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Amadeus vs. CIR

AMADEUS MARKETING Philippines, INC. Petitioner, VS. COMMISSIONER OF INTERNAL REVENUE, Respondent. Members: DEL ROSARIO, P.J., Chairperson UY, and MINDARO-GRULLA, JJ.

CTA No. 8628 | 2016-01-22

DECISION
 

MINDARO-GRULLA, J.:
 

This is a Petition for Review filed on April 10, 2013 by Amadeus Marketing Philippines, Inc. as petitioner, against Commissioner of Internal Revenue as respondent, before the Court in Division, pursuant to Section 7(a)(2) of Republic Act (RA) No. 1125, An Act Creating the Court of Tax Appeals, as amended1, as well as Rule 4, Section 3(a)(2), in relation to Rule 8, Section 4(a) of the Revised Rules of the Court of Tax Appeals (RRCTA)2, as amended.
 

Petitioner seeks the refund of the amount of P30,118,219.40, allegedly representing its unutilized input value-added tax (VAT) attributable to its...