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AVON vs. CIR

AVON PRODUCTS MANUFACTURING, INC., PETITIONER, V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 222480 | 2018-11-07

D E C I S I O N
 
TIJAM, J.:
 
Before Us is a Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court filed by petitioner Avon Products Manufacturing, Inc. (Avon) assailing the Decision[2] dated March 16, 2015 and the Resolution[3] dated January 15, 2016 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 1062 (CTA Case No. 8174), affirming the deficiency assessment of excise tax issued to Avon for the total shortage of 21,163.48 liters of denatured ethyl alcohol, which evaporated during transit from its supplier to Avon's warehouse in Calamba, Laguna.
 
The antecedent facts
 
Avon...