This case has been cited 1 times or more.
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2015-12-07 |
VELASCO JR., J. |
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| In CIR v. Kudos Metal Corporation,[9] the waivers executed by Kudos were found ineffective to extend the period to assess or collect taxes because: (1) the accountant who executed the waivers had no notarized written board authority to sign the waivers in behalf of respondent corporation; (2) there was no date of acceptance indicated on the waivers; and (3) the fact of receipt by respondent of its file copy was not indicated in the original copies of the waivers. | |||||