TAXATION LAW II | CIR v. Azucena Reyes, G.R. No. 159694, January 27, 2006

CIR v. Azucena Reyes,

G.R. No. 159694, January 27, 2006 


FACTS In the present case, Reyes was not informed in writing of the law and the facts on which the assessment of estate taxes had been made. She was merely notified of the findings by the CIR, who had simply relied upon the provisions of former Section 229 prior to its amendment by Republic Act (RA) No. 8424, otherwise known as the Tax Reform Act of 1997. Whether the assessment against the estate is valid.


HELD Under the present provisions of the Tax Code and pursuant to elementary due process, taxpayers must be informed in writing of the law and the facts upon which a tax assessment is based; otherwise, the assessment is void. Being invalid, the assessment cannot in turn be used as a basis for the perfection of a tax compromise. 







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