About this document
CIR vs. Pascor by Carla Espino is a document available to read on EtoBox.
The document discusses a case regarding whether an affidavit from revenue officers stating tax liabilities can be considered an assessment that can be appealed to the Court of Tax Appeals. It outlines that an assessment contains a demand for payment and signals when penalties accrue, so it must be served on the taxpayer. The Court of Appeals affirmed that the affidavit could not be deemed an assessment in this case.
- Author
- Carla Espino
- Language
- EN