Republic of the Philippines
SUPREME COURT
Manila
THIRD DIVISION
G.R. No. 179632 October 19, 2011
SOUTHERN PHILIPPINES POWER CORPORATION, Petitioner,
vs.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
D E C I S I O N
ABAD, J.:
The case is about the sufficiency of sales invoices and receipts, which do not have the words "zero-rated" imprinted on them, to evidence zero-rated transactions, a requirement in taxpayer's claim for tax credit or refund.
The Facts and the Case
Petitioner Southern Philippines Power Corporation (SPP), a power company that generates and sells electricity to the National...
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