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1987 onstitution)

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Pepsiol Bottling o. of

A the Phil, Inc. vs it of Butu n, et . l., 22814, ug. 28, 1968)

c. Deleg tion to ministr tive gencies with respect to
spects of x tion not legisl tive in ch r cter.
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n re son of such protection, the insurer is enefite there.

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Revenue Regul tion IR vs. Johnson n Sons
No. 1285, te Nov. 27, 1985.) .
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Effect of t xp ers f ilure to file n ministr tive protest or to
ppe l BIRs ecision to the &IR vs. i o, 11875, Dec. 28, 1963).
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ommissioner of Intern l Revenue vs. *X S les, Inc.,
' &1 G.R. No. 83736, J n. 15, 1992).
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Bermejo vs. IR 87 Phil 96).
IR vs P l nc , Jr., supr )
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Sec. 229, 1997
NIR). "
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Sec. 204 c) & 229 1997 NIR) !
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Sec. 112
'? ) 1997 NIR).

Phil. cetlene o. Inc, vs.
ommissioner, se No. 1321, Nov. 7, 1962).
' % Interest on x Refun

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Gis vs.. ollector of Intern l Revenue, 107 Phil 232).
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16626, ct. 29, 1966). IR vs. Victori s *illing orp., Inc.
* 19607, Nov. 29, 1966).

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IR vs. Phil. meric n
ife Ins. o., G.R. No. 105208, * 29, 1995).
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oule t x tion is not prohiite the

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n ssessment is not necess r efore crimin l ch rges Fr u c nnot e presume.

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the returns, the perio of 10 e rs provie for in the l w from the
iscover of the f lsit, fr u or omission even seems to e
in equ te n shoul e the one enforce.

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