Back

Commissioner of Internal Revenue vs. Manila Mining Corporation

COMMISSIONER OF INTERNAL REVENUE, Petitioner, versus MANILA MINING CORPORATION, Respondent.

G.R. No. 153204 | 2005-08-31

THIRD DIVISION

D E C I S I O N

CARPIO MORALES, J.:

Being assailed via petition for review on certiorari is the April 12, 2002 Decision[1] of the Court of Appeals reversing that of the Court of Tax Appeals (CTA)[2] which granted the claim of respondent, Manila Mining Corporation, in consolidated CTA Case Nos. 4968 and 4991, for refund or issuance of tax credit certificates in the amounts of P5,683,035.04 and P8,173,789.60 representing its input value added tax (VAT) payments for taxable year 1991.

Respondent, a mining corporation duly organized and existing under Philippines laws, is registered with the Bureau of Internal Revenue (BIR) as a...