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TAGANITO MINING CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

TAGANITO MINING CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 201195 | 2014-11-26

SECOND 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 Rules of Court assailing the October 19, 2011 Decisionand the March 22, 2012 Resolutionof the Court of Tax Appeals (CTA) En Banc, in CTA EB Case No. 656, which affirmed as to result only, the April 8, 2010 Decision3 and the June 3, 2010 Resolution4 of the CTA Second Division (CTA Division) denying the petitioner’s claim for refund.
 
The Facts
 
Petitioner Taganito Mining Corporation (Taganito), a value-added tax (VAT) and Board of Investments (BOI)registered corporation primarily...