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JurisprudenceG.R. No. 263916 -

G.R. No. 263916 - COMMISSIONER OF INTERNAL REVENUE, VS. SONOMA SERVICES, INC..

En Banc

Cited Laws

RA 8424RA 10173,
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TL;DR — Ruling

WHEREFORE, in view of the foregoing, the present Petition for Review is hereby GRANTED. Accordingly, respondent [Commissioner of Internal Revenue] is hereby ORDERED TO REFUND OR TO ISSUE A TAX CREDIT CERTIFICATE in the amount of [PHP] 4,993,000.00 in favor of petitioner, representing its excess and unutilized CWT for CY 2015. SO ORDERED.

Decision

Ruling

WHEREFORE, in view of the foregoing, the present Petition for Review is hereby GRANTED. Accordingly, respondent [Commissioner of Internal Revenue] is hereby ORDERED TO REFUND OR TO ISSUE A TAX CREDIT CERTIFICATE in the amount of [PHP] 4,993,000.00 in favor of petitioner, representing its excess and unutilized CWT for CY 2015. SO ORDERED.