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CIR v. ROSEMARIE ACOSTA

This case has been cited 1 times or more.

2013-12-11
MENDOZA, J.
The Court has held time and again that taxes are the lifeblood of the government and, consequently, tax laws must be faithfully and strictly implemented as they are not intended to be liberally construed.[24] Hence, We are left with no other recourse but to deny respondent's judicial claim for refund for non-compliance with the provisions of Section 112 of the NIRC.