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Institutional Shareholder Services Inc.,- Philippine ROHQ vs. CIR

INSTITUTIONAL SHAREHOLDER SERVICES INC.,- PHILIPPINE ROHQ, petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, respondent.

CTA No. 7662 | 2010-06-03

SPECIAL FIRST DIVISION
 

DECISION

BAUTISTA, J:

This case arose from a Petition for Review filed by petitioner on July 24, 2007, seeking refund or issuance of tax credit certificate in the total amount of P6,364,720.39, representing its alleged unutilized input value-added tax (VAT) for the second, third, and fourth quarters of 2005, the four quarters of 2006, and the first quarter of 2007. 

Petitioner Institutional Shareholder Services, Inc. — Philippine ROHQ is the regional operating headquarter (ROHQ) of Institutional Shareholder Services, Inc., a foreign multinational company organized under the laws of New York, United...