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CIR vs. United Cadiz

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, V. UNITED CADIZ SUGAR FARMERS ASSOCIATION MULTI-PURPOSE COOPERATIVE, RESPONDENT.

G.R. No. 209776 | 2016-12-07

Republic of the Philippines
Supreme Court
Manila
 
SECOND DIVISION
 
DECISION
 
BRION, J.:
 
Before us is the petition for review on certiorari[1] (under Rule 45 of the Rules of Court) filed by the Commissioner of Internal Revenue (CIR) to assail the June 5, 2013 decision[2] and the October 30, 2013 resolution[3] of the Court of Tax Appeals (CTA) en banc in CTA EB No. 846 (CTA Case No. 7995).
 
In the assailed decision and resolution, the CTA en banc affirmed the decision[4] and resolution[5] of the CTA Second Division (CTA division).
 
The Facts
 
By law, the CIR is...