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ENJAY Hotels vs. Commissioner of Internal Revenue

ENJAY HOTELS, INC., petitioner, vs. COMMISSIONER OF INTERNAL REVENUE COMMISSIONER OF INTERNAL REVENUE, respondent.

C.T.A. Case No. 8545 | 2016-01-28

FIRST DIVISION
 
DECISION
 
UY, J.:
 
This Petition for Review led on September 26, 2012 by Enjay Hotels, Inc. seeks the cancellation of the deficiency income tax assessment issued by the Commissioner of Internal Revenue in the amount of P8,422,339.00, including interest, for calendar year (CY) 2008.
 
THE FACTS
 
Petitioner Enjay Hotels, Inc. is a domestic corporation duly organized and existing under Philippine laws, with office address at 19th Floor, Tower One & Exchange Plaza, Ayala Triangle, Ayala Avenue, Makati City.1 It is primarily engaged in the general business of a hotel, resort, apartment, and doing business...