Professional Documents
Culture Documents
3 - Commissioner of Internal Revenue Vs - Liquigaz Philippines
3 - Commissioner of Internal Revenue Vs - Liquigaz Philippines
_______________
* SECOND DIVISION.
80
81
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 2/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
82
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 3/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
MENDOZA, J.:
Presented before us is a novel issue. When may a Final
Decision on Disputed Assessment (FDDA) be declared void,
and in the event that the FDDA is found void, what would
be its effect on the tax assessment?
Assailed in these consolidated petitions for review on
certiorari filed under Rule 45 of the Rules of Court are the
May 22, 2014 Decision1 and the November 26, 2014
Resolution2 of
_______________
83
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 4/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
_______________
84
for the calendar year ending December 31, 2005. The total
deficiency withholding tax liabilities, inclusive of interest,
under the FLD was P24,332,347.20, which may be broken
down as follows:
EWT P5,535,890.38
WTC P4,500,169.94
FBT P14,296,286.88
TOTAL P24,332,347.20
EWT P3,479,426.75
WTC P4,508,025.93
FBT P14,392,572.51
TOTAL P22,380,025.19
_______________
85
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 8/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
_______________
88
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 9/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
89
_______________
90
228
_______________
91
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 12/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
_______________
Internal Revenue Taxes, Civil Penalties and Interest and the Extra-
Judicial Settlement of a Taxpayer’s Criminal Violation of the Code
Through Payment of a Suggested Compromise Penalty.
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 13/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
92
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 14/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
_______________
94
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 16/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
_______________
95
_______________
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 17/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
96
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 18/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
_______________
97
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 19/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
_______________
98
_______________
99
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 21/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
_______________
100
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 22/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
_______________
103
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 25/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 26/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
Withholding
Basic Expanded Tax on Fringe
Deficiency Withholding Com- Total
Benefits Tax
Tax Tax
pensation
Per FLD P3,675,048.78 P2,981,841.84 P9,501,564.07 P16,158,454.72
Per FDDA P1,823,782.67 P2,366,836.98 P7,572,236.16 P11,762,855.81
Difference P1,851,266.11 P615,004.80 P1,929,327.91 P4,395,598.91
_______________
105
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 27/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
22 Id., at p. 123.
106
_______________
107
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 29/30
11/10/2019 SUPREME COURT REPORTS ANNOTATED VOLUME 790
www.central.com.ph/sfsreader/session/0000016e5267bfda53779110003600fb002c009e/t/?o=False 30/30