Cited Laws
TL;DR — Ruling
WHEREFORE, the Motion for Reconsideration (from the Decision dated 20 September 2011) dated October 11, 2011 filed by petitioner is hereby GRANTED. Consequently, the Warrant of Distraint and/or Levy dated September 08, 2008 is hereby declared NULL and VOID and of no legal effect. Respondent is now precluded from collecting the amount of P563,168,996.70, representing petitioner's tax liability for taxable year 2002, which is deemed settled.
WHEREFORE, the Motion for Reconsideration (from the Decision dated 20 September 2011) dated October 11, 2011 filed by petitioner is hereby GRANTED. Consequently, the Warrant of Distraint and/or Levy dated September 08, 2008 is hereby declared NULL and VOID and of no legal effect. Respondent is now precluded from collecting the amount of P563,168,996.70, representing petitioner's tax liability for taxable year 2002, which is deemed settled. SO ORDERED.
G.R. No. 224327 - COMMISSIONER OF INTERNAL REVENUE, V. BANK OF THE PHILIPPINE ISLANDS.
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