G.R. No. L-36181 – G.R. No. L-36748 – 203 Phil. 173 – 117 SCRA 804 – Taxation Law – Basic Principles – Courts Cannot Issue Mandamus to Compel CIR to Collect Taxes In 1967, Juan Maniago informed the Commissioner of Internal Revenue (CIR) that MERALCO Securities Corporation did not […]