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CIR vs. Mindanao I Geothermal Partnership

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, MINDANAO I GEOTHERMAL PARTNERSHIP, RESPONDENT.

G.R. No. 192006 | 2018-11-14

DECISION
 
This is a Petition for Review on Certiorari[1] under Rule 45 of the Revised Rules of Court assailing the Decision[2]dated January 6, 2010, and the Resolution[3] dated April 15, 2010 of the Court of Tax Appeals (CTA) en banc, in CTA E.B. No. 459, which affirmed the Amended Decision[4] dated September 23, 2008 of the CTA's First Division in CTA Case No. 6788 in a claim for the issuance of a certificate of tax credit for unutilized excess input value-added tax (VAT) filed by Mindanao I Geothermal Partnership (M1).
 
The Facts

M1 is a duly registered Philippine partnership which is registered...