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CIR vs. Nippon Express

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. NIPPON EXPRESS (PHILS.) CORPORATION, RESPONDENT.

G.R. No. 212920 | 2015-09-16

 
D E C I S I O N
 
PERLAS-BERNABE, J.:
 
Assailed in this petition for review on certiorari[1] are the Decision[2] dated December 18, 2013 and the Resolution[3] dated June 10, 2014 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 924, which affirmed the Resolution[4] dated July 31, 2012 of the CTA Third Division (CTA Division) in CTA Case No. 6967, granting respondent Nippon Express (Phils.) Corporation's (Nippon) motion to withdraw petition for review[5] (motion to withdraw).
 
The Facts

Nippon is a domestic corporation duly organized and existing under Philippine laws which...