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THE PARTIES
3- That petitioner San Miguel Corp. is a domestic
corporation duly organized and existing by virtue of
the laws of the Republic of the Philippines, its
President Sarah Labahti, is represented in this case
by her counsel, Atty. Douglas Baldado Jr with office
address at Suite 402, PNB Building , 4400
Dumaguete City;
4- Respondent Commissioner of Internal Revenue may
be served with summons, writs and all orders of the
Honorable Court at her office address at Barangay
South Triangle, Quezon City 1100, Philippines;
5- Parties have the capacity to sue and be sued and
may be served with processes at aforementioned
address and through counsels of records.
ASSIGNMENT OF ISSUES
ISSUE NO. 1
THE PRELIMINARY 15-DAY LETTER IS NOT EQUIVALENT TO A
PRELIMINARY ASSESSMENT NOTICE, SINCE IT ONLY
CONTAINED THE RDO'S FINDINGS ON THEIR POST AUDIT
REVIEW.
ISSUE NO. 2
THE PRELIMINARY 15-DAY LETTER LACKS THE REQUIREMENT
TO AFFORD THE PETITIONER AMPLE OPPOTURNITY TO
REFUTE THE FINDINGS OF THE ASSESSMENT MADE BY THE
EXAMINER, THUS, THE PETITIONER WAS NOT ACCORDED
DUE PROCESS.
DISCUSSION OF ISSUES
ISSUE NO. 1
THE PRELIMINARY 15-DAY LETTER IS NOT EQUIVALENT TO A
PRELIMINARY ASSESSMENT NOTICE, SINCE IT ONLY
CONTAINED THE RDO'S FINDINGS ON THEIR POST AUDIT
REVIEW.
15- The Preliminary 15-day Letter is not equivalent to
a Preliminary Assessment Notice issued by the
Revenue District Officer for its failure to state the law
and/or facts upon which they are based.
16- In Stock Exchange vs. Commissioner, (CTA Case
No. 5995, Oct 15, 2002) emphasized the objective
ISSUE NO. 2
THE PRELIMINARY 15-DAY LETTER LACKS THE REQUIREMENT
TO AFFORD THE PETITIONER AMPLE OPPOTURNITY TO
REFUTE THE FINDINGS OF THE ASSESSMENT MADE BY THE
EXAMINER, THUS, THE PETITIONER WAS NOT ACCORDED
DUE PROCESS.
VERIFICATION
I , SARAH LABAHTI, President of San Miguel
Corporation, Filipino, of legal age, married and
resident of Motong, Dumaguete City, Negros
Oriental, after being sworn to in accordance with law
hereby state:
1. That I am the petitioner of the above instant case.
2. That I have caused the preparation of the aboveentitled petition.
3. That I have read the same and that it is true and
correct based on my personal knowledge or base on
authentic records.
SARAH LABAHTI
PETITIONER
Taxation Law I