Cited Laws
TL;DR — Ruling
WHEREFORE, foregoing premises considered: 1) The Petition for Review filed by Kepco Philippines Corporation, docketed as CTA EB No. 1161, is hereby DENIED for lack of merit; and, 2) The Petition for Review filed by the Commissioner of Internal Revenue, docketed as CTA EB No. 1166, is hereby GRANTED . Accordingly, the Decision dated December 6, 2013 rendered by the Special First Division is hereby REVERSED and SET ASIDE .
WHEREFORE, foregoing premises considered: 1) The Petition for Review filed by Kepco Philippines Corporation, docketed as CTA EB No. 1161, is hereby DENIED for lack of merit; and, 2) The Petition for Review filed by the Commissioner of Internal Revenue, docketed as CTA EB No. 1166, is hereby GRANTED . Accordingly, the Decision dated December 6, 2013 rendered by the Special First Division is hereby REVERSED and SET ASIDE . A new one is hereby entered dismissing the Petition for Review filed by Kepco Philippines Corporation in CTA Case No. 8112. Accordingly, Assessment Notice No. LTAID II/WF-06-00032 and LTAID II/VT-06-00028 issued by the BIR are hereby UPHELD . SO ORDERED.
G.R. No. 179961 - KEPCO PHILIPPINES CORPORATION, VS. COMMISSIONER OF INTERNAL REVENUE.D E C I S I O N - Supreme Court E-Library
G.R. No. 179961 -
CaseG.R. No. 179356 - KEPCO PHILIPPINES CORPORATION, VS. COMMISSIONER OF INTERNAL REVENUE.D E C I S I O N - Supreme Court E-Library
G.R. No. 179356 -
CaseG.R. No. 181858 - KEPCO PHILIPPINES CORPORATION, VS. COMMISSIONER OF INTERNAL REVENUE.D E C I S I O N - Supreme Court E-Library
G.R. No. 181858 -