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Philippine Amusement and Gaming Corporation (PAGCOR) vs. BIR etc.

PHILIPPINE AMUSEMENT AND GAMING CORPORATION, PETITIONER, VS. BUREAU OF INTERNAL REVENUE, COMMISSIONER OF INTERNAL REVENUE, AND REGIONAL DIRECTOR, REVENUE REGION NO. 6, RESPONDENTS.

G.R. No. 208731 | 2016-01-27

D E C I S I O N
 
CARPIO, J.:
 
The Case

G.R. No. 208731 is a petition for review[1] assailing the Decision[2] promulgated on 18 February 2013 as well as the Resolution[3] promulgated on 23 July 2013 by the Court of Tax Appeals En Banc (CTA En Banc) in CTA EB No. 844. The CTA EB affirmed the Decision dated 6 July 2011[4] and Resolution[5] dated 13 October 2011 of the Court of Tax Appeals' First Division (CTA 1st Division) in CTA Case No. 7880.

In its 6 July 2011 Decision, the CTA 1st Division ruled in favor of the Bureau of Internal Revenue (BIR), Commissioner of Internal Revenue (CIR), and the...