Case Law

Commissioner of Internal Revenue v. T Shuttle Services, Inc. G.R. No. 240729, August 24, 2020 / Second Division (Resolution) / Inting, J.

Taxation; Findings of the Court of Tax Appeals; Tax Assessments. — The Supreme Court recognizes that the findings made by the Court of Tax Appeals can be disturbed on appeal only if they are not supported by substantial evidence, or if there is a showing of gross error or abuse on the part of the tax court. Under Section 228 of the National Internal Revenue Code of 1997, as amended, the taxpayer shall be informed in writing of the law and the facts on which the assessment was made; otherwise, the assessment shall be void. (VOLUME 3, NUMBER 286)