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Commissioner of Internal Revenue vs. Goodyear

COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. GOODYEAR PHILIPPINES INC., Respondent Present: LEONARDO-DE CASTRO, Acting Chairperson, BERSAMIN, PERLAS-BERNABE, JARDELEZA,* and CAGUIOA, JJ.

G.R. No. 216130 | 2016-08-03

DECISION
 
PERLAS-BERNABE, J.:
 
Assailed in this petition for review on certiorari1 are the Decision2 dated August 14, 2014 and the Resolution3 dated January 5, 2015 of the Court of Tax Appeals (CTA) En Banc in C.T.A. EB No. 1041, which affirmed the Decision4 dated March 25, 2013 and the Resolution5 dated June 26, 2013 of the CTA Second Division (CTA Division) in C.T.A. Case No. 8188, ordering petitioner Commissioner of Internal Revenue (petitioner) to refund or issue a tax credit certificate (TCC) in the sum of P14,659,847.10 to respondent Goodyear Philippines, Inc. (respondent), representing erroneously withheld and remitted final...