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Batangas Electric 1 Cooperative (BATELEC I) vs. CIR

BATANGAS ELECTRIC 1 COOPERATIVE I (BATELEC I) , petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, respondent.

C.T.A. CASE NO. 8423 | 2018-01-11

AMENDED DECISION
 
BAUTISTA, J.:
 
The Case
 
Submitted anew for decision is a Petition for Review 1 filed by petitioner Batangas Electric 1 Cooperative I ("BATELEC I") on February 2, 2012, pursuant to Section 7 (a) (1) 2 of Republic Act ("RA") No. 1125, 3 as amended by RA No. 9282 4 and RA No. 9503, 5 seeking for the Court to render judgment declaring the following: (1) that payment of the deficiency taxes under protest does not mean abandonment of the legal issues raised in the Petition; (2) that petitioner already paid the correct amount of value-added tax...