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SILKAIR (SINGAPORE) PTE, LTD., Petitioner, versus COMMISSIONER OF INTERNAL REVENUE, Respondent.

SILKAIR Pte. Ltd. vs. Commissioner of Internal Revenue

G.R. No. 173594 | 2008-02-06

D E C I S I O N


CARPIO MORALES, J.:

Petitioner, Silkair (Singapore) Pte. Ltd. (Silkair), a corporation organized under the laws of Singapore which has a Philippine representative office, is an online international air carrier operating the Singapore-Cebu-Davao-Singapore, Singapore-Davao-Cebu-Singapore, and Singapore-Cebu-Singapore routes.

On December 19, 2001, Silkair filed with the Bureau of Internal Revenue (BIR) a written application for the refund of P4,567,450.79 excise taxes it claimed to have paid on its purchases of jet fuel from Petron Corporation from January to June 2000.[1]

As the BIR had not yet acted on the application...