Quartz Business Products v. CIR
No confirmed citationMay 1, 2025
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Don't cite this from here. The docket on file (G.R. No. 2025-CTA-QUARTZ) could not be matched to any decision in the library, so it is not shown as a citation above. The case may well be real — find the reported citation before you use it.
Cited for
Actual Receipt Rule
Why it matters
Income tax can only be imposed when there is actual or constructive receipt of income representing a realized gain. Mere computerized data matching by the BIR — without proof of actual receipt — is insufficient basis for a deficiency income tax assessment.
Digest
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