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CIR vs. Philippine

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. PHILIPPINE DAILY INQUIRER, INC., RESPONDENT.

G.R. No. 213943 | 2017-03-22

D E C I S I O N
 
CARPIO, J.:
 
The Case

Before the Court is a petition for review[1] assailing the 4 November 2013 Decision[2] and the 1 August 2014 Resolution[3] of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 905. The CTA En Banc affirmed the 16 February 2012 Decision[4] and the 8 May 2012 Resolution[5] of the CTA First Division in CTA Case No. 7853 which granted the petition for review filed by Philippine Daily Inquirer, Inc. (PDI) and cancelled the Formal Letter of Demand dated 11 March 2008 and Assessment No. LN # 116-AS-04-00-00038-000526 issued by the Bureau of Internal...