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What is Tax Assessment Dispute: CIR vs. Pascor Realty about?

The Supreme Court case G.R. No. 128315 addresses the validity of a criminal complaint for tax evasion as an assessment of tax liabilities. The Court ruled that an assessment must be formally served to the taxpayer, including a demand for payment, and that the affidavit attached to the criminal complaint did not qualify as such. Consequently, the Court of Tax Appeals had jurisdiction over the case, affirming that the filing of a criminal complaint does not require a prior formal assessment.

Author

Canete Jellie Grace

Language

EN