Back

Lapanday Foods Corp. vs. CIR

LAPANDAY FOODS CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

G.R. No. 186155 |

FIRST DIVISION

D E C I S I O N
 
HERNANDO, J.:
 
The Value-Added Tax (VAT) applies to the sale of services[1] in the course of trade or business which includes transactions incidental thereto.[2] It does not follow that an isolated transaction cannot be an incidental transaction for purposes of VAT liability.[3] However, it must be clearly established that the transaction in question must be related or connected with the conduct of the main business activity which is subject to the VAT.

Before the Court is a Petition for Review[4] under Rule 45 of the Rules of Court filed by petitioner Lapanday Foods Corporation...