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CIR vs. Metro Star (Case Digest)

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Centro Escolar University makati
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Centro Escolar University School of Law and Jurisprudence Subject: Taxation 2 Academic Year: 2021 to 2022 Professor: Atty. Rosabel Socorro T. Balan University: Centro Escolar University – Makati CASE SUMMARY IN THE CASE OF CIR VS. METRO STAR COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. METRO STAR SUPERAMA, INC., respondent. G.R. No. 185371. December 8, 2010. Case Title: COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. METRO STAR SUPERAMA, INC., respondent. Ponente: Mendoza, J. Topic: Effect of non-delivery Preliminary Assessment Notice (PAN). Doctrine: Indeed, Section 228 of the Tax ...
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