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San Pablo Mfg. Corp vs. Commissioner of Internal Revenue

SAN PABLO MANUFACTURING CORPORATION, Petitioner, versus COMMISSIONER OF INTERNAL REVENUE ,* Respondent.

G.R. No. 147749 | 2006-06-22

D E C I S I O N 


CORONA, J.:

In this petition for review under Rule 45 of the Rules of Court, San Pablo Manufacturing Corporation (SPMC) assails the July 19, 2000[1] and April 3, 2001 resolutions of the Court of Appeals in CA-G.R. SP No. 59139.

SPMC is a domestic corporation engaged in the business of milling, manufacturing and exporting of coconut oil and other allied products. It was assessed and ordered to pay by the Commissioner of Internal Revenue the total amount of P8,182,182.85[2] representing deficiency miller's tax and manufacturer's sales tax,[3] among other deficiency taxes,[4] for taxable year 1987. The deficiency miller's...