Back to Search
JurisprudenceG.R. No. 192023 -

G.R. No. 192023 - COMMISSIONER OF INTERNAL REVENUE, VS. JERRY OCIER.DECISION - Supreme Court E-Library

En Banc

Cited Laws

RA 606,RA 403RA 500,RA 8424RA 385,RA 484RA 113,
Share:

TL;DR — Ruling

WHEREFORE , premises considered, the instant Petition for Review is hereby GRANTED . Accordingly, respondent's Decision dated March 10, 2003, is REVERSED AND SET ASIDE . The Final Assessment Notice Nos. BW-99-CGT-0040-01 and BW-99-DST-0041-01, both dated September 10, 2001, assessing petitioner for deficiency CGT and DST in the amounts of P17,862,848.

Decision

Ruling

WHEREFORE , premises considered, the instant Petition for Review is hereby GRANTED . Accordingly, respondent's Decision dated March 10, 2003, is REVERSED AND SET ASIDE . The Final Assessment Notice Nos. BW-99-CGT-0040-01 and BW-99-DST-0041-01, both dated September 10, 2001, assessing petitioner for deficiency CGT and DST in the amounts of P17,862,848.21 and P71,703.76, respectively, inclusive of interest, surcharge and compromise penalty for taxable year 1999 is hereby ordered CANCELLED . SO ORDERED.