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PACQUIAO vs.
THE COURT OF TAX APPEALS and THE COMMISSIONER
OF INTERNAL REVENUE;
G.R. No. 213394; April 6, 2016
FACTS:
Manny Pacquiao received a Letter of Authority, dated
March 25, 2010, from the Regional District Office (RDO) of
the Bureau of Internal Revenue (BIR) for the examination of
his books of accounts and other accounting records for the
period covering January 1, 2008 to December 31, 2008. It
was found that Pacquiao failed to file his VAT returns for the
years 2008 and 2009. Furthermore, he also failed to state his
US sourced income for the year 2009.