The taxpayer argued that the assessment is void for failure of the CIR to serve a duplicate of the FLD and its accompanying Assessment Notices to the previous. Alternatively, the CIR asserted that it observed due process within the service of the evaluation notices when the PAN, free online slots FLD and free online slots Assessment Notices had been served at petitioner's registered handle by means of registered mail. It was further dominated that when a mail matter is sent by registered mail, there exists a presumption, set forth below Section 3(v), Rule 131 of the foundations of Court, Free slots no download online (https://www.onlineslotsnew.com/) that it was obtained in the common course of mail.

The return playing cards of the notices sent to the taxpayer by way of registered mail may show receipt of the notices. There may be erroneous cost of taxes when a taxpayer pays below a mistake of fact, as for the instance in a case where he shouldn't be conscious of an present exemption in his favor on the time the cost was made. Alternatively, illegally assessed or collected taxes arise when payments are made underneath duress or the assessment thereof is rendered by a one who has no power to assess the tax.

This is a Petition for Review filed by the taxpayer seeking a tax refund representing excise taxes pay as you go by the taxpayer on internal revenue stamps requisitioned by way of the BIR’s Internal Revenue Stamp Integrated System (IRSIS), the return of spoiled stamps and Play online Slots bad order consisting of quick deliveries, free online slots as properly as the unapplied stability of the taxpayer’s advance deposit in the IRSIS.

The Court dismissed the Petition because the subject declare for refund was composed of the taxpayer's duly made advance deposits, i.e., voluntarily filed and prepaid by petitioner by eFPS using Excise Tax Return for Best Online slots Tobacco Products (BIR Form No.