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Gulf Air Company, Philippines Branch Vs. Commissioner of Internal Revenue

GULF AIR COMPANY, PHILIPPINE BRANCH (GF), Petitioner, versus COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 182045 | 2012-09-19

THIRD DIVISION

D E C I S I O N


MENDOZA, J.:

Before the. Court is a Petition for Review on Certiorari under Rule 45 of the 1997 Revised Rules of Civil Procedure assailing the January 30, 2008 Decision1 and the March 12, 2008 Resolution2 of the Court of Tax Appeals (CTA) En Bane in C.T.A. E.B. No. 302 (C.T.A. Case No. 7030) entitled "Gulf Air Company, Philippine Branch (GF) v. Commissioner of Internal Revenue."


The Facts

Petitioner Gulf Air Company Philippine Branch (GF) is a branch of Gulf Air Company, a foreign corporation duly organized in accordance with the laws of the Kingdom of Bahrain.3

On October 25, 2001, GF availed of the Voluntary...