This case has been cited 2 times or more.
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2013-11-25 |
DEL CASTILLO, J. |
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| "It is of the utmost importance x x x that the modes adopted to enforce the taxes levied should be interfered with as little as possible. Any delay in the proceedings of the officers, upon whom the duty is devolved of collecting the taxes, may derange the operations of government, and thereby cause serious detriment to the public."[1] | |||||
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2003-11-25 |
PANGANIBAN, J. |
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| Under any system of accounting, no duty or liability to pay an income tax upon a transaction arises until the taxable year in which the event constituting the condition precedent occurs.[55] The liability to pay a tax may thus arise at a certain time and the tax paid within another given time.[56] | |||||