Cited Laws
TL;DR — Ruling
WHEREFORE, the instant Petition for Review is hereby PARTIALLY GRANTED. Accordingly, respondent is hereby ORDERED to REFUND or to ISSUE A TAX CREDIT CERTIFICATE in the amount of SEVENTY EIGHT MILLION NINE THOUSAND EIGHT HUNDRED NINETY ONE PESOS AND 56/100 (P78,009,891.56) to petitioner, representing unutilized excess input VAT attributable to its effectively zero-rated sales to NPC for the four quarters of taxable year 2004. SO ORDERED.
WHEREFORE, the instant Petition for Review is hereby PARTIALLY GRANTED. Accordingly, respondent is hereby ORDERED to REFUND or to ISSUE A TAX CREDIT CERTIFICATE in the amount of SEVENTY EIGHT MILLION NINE THOUSAND EIGHT HUNDRED NINETY ONE PESOS AND 56/100 (P78,009,891.56) to petitioner, representing unutilized excess input VAT attributable to its effectively zero-rated sales to NPC for the four quarters of taxable year 2004. SO ORDERED.
G.R. No. 194105 - COMMISSIONER OF INTERNAL REVENUE, VS. TEAM SUAL CORPORATION (FORMERLY MIRANT SUAL CORPORATION).DECISION - Supreme Court E-Library
G.R. No. 194105 -
CaseG.R. No. 175142 - BONIFACIO WATER CORPORATION (FORMERLY BONIFACIO VIVENDI WATER CORPORATION), VS. THE COMMISSIONER OF INTERNAL REVENUE.D E C I S I O N - Supreme Court E-Library
G.R. No. 175142 -
CaseG.R. No. 180345 - SAN ROQUE POWER CORPORATION, VS. COMMISSIONER OF INTERNAL REVENUE.D E C I S I O N - Supreme Court E-Library
G.R. No. 180345 -