Where the judicial mind is left in doubt, it is a sound rule to leave the assessment undisturbed. (Cagayan Robina Sugar Milling, Co. vs. CA, et al., G.R. No. 122451, 12 October 2000)
Forfeiture of seized goods in the BOC is a proceeding against the goods and not against the owner. (Transglobe International, Inc. vs. CA, et al., G.R. No. 126634, 25 January 1999)
A province may not levy excise taxes on articles already taxed by the NIRC. (The Province of Bulacan, et al. vs. CA, et al., G.R. No. 126232, 27 November 1998)
Withholding taxes are “deposits” which are subject to adjustments at the proper time when the complete tax liability is determined. (Citibank, N.A. vs. CA, et al., G.R. No. 107434, 10 October 1997)
It is mandatory to collect penalty and interest at the stated rate in case of delinquency. (Philippine Refining Co. vs. CA, et al., G.R. No. 118794, 8 May 1996)
