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SURIGAO ELECTRIC CO. v. CTA

This case has been cited 1 times or more.

2010-02-05
DEL CASTILLO, J.
The Commissioner of Internal Revenue (CIR) as well as his duly authorized representative must indicate clearly and unequivocally to the taxpayer whether an action constitutes a final determination on a disputed assessment.[1] Words must be carefully chosen in order to avoid any confusion that could adversely affect the rights and interest of the taxpayer.