. The issue b

Author

audreydql5

Language

EN