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I-Remit, Inc. vs. CIR

I-REMIT, INC. (FOR ITSELF AND ON BEHALF OF JPSA GLOBAL SERVICES, CO., JTKC EQUITIES, INC. AND SUREWELL EQUITIES, INC.), PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

G.R. No. 209755 | 2020-11-09

THIRD DIVISION
 

D E C I S I O N
 
 
HERNANDO, J.:
 
This Petition for Review[1] assails the April 16, 2013 Decision[2] and October 30, 2013 Resolution[3] of the Court of Tax Appeals En Banc (CTA En Banc) in CTA EB No. 822.
 
In its assailed Decision, the CTA En Banc dismissed the Petition for Review filed by petitioner I-Remit, Inc. (I-Remit) for refund of excess taxes from respondent Commissioner of Internal Revenue (CIR).[4] In its assailed Resolution, the CTA En Banc denied petitioner's Motion for Reconsideration for lack of merit.[5]
 
This case involves the...