This case has been cited 1 times or more.
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2014-12-03 |
LEONEN, J. |
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| In Asia International Auctioneers, Inc. v. Commissioner of Internal Revenue,[69] respondent therein argued that petitioner was not entitled to the grant of tax amnesty under Republic Act No. 9480 as petitioner was deemed a withholding agent of the assessed deficiency value added tax and deficiency excise tax.[70] Petitioner was, thus, disqualified under Section 8 of the law.[71] This court rejected such contention: The CIR did not assess AIA as a withholding agent that failed to withhold or remit the deficiency VAT and excise tax to the BIR under relevant provisions of the Tax Code. Hence, the argument that AIA is "deemed" a withholding agent for these deficiency taxes is fallacious. | |||||