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American Express International vs. CIR

SECOND DIVISION AMERICAN EXPRESS INTERNATIONAL, INC. — PHILIPPINE BRANCH, petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, respondent. D E C I S I O N CASTAÑEDA, JR., J p:

CTA Case No. 6294 | 2004-12-28

This case involves a claim for refund in the amount of P4,189,301.44 allegedly representing unapplied input value-added tax (VAT) payments directly attributable to petitioner's zero-rated sales for the period covering January 1, 1999 to December 31, 1999.    SEcAIC
Petitioner American Express International, Inc. (Amex) is a Philippine branch of American Express International, Inc., a corporation duly organized and existing under and by virtue of the laws of the State of Delaware, United States of America, with office in the Philippines at the Ground Floor, ACE Building, corner Rada and de la Rosa Streets, Legaspi Village, Makati...