This case has been cited 1 times or more.
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2005-12-09 |
AZCUNA, J. |
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| The tax or any deficiency tax so assessed shall be paid upon notice and demand from the Commissioner or from his duly authorized representative. . . ." (Emphasis supplied) Thus, the authority to make tax assessments may be delegated to subordinate officers. Said assessment has the same force and effect as that issued by the Commissioner himself, if not reviewed or revised by the latter such as in this case.[16] | |||||