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CIR vs. Unioil Corporation

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. UNIOIL CORPORATION, RESPONDENT.

G.R. No. 204405 | 2021-08-04

SECOND DIVISION

D E C I S I O N
 
HERNANDO, J.:
 
This Petition for Review on Certiorari[1] assails the November 13, 2012 Decision[2] of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 857 which affirmed in toto the October 4, 2011 Decision[3] and the December 21, 2011 Resolution[4] of the CTA Third Division in CTA Case No. 8000. The CTA rulings cancelled and set aside petitioner Commissioner of Internal Revenue's (CIR) assessments against respondent Unioil Corporation (Unioil) for deficiency withholding tax on compensation (WTC) and deficiency expanded withholding tax (EWT)...