Back

EASTERN TELECOMMUNICATIONS PHILIPPINES, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

EASTERN TELECOMMUNICATIONS PHILIPPINES, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 183531 | 2015-03-25

THIRD DIVISION
 
D E C I S I O N
 
REYES, J.:
 
This is a Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court which seeks to reverse and set aside the Decision[2] dated  April 30, 2008 and Resolution[3] dated July 2, 2008 of the Court of Tax Appeals (CTA) en banc in C.T.A. EB No. 327 affirming the denial of Eastern Telecommunications Philippines, Inc.’s (ETPI) claim for refund of its unutilized input value-added tax (VAT) in the amount of P9,265,913.42 allegedly attributable to ETPI’s zero-rated sales of services to non-resident foreign corporation for the taxable year 1998.
 
The...