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Silkair (Singapore) PTE. Ltd. vs. Commissioner of Internal Revenue (CIR) 613 SCRA 639

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

G.R. No. 184398 | 2010-02-25

D E C I S I O N

LEONARDO-DE CASTRO, J.:

Before the Court is a Petition for Review on Certiorari, assailing the May 27, 2008 Decision[1] and the subsequent September 5, 2008 Resolution[2] of the Court of Tax Appeals (CTA) En Banc in C.T.A. E.B. No. 267. The decision dated May 27, 2008 denied the petition for review filed by petitioner Silkair (Singapore) Pte. Ltd., on the ground, among others, of failure to prove that it was authorized to operate in the Philippines for the period June to December 2000, while the Resolution dated September 5, 2008 denied petitioner's motion for reconsideration for lack of merit.

The antecedent facts are as...