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Commissioner of Internal Revenue (CIR) vs. Philippine Long Distance Telephone Company (PLDT) 478 SCRA 61

COMMISSIONER OF INTERNAL REVENUE, Petitioner, versus PHILIPPINE LONG DISTANCE TELEPHONE COMPANY, Respondent.

G.R. No. 140230 | 2005-12-15

D E C I S I O N
 
 
GARCIA, J.:
 
In this petition for review on certiorari, the Commissioner of Internal Revenue (Commissioner) seeks the review and reversal of the September 17, 1999 Decision[1] of the Court of Appeals (CA) in CA-G.R. No. SP 47895, affirming, in effect, the February 18, 1998 decision[2] of the Court of Tax Appeals (CTA) in C.T.A. Case No. 5178, a claim for tax refund/credit instituted by respondent Philippine Long Distance Company (PLDT) against petitioner for taxes it paid to the Bureau of Internal Revenue (BIR) in connection with its importation in 1992 to 1994 of equipment, machineries and spare parts. ...