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BCDA vs. CIR

BASES CONVERSION AND DEVELOPMENT AUTHORITY, PETITIONER, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 205925 | 2018-06-20

D E C I S I O N
 
REYES, JR., J:
 
This petition for review on certiorari[1] under Rule 45 of the Rules of Court seeks to reverse and set aside the Decision[2] dated August 29, 2012 and Resolution[3] dated February 12, 2013 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 797, which affirmed the CTA First Division's dismissal of the case filed by herein petitioner Bases Conversion and Development Authority (BCDA) on the ground that the latter failed to pay docket fees as required under Rule 141 of the Rules of Court.
 
The Facts
 
The facts, as summarized by the CTA En Banc,...