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What is Nirc 224327 about?

This document is a Supreme Court of the Philippines decision regarding a tax assessment case between the Commissioner of Internal Revenue (petitioner) and the Bank of the Philippine Islands (respondent). The key details are: 1) The petitioner issued tax assessments against Citytrust Banking Corporation (CBC) for the year 1986. CBC later merged with respondent BPI. 2) The respondent contested the assessments, arguing they were issued beyond the 3-year period to assess taxes under the law. 3) Both the CT

Author

Hanz Kristofer Fernandez

Language

EN