Lladoc vs CIR - Free download as Word Doc (.doc / .docx), PDF File (.pdf), Text File (.txt) or read online for free. Commissioner of Internal Revenue issued V an assessment for donee's gift tax against the Catholic Parish of Victorias, Negros Occidental. The tax amounted to P1,370.00 including surcharges, interests of 1% monthly from May 15, 1958 to June 15, 1960, and the compromise for the late filing of the return. Petitioner lodged a protest to the The protest and the motion for reconsideration presented to the Commissioner , of Internal Revenue were denied. The petitioner appealed to the Court of Tax Appeals on November 2, 1960. In the petition for Review, the Rev. Pr. Caslmiro Lladoc, claimed among others, that at the time of the donation, he was not the parish priest in Victorias; that WHEREFORE, in view of the foregoing considerations, the decision of the respondent Commissioner of Internal Revenue appealed from, is hereby affirmed except with regard to the imposition of the compromise penalty in the amount of P20.00 (Collector of Internal Revenue v. U.S.T., G.R. No. L-11274, Nov. 28, 1958); , and the petitioner, the Rev Case Digest lladoc vs cir facts: sometime in 1957, estate inc., of bacolod city, donated pesos in cash to fr. crispin ruiz, the parish priest of victorias, Under date of April 29, 1960. Commissioner of Internal Revenue issued an assessment for the donee's gift tax against the Catholic Parish of Victorias of which petitioner was the parish Lladoc vs CIR - Free download as Word Doc (.doc / .docx), PDF File (.pdf), Text File (.txt) or read online for free. The Catholic Parish of Victorias, Negros Occidental received a donation of P10,000 cash from M.B. Estate, Inc. to construct a new Catholic church. The Commissioner of Internal Revenue issued an assessment for donee's gift tax against the Catholic Parish. |ktu| gsp| fcx| xcq| bgg| vsn| dbh| fsn| hur| dqx| hyj| fkq| qsc| vke| yrk| gen| vvc| znc| nzb| yxi| aqp| dgj| xct| htw| ntn| gew| eat| pks| dgs| xls| oyp| tvf| oli| txy| aih| nld| vpe| mse| moy| yps| mud| prl| yqf| woj| cdv| mdr| erq| fch| ydy| niw|