This case has been cited 1 times or more.
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2014-06-04 |
MENDOZA, J. |
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| It is a well-settled rule that the government cannot be estopped by the mistakes, errors or omissions of its agents.[32] It has been specifically held that estoppel does not apply to the government, especially on matters of taxation. Taxes are the nation's lifeblood through which government agencies continue to operate and with which the State discharges its functions for the welfare of its constituents.[33] Thus, the government cannot be estopped from collecting taxes by the mistake, negligence, or omission of its agents. Upon taxation depends the ability of the government to serve the people for whose benefit taxes are collected. To safeguard such interest, neglect or omission of government officials entrusted with the collection of taxes should not be allowed to bring harm or detriment to the people.[34] | |||||