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CIR vs. Philex Mining Corporation

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. PHILEX MINING CORPORATION, RESPONDENT.

G.R. No. 230016 | 2020-11-23

SECOND DIVISION
 
D E C I S I O N
 
LOPEZ, J.:
 
While the tax law requires mandatory compliance with the keeping of subsidiary journals and the filing of monthly value-added tax (VAT) declarations, the Court will not deny the request for refund on the sole basis that the taxpayer failed to comply with these requirements when the law does not provide for its compliance by the taxpayer to be entitled for refund. The Court may not construe a statute that is free from doubt; neither can we impose conditions or limitations when none is provided for.[1]

This Petition for Review on Certiorari[2] under Rule 45 of the Rules of...