Cited Laws
TL;DR — Ruling
WHEREFORE , in view of the foregoing, the instant Petition for Review is hereby PARTIALLY GRANTED . The Decision dated June 6, 2012 and Resolution dated September 7, 2012[,] are hereby REVERSED and SET ASIDE . Accordingly, respondent Commissioner of Internal Revenue is hereby ORDERED TO REFUND OR ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner Chevron Holdings, Inc. in the amount of Fifteen Thousand Eighty[-]Five Pesos and Twenty Four Centavos ([P]15,085.
WHEREFORE , in view of the foregoing, the instant Petition for Review is hereby PARTIALLY GRANTED . The Decision dated June 6, 2012 and Resolution dated September 7, 2012[,] are hereby REVERSED and SET ASIDE . Accordingly, respondent Commissioner of Internal Revenue is hereby ORDERED TO REFUND OR ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner Chevron Holdings, Inc. in the amount of Fifteen Thousand Eighty[-]Five Pesos and Twenty Four Centavos ([P]15,085.24) representing unutilized excess input VAT for the first quarter of 2006 which is attributable to its zero-rated sales for the same period. SO ORDERED.
G.R. No. 236325 - COMMISSIONER INTERNAL REVENUE, VS. FILMINERA RESOURCES CORPORATION.
G.R. No. 236325 -
CaseG.R. No. 151135 - CONTEX CORPORATION, VS. HON. COMMISSIONER OF INTERNAL REVENUE.
G.R. No. 151135 -
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 -