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JurisprudenceG.R. No. 201326 -

G.R. No. 201326 - SITEL PHILIPPINES CORPORATION (FORMERLY CLIENTLOGIC PHILS., INC.), VS. COMMISSIONER OF INTERNAL REVENUE.

En Banc

Cited Laws

RA 173,
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Decision

Ruling

Accordingly, respondent is ORDERED to REFUND OR ISSUE A TAX CREDIT CERTIFICATE in the reduced amount of P11,155,276.59 representing unutilized input VAT arising from petitioner's domestic purchases of goods and services which are attributable to zero-rated transactions and purchases/importations of capital goods for the taxable year 2004. SO ORDERED.

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