Commissioner of Internal Revenue v. Script2010, Inc. [February 17, 2025]
In Commissioner of Internal Revenue v. Script2010, Inc., the Supreme Court ruled that the Bureau of Internal Revenue’s (BIR) appeal was invalid because it failed to file a timely motion for reconsideration. The Court emphasized that once a decision becomes final and executory, it cannot be modified, ensuring the finality of judgments.
Commissioner of Internal Revenue v. Script2010, Inc. [February 17, 2025] Read More »