Case: 21. CIR vs. Hantex Trading Co., Inc., G.R. No. 136975, March 31.

2005
Topic: Burden of Proof upon Taxpayer

DOCTRINE:

The burden of proof is on the taxpayer contesting the validity or correctness of an assessment to prove
not only that the CIR is wrong, but the taxpayer is right. Otherwise, the presumption in favor of the
correctness of tax assessment stands. The burden of proving the illegality of the assessment lies upon
the petitioner alleging it to be so. In the case at bar, petitioner miserably failed to discharge this duty.

ACTION SEQUENCE:

<Per agency/court + results e.g. CIR denied petition-> CTA reversed -> PetRevCert in SC>

FACTS

<Only relevant facts. Paragraph/bulleted>

ISSUE/S

<W/N…>

RULING

<YES/NO> + <e.g. There is double taxation./There is no double taxation.>

<Discussion>

DISPOSITIVE PORTION

<Remove "WHEREFORE", "PREMISES CONSIDERED", "IN VIEW OF THE FOREGOING" and

the like>

NOTES

Other Notes

Digest by [Surname]

----------------------------------------------------------------------