Cited Laws
TL;DR — Ruling
WHEREFORE, the Petition for Review is hereby PARTIALLY GRANTED. Accordingly, respondent is hereby ORDERED to ISSUE a TAX CREDIT CERTIFICATE in favor of petitioner in the reduced amount of P689,313.37, representing unutilized input VAT incurred by petitioner in connection with its zero-rated sales for taxable year 2002. SO ORDERED.
WHEREFORE, the Petition for Review is hereby PARTIALLY GRANTED. Accordingly, respondent is hereby ORDERED to ISSUE a TAX CREDIT CERTIFICATE in favor of petitioner in the reduced amount of P689,313.37, representing unutilized input VAT incurred by petitioner in connection with its zero-rated sales for taxable year 2002. SO ORDERED.
G.R. No. 233301 - COMMISSIONER OF INTERNAL REVENUE, VS. CHEVRON HOLDINGS, INC., [FORMERLY CALTEX (ASIA) LIMITED].
G.R. No. 233301 -
CaseG.R. No. 227932 - MINDANAO II GEOTHERMAL PARTNERSHIP [NOW AXIA POWER HOLDINGS PHILIPPINES CORPORATION], VS. COMMISSIONER OF INTERNAL REVENUE.D E C I S I O N - Supreme Court E-Library
G.R. No. 227932 -
CaseG.R. No. 185666 - NIPPON EXPRESS (PHILIPPINES) CORP., VS. COMMISSIONER OF INTERNAL REVENUE.D E C I S I O N - Supreme Court E-Library
G.R. No. 185666 -