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NPC vs. The Provincial Treasurer of Benguet et. al.

NATIONAL POWER CORPORATION, Petitioner, vs. THE PROVINCIAL TREASURER OF BENGUET, THE PROVINCIAL ASSESSOR OF BENGUET, THE MUNICIPAL TREASURER OF ITOGON, BENGUET and THE MUNICIPAL ASSESSOR OF ITOGON, BENGUET, Respondents. Present: VELASCO, JR.,* J., Chairperson, LEONARDO-DE CASTRO,** PERALTA*** PEREZ, and REYES, JJ.

G.R. No. 209303 | 2016-11-14

Republic of the Philippines
Supreme Court
Manila
 
 
THIRD DIVISION
 
DECISION
 
PERALTA, J.:
 
For this Court's resolution is a petition for review on Certiorari filed by petitioner National Power Corporation (NPC) seeking to reverse and set aside the Decision1 dated September 12, 2013 of the Court of Tax Appeals (CTA) En Banc in E.B. No. 891.
 
Below are the facts of the case.
 
NPC is a government-owned and controlled corporation created and existing under and by virtue of Republic Act (R.A.) No. 6395 with principal office address at NPC Office Building Complex, comer Quezon A venue and BIR Road, East...