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JurisprudenceG.R. No. 225266 -

G.R. No. 225266 - COMMISSIONER OF INTERNAL REVENUE, VS. EAST ASIA UTILITIES CORPORATION.D E C I S I O N - Supreme Court E-Library

En Banc

Cited Laws

RA 7916,RA 7916RA 8424RA 7975,
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TL;DR — Ruling

WHEREFORE , the instant Petition for Review is hereby PARTIALLY GRANTED . Accordingly, the assessment for deficiency income tax is UPHELD with modifications. [East Asia Utilities] is hereby ORDERED TO PAY [the CIR] for deficiency 5% GIT for the year 2006 in the amount of P612,406.94, inclusive of the twenty-five percent (25%) surcharge imposed under Section 248(A)(3) of the NIRC of 1997, as amended, x x x.

Decision

Ruling

WHEREFORE , the instant Petition for Review is hereby PARTIALLY GRANTED . Accordingly, the assessment for deficiency income tax is UPHELD with modifications. [East Asia Utilities] is hereby ORDERED TO PAY [the CIR] for deficiency 5% GIT for the year 2006 in the amount of P612,406.94, inclusive of the twenty-five percent (25%) surcharge imposed under Section 248(A)(3) of the NIRC of 1997, as amended, x x x. x x x x SO ORDERED.