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SILKAIR (SINGAPORE) PTE. LTD., VS. COMMISSIONER OF INTERNAL REVENUE (CIR)

SILKAIR (SINGAPORE) PTE. LTD., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 166482 | 2012-01-25

DECISION

VILLARAMA, JR., J.:

Assailed in this Rule 45 Petition is the Decision1 dated September 13, 2004 and Resolution2 dated December 21, 2004 of the Court of Appeals (CA) in CA-G.R. SP No. 82902.

Petitioner Silkair (Singapore) Pte. Ltd. is a foreign corporation duly licensed by the Securities and Exchange Commission (SEC) to do business in the Philippines as an on-line international carrier operating the Cebu-Singapore-Cebu and Davao-Singapore-Davao routes. In the course of its international flight operations, petitioner purchased aviation fuel from Petron Corporation (Petron) from July 1, 1998 to December 31, 1998, paying the excise taxes...