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WINEBRENNER & IÑIGO INSURANCE BROKERS, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

WINEBRENNER & IÑIGO INSURANCE BROKERS, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 206526 | 2015-01-28

SECOND DIVISION
 
D E C I S I O N

MENDOZA, J.:
 
In this petition for review under Rule 45 of the Rules of Court and Rule 16 of the Revised Rules of the Court of Tax Appeals, Winebrenner & Iñigo Insurance Brokers, Inc. (petitioner) seeks the review of the March 22, 2013 Decision[1] of the Court of Tax Appeals En Banc (CTA-En Banc). In the said decision, the CTA-En Banc affirmed the denial of petitioner’s judicial claim for refund or issuance of tax credit certificate for excess and unutilized creditable withholding tax (CWT) for the 1st to 4th quarter of calendar year (CY) 2003 amounting to P4,073,954.00. In denying...