Cited Laws
TL;DR — Ruling
WHEREFORE , the instant Petition is DENIED . The December 22, 2016 Decision and the April 27, 2017 Resolution of the Court of Tax Appeals En Banc , respectively sustaining the findings of the CTA 1 st Division and denying petitioner CIR's Motion for Reconsideration, in CTA EB No. 1333, are AFFIRMED . Accordingly, the Commissioner of the Bureau of Internal Revenue is DIRECTED to issue a Tax Credit Certificate in favor of Univation Motor Philippines, Inc.
WHEREFORE , the instant Petition is DENIED . The December 22, 2016 Decision and the April 27, 2017 Resolution of the Court of Tax Appeals En Banc , respectively sustaining the findings of the CTA 1 st Division and denying petitioner CIR's Motion for Reconsideration, in CTA EB No. 1333, are AFFIRMED . Accordingly, the Commissioner of the Bureau of Internal Revenue is DIRECTED to issue a Tax Credit Certificate in favor of Univation Motor Philippines, Inc. in the amount of P12,729,617.90 representing its unutilized or excess creditable withholding tax for the taxable year 2010. 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. 188016 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE COMMISSIONER OF INTERNAL REVENUE, VS. TEAM (PHILS.) ENERGY CORPORATION (FORMERLY MIRANT (PHILS.) ENERGY CORPORATION).D E C I S I O N - Supreme Court E-Library
G.R. No. 188016 -