Cited Laws
TL;DR — Ruling
WHEREFORE , [Filminera Resources'] Motion for Reconsideration of the Decision dated 25 September 2014 is PARTIALLY GRANTED. Accordingly, the assailed Decision promulgated on September 25, 2014 is hereby AMENDED to read as follows: " WHEREFORE , premises considered, the instant Petitions for Review are PARTIALLY GRANTED . Accordingly, [the CIR] is ORDERED TO REFUND OR ISSUE A TAX CREDIT CERTIFICATE in favor of [Filminera Resources] in the amount of P111,579,541.
WHEREFORE , [Filminera Resources'] Motion for Reconsideration of the Decision dated 25 September 2014 is PARTIALLY GRANTED. Accordingly, the assailed Decision promulgated on September 25, 2014 is hereby AMENDED to read as follows: " WHEREFORE , premises considered, the instant Petitions for Review are PARTIALLY GRANTED . Accordingly, [the CIR] is ORDERED TO REFUND OR ISSUE A TAX CREDIT CERTIFICATE in favor of [Filminera Resources] in the amount of P111,579,541.76, representing [Filminera Resources'] unutilized input VAT attributable to its zero-rated sales for the third and fourth quarters of FY ending June 30, 2010." SO ORDERED.
G.R. No. 215159 - CHEVRON HOLDINGS, INC. (FORMERLY CALTEX ASIA LIMITED), VS. COMMISSIONER OF INTERNAL REVENUE.
G.R. No. 215159 -
CaseG.R. No. 187485 - COMMISSIONER OF INTERNAL REVENUE, VS. SAN ROQUE POWER CORPORATION. [G.R. NO. 196113] TAGANITO MINING CORPORATION, VS. COMMISSIONER OF INTERNAL REVENUE. [G.R. NO. 197156] PHILEX MINING CORPORATION, VS. COMMISSIONER OF INTERNAL REVENUE.D E C I S I O N - Supreme Court E-Library
G.R. No. 187485 -
CaseG.R. No. 261171 - COMMISSIONER OF INTERNAL REVENUE, VS. BW SHIPPING PHILIPPINES, INC..D E C I S I O N - Supreme Court E-Library
G.R. No. 261171 -