CIR vs Lancaster Philippines G.R. No. 183408, July 12, 2017

Facts: Petitioner Commissioner of Internal Revenue (CIR) In 1999, issued Letter of Authority (LOA) authorizing its revenue officers to examine Lancaster’s books of accounts and other accounting records for all internal revenue taxes due from taxable year 1998 to an unspecified date. After the conduct of an examination pursuant to the LOA, the BIR issuedContinue reading “CIR vs Lancaster Philippines G.R. No. 183408, July 12, 2017”