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Cagayan Valley Drug Corp. vs. CIR

CAGAYAN VALLEY DRUG CORPORATION, Petitioner, versus COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 151413 | 2008-02-13

D E C I S I O N


VELASCO, JR., J.:

The Case

This petition for review under Rule 45 of the Rules of Court seeks the recall of the August 31, 2000 Resolution[1] of the Court of Appeals (CA) in CA-G.R. SP No. 59778, which dismissed petitioner Cagayan Valley Drug Corporation's petition for review of the April 26, 2000 Decision[2] of the Court of Tax Appeals (CTA) in C.T.A. Case No. 5581 on the ground of defective verification and certification against forum shopping.

The Facts

Petitioner, a corporation duly organized and existing under Philippine laws, is a duly licensed retailer of medicine and other pharmaceutical products. It operates two...