G.R. No. 204405 - COMMISSIONER OF INTERNAL REVENUE, VS. UNIOIL CORPORATION.

TL;DR — Ruling

WHEREFORE, premises considered, the instant Petition for Review is hereby GRANTED. Accordingly, the assessments for deficiency withholding tax on compensation and deficiency expanded withholding tax in the total amount of P536,801.10, inclusive of interests, for taxable year 2005 are hereby CANCELLED and SET ASIDE. SO ORDERED.