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CIR vs. San Miguel Corp.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. SAN MIGUEL CORPORATION, RESPONDENT. [G.R. No. 180910] SAN MIGUEL CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 180740 | 2019-11-11

D E C I S I O N

HERNANDO, J.:

Before this Court are Petitions for Review on Certiorari under Rule 45 of the Rules of Court challenging the September 25, 2007 Decision[1] and November 26, 2007 Resolution[2] of the Court of Tax Appeals (CTA) En Banc in C.T.A. E.B. Nos. 190 and 192 affirming the March 15, 2006 Decision[3] and June 6, 2006 Resolution[4] of the CTA First Division in C.T.A. Case No. 6607.
 
San Miguel Corporation (SMC) is a domestic corporation engaged in the manufacture of "fermented liquors for sale in the domestic and export markets. One of its products is the beer brand 'Red Horse' that comes in [one] liter and...