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	GR NO. 134062 2007-04-17	CIR v. BANK OF PHILIPPINE ISLANDS CORONA, J.
Jurisprudence, on the other hand, simply required that the assessments contain a computation of tax liabilities, the amount the taxpayer was to pay and a demand for payment within a prescribed period.[26] Everything considered, there was no doubt the October 28, 1988 notices sufficiently met the requirements of a valid assessment under the old law and jurisprudence.
	GR NO. 109976 2005-04-26	PHILIPPINE NATIONAL OIL COMPANY v. CA CHICO-NAZARIO, J.
The dissenting opinion contends, however, that the tax liability of PNOC constitutes a self-assessed tax, and is, therefore, a delinquent account as of 31 December 1985, qualifying for a compromise under E.O. No. 44. It anchors its argument on the declaration made by this Court in Tupaz v. Ulep,[65] that internal revenue taxes are self-assessing.