This case has been cited 1 times or more.
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2000-08-14 |
YNARES-SANTIAGO, J. |
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| On September 30, 1999, we rendered a Decision in this case acquitting petitioner of the charge of violation of then Section 268 (4) of the National Internal Revenue Code[1] but affirming her conviction for violation of Republic Act No. 3019, Section 3 (e),[2] thus imposing on her an indeterminate sentence of imprisonment for six (6) years and one month as minimum to twelve (12) years as maximum, and the penalty of perpetual disqualification from public office. The basic facts are briefly restated as follows:On September 17, 1987, Tanduay Distillery, Inc. filed with the Bureau of Internal Revenue an application for tax credit in the amount of P180,701,682.00, for allegedly erroneous payments of ad valorem taxes from January 1, 1986 to August 31, 1987. Tanduay claimed that it is a | |||||