Skip to content

Opening book details…

About this document

North Camarines Lumber Tax Appeal Ruling by Scrib Law is a document available to read on EtoBox.

The Court of Tax Appeals (CTA) dismissed a case filed by North Camarines Lumber Co. (NCLC) for lack of jurisdiction because the petition for review was filed more than 30 days after the final tax assessment, which is the statutory limit. NCLC argued that the denial of its second request for reconsideration should be considered the final decision, but the Supreme Court rejected this, finding that allowing the taxpayer to control the start date of the appeals period would undermine the government

Author
Scrib Law
Language
EN